Latvia: report on supplies of goods and services within the EU due by the 20th
Opmerking bij de datum: The Pievienotās vērtības nodokļa likums references this report (Art. 8.1(1)4, Art. 16(4)) as distinct from the regular PVN return, but this session could not fetch the specific procedural article confirming its exact filing day; this entry assumes it follows the same taxation-period deadline as the regular PVN return (20th of the month for monthly filers, matching lv-vat-return-monthly) pending a dedicated re-check.
Elke maand, uiterlijk de 20. · Only applies to periods in which you supplied goods or qualifying services to VAT-registered customers in other EU member states. Deadline assumed to follow your normal PVN taxation period (monthly for most active traders; quarterly/6-monthly for smaller/newer traders, matching lv-vat-return-monthly) — not independently confirmed this session.
Wat verandert er
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Voor wie geldt dit
VAT-registered Latvian businesses that sell goods, or supply general-rule B2B services, to VAT-registered customers in other EU member states.
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren · Geldt als: Wij factureren aan andere bedrijven (B2B); Wij exporteren naar buiten de EU
Wat u moet doen
File the EU supplies report together with your regular PVN return via EDS. Make sure the value reported matches your PVN return's zero-rated intra-EU supply lines, and validate every listed customer's VAT number via VIES before filing.
Volgende termijnen
Sanctie
Administrative fine for failing to file or for material inaccuracies; can trigger a VID audit of the underlying zero-rated supplies
Bronnen
- likumi.lv – Pievienotās vērtības nodokļa likums (Art. 8.1(1)4, Art. 16(4) – pārskats par piegādēm ES teritorijā) (likumi.lv)
- Valsts ieņēmumu dienests (www.vid.gov.lv)
Laatst geverifieerd op 8 september 2026. Uitsluitend ter informatie, geen juridisch advies.