Latvia: report on supplies of goods and services within the EU due by the 20th
Uwaga do daty: 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.
Co miesiąc, termin do 20. dnia miesiąca. · 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.
Co się zmienia
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.
Kogo dotyczy
VAT-registered Latvian businesses that sell goods, or supply general-rule B2B services, to VAT-registered customers in other EU member states.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory · Dotyczy, jeśli: Wystawiamy faktury innym firmom (B2B); Eksportujemy poza UE
Co zrobić
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.
Najbliższe terminy
Sankcje
Administrative fine for failing to file or for material inaccuracies; can trigger a VID audit of the underlying zero-rated supplies
Źródła
- 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)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.