Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed
Varje månad, senast den 20. · Only applies to months in which the company distributed profit (dividends) or had another UIN-taxable event (e.g. non-business expenses); the taxation period under the Uzņēmumu ienākuma nodokļa likums is the calendar month.
Vad som ändras
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.
Vem som berörs
Any Latvia-registered company under the general CIT regime (SIA, AS) that distributes dividends, covers non-business expenses, or has another UIN-taxable event in a given calendar month. Companies that fully reinvest profit and have no such events have no monthly filing obligation.
Storlekar: mikroföretag, litet företag, medelstort företag, stort företag · Branscher: Alla branscher
Vad du ska göra
Track dividend decisions and other UIN-taxable transactions with your accountant every month. When a taxable event occurred, file the UIN declaration via VID EDS and pay the tax by the 20th of the following month; when none occurred, no declaration is due for that month.
Kommande tillfällen
Sanktion
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties, plus possible fines for non-submission when a declaration was in fact due.
Källor
- Valsts ieņēmumu dienests – Uzņēmumu ienākuma nodoklis (www.vid.gov.lv)
- likumi.lv – Uzņēmumu ienākuma nodokļa likums (consolidated text) (likumi.lv)
Senast verifierad 8 september 2026. Endast information, inte juridisk rådgivning.