Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th
Chaque trimestre (à partir de octobre), avant le 17. · The contribution payment itself is due 8 days later, by the 23rd of the same month. Applies to persons registered as performing saimnieciskā darbība (self-employed), not to standard employees or their employers.
Ce qui change
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Qui est concerné
Latvia-registered self-employed individuals (sole traders, and other persons registered as veicot saimniecisko darbību, e.g. an outsourced accountant working for themselves) who pay their own VSAOI/IIN rather than having an employer withhold it.
Tailles : micro · Secteurs : Tous les secteurs
Que faire
File the quarterly VSAOI/IIN report via VID EDS by the 17th of the month after the quarter ends, then pay the calculated contributions into the single tax account by the 23rd of the same month. A report is not required for a quarter with no income, but the separate annual income declaration is still mandatory regardless of income.
Prochaines échéances
Sanction
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties, as for other VID-administered taxes.
Sources
- likumi.lv – Noteikumi par valsts sociālās apdrošināšanas obligāto iemaksu veicēju reģistrāciju un ziņojumiem par VSAOI un IIN (MK noteikumi Nr. 827) (likumi.lv)
- Pats.lv – Pašnodarbināto atskaites 2026. gadā: termiņi (pats.lv)
Dernière vérification le 8 septembre 2026. À titre informatif uniquement, ne constitue pas un conseil juridique.