Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th
37 dagar från i dag
Varje kvartal (från oktober), senast den 15. · Tax payment itself is due 8 days later, by the 23rd of the same month. Only applies to companies registered under the mikrouzņēmumu nodokļa regime, not to companies on the general/UIN regime.
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.
Vem som berörs
Latvia-registered micro-enterprises (including SIAs, not only sole traders) that have opted into the MUN regime and remain within its turnover and other eligibility limits under the Mikrouzņēmumu nodokļa likums.
Storlekar: mikroföretag · Branscher: Alla branscher
Vad du ska göra
File the quarterly MUN declaration via VID EDS by the 15th of the month after the quarter ends, then pay the calculated micro-enterprise tax into the single tax account by the 23rd of the same 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.
PROPOSED, not adopted: this Mikrouzņēmumu nodokļa likums amendment has only conceptual support from the Saeima Budget and Finance (Tax) Committee as of research date (2026-09-07) and still needs 3 plenary readings. The planned application date is 2027-01-01, but this is not yet law and could change or fail.
Latvian sole traders/self-employed individuals providing services exclusively to consumers, with no employees and turnover ≤ €25,000/year.