Latvia: VAT (PVN) return and payment due by the 20th
Co miesiąc, termin do 20. dnia miesiąca. · Monthly taxation period (and this monthly recurrence) applies if taxable turnover exceeds €50,000 (current or prior year), there is EU cross-border trade, VAT-group membership, or during the first 6 months after VAT registration. Otherwise the default taxation period is 1 quarter (or, on request, 6 months for turnover ≤ €10,000/year), with the return then due by the 20th of the month after the quarter/half-year instead of monthly.
Co się zmienia
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.
Kogo dotyczy
Any Latvia-registered VAT payer whose taxable turnover exceeded €50,000 in the current or preceding year, who trades goods/services cross-border within the EU, belongs to a VAT group, acts as a fiscal representative, or is in the first 6 calendar months after VAT registration — in practice most actively trading VAT-registered companies.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory
Co zrobić
File the PVN declaration via VID EDS and pay any VAT due into the single tax account (vienotais nodokļu konts) by the 20th of the month following the taxation period. Re-check your taxation period (month/quarter/half-year) at the start of each year, since crossing the €50,000 turnover threshold or starting EU cross-border trade switches you to monthly filing.
Najbliższe terminy
Sankcje
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties (likums "Par nodokļiem un nodevām"), plus possible fines for late or non-submission of the declaration.
Źródła
- Valsts ieņēmumu dienests – Deklarāciju iesniegšanas un nodokļu nomaksas termiņi (PVN) (www.vid.gov.lv)
- Finanšu ministrija – Pievienotās vērtības nodokļa taksācijas periods (www.fm.gov.lv)
- likumi.lv – Pievienotās vērtības nodokļa likums (consolidated text, incl. Art. 118 on declaration deadlines) (likumi.lv)
Ostatnia weryfikacja: 8 września 2026. Wyłącznie w celach informacyjnych, nie stanowi porady prawnej.