Latvia: OSS quarterly VAT return due by the end of the following month
Note sur la date : The dataset previously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterly); since a deadline's jurisdiction gates which country profiles see it, Latvia-registered OSS filers need their own entry even though the EU-level deadline mechanics are identical.
Chaque trimestre (à partir de octobre), avant le 31. · Only applies to businesses registered for the OSS Union scheme (cross-border B2C sales of goods/services to consumers in other EU member states above EUR 10,000/year, or voluntary registration below that). Deadline is the last calendar day of the month following the quarter (30 Apr / 31 Jul / 31 Oct / 31 Jan).
Ce qui change
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Qui est concerné
Latvia-registered companies selling goods or digital/other services to consumers in other EU member states whose combined cross-border B2C turnover exceeds EUR 10,000 a year and who use the OSS Union scheme instead of registering for VAT in each customer's country.
Tailles : micro, petite, moyenne, grande · Secteurs : E-commerce, Logiciels / SaaS, Services professionnels, Commerce de détail · S'applique si : Nous vendons en ligne; Nous vendons aux consommateurs (B2C); Nous exportons hors de l'UE
Que faire
Register for the OSS Union scheme in VID's EDS once cross-border B2C sales are expected to exceed EUR 10,000/year (or opt in voluntarily). File the OSS VAT return and pay VAT due electronically by 30 April (Q1), 31 July (Q2), 31 October (Q3) and 31 January (Q4, following year).
Prochaines échéances
Sanction
Exclusion from the OSS scheme for repeated non-compliance, forcing VAT registration in every destination country; late-payment interest on VAT paid late
Sources
- likumi.lv – Pievienotās vērtības nodokļa likums (special-regime provisions) (likumi.lv)
- European Commission – VAT One Stop Shop: Declare and pay OSS (end-of-month-following-quarter deadline) (vat-one-stop-shop.ec.europa.eu)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.