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Wat een zelfstandig accountant moet indienen in Letland in 2026
Dit profiel gaat uit van een zelfstandig professional die boekhoud- of accountancydiensten verleent, zonder personeel, en richt zich daarom op de belasting- en rapportagekalender die geldt voor zelfstandigen en kleine dienstverleners, plus eventuele antiwitwasverplichtingen die specifiek voor accountants gelden. Verplichtingen die aan het in dienst hebben van personeel of aan andere sectoren zijn gekoppeld, blijven buiten beschouwing. Voert u uw praktijk via een vennootschap, of heeft u ook personeel in dienst, raadpleeg dan in plaats daarvan de bedrijfsprofielen.
Deze pagina gaat uit van een specifiek startprofiel: zelfstandig accountant, in Letland. Het is een startpunt, geen advies op maat - uw werkelijke verplichtingen hangen af van uw exacte sector, omzet en manier van werken.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Generatieve AI-systemen die vóór 2 augustus 2026 al in de handel waren, krijgen tot 2 december 2026 om machineleesbare markering en detectie van AI-gegenereerde output in te voeren. Vanaf dezelfde datum zijn AI-systemen die zijn gebouwd om zonder toestemming intieme of seksuele beelden te genereren volledig verboden.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Elk EU-land moet ten minste één gecertificeerde Europese portemonnee voor digitale identiteit (EUDI Wallet) aanbieden, zodat burgers en bedrijven zich kunnen identificeren, documenten kunnen ondertekenen met gekwalificeerde elektronische handtekeningen en geverifieerde attributen (bedrijfsregistratie, vergunningen) in de hele EU kunnen delen. Overheidsdiensten moeten de wallet accepteren voor onlinediensten.
A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).
Vanaf deze datum mogen aanbieders van cloud- en dataverwerkingsdiensten klanten geen kosten meer in rekening brengen voor het overstappen naar een andere aanbieder of voor het exporteren van hun gegevens (egress). Contracten moeten al opzegging en migratie binnen 30 dagen mogelijk maken, en aanbieders moeten export in machineleesbare formaten aanbieden.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Latvia-registered micro and small companies must prepare, have members/shareholders approve, and electronically file their annual report with the State Revenue Service (VID) within 5 months of financial year-end. For calendar-year filers that means 31 May every year. Filing is done through VID's EDS electronic declaration system.
Latvian residents required to file a mandatory annual income declaration (gada ienākumu deklarācija) — including anyone with income from saimnieciskā darbība (self-employed/business activity) — must submit it for the previous calendar year between 1 March and 1 June, and pay any additional personal income tax (IIN) due by 23 June.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Betalingsdienstaanbieders in EU-landen buiten de eurozone moeten vanaf juli 2027 instantovermakingen in euro en de gratis naam-/IBAN-controle (Verification of Payee) aanbieden, waarmee de uitrol in de hele EU wordt voltooid.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
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.
VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.