Latvia PVN – EU supplies recapitulative statement

Latvia: report on supplies of goods and services within the EU due by the 20th

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.

Najbliższy termin: 20 września 2026potem 20 października 2026, 20 listopada 2026

VAT-registered Latvian businesses that sell goods, or supply general-rule B2B services, to VAT-registered customers in other EU member states.