Save the Dates! Key Deadlines for Self-Employed in 2025

The beginning of the new year is the perfect time for self-employed and micro-enterprise tax (MET) payers to plan the most important deadlines for their economic activities. We’ve prepared a brief overview – just mark these dates in your calendar and set reminders to ensure timely accounting!

If you are self-employed and pay taxes under the general procedure:

• By January 17, April 17, July 17, October 17: Quarterly report for self-employed.
• By January 23, April 23, July 23, October 23: Social insurance contributions to the unified tax account. 
• By February 23, May 23, August 23, November 23: Corrections to the previous quarter's report.
• March 1 to June 1: Submission of the annual income declaration on the website of eds.vid.gov.lv 
• By June 23: Payment of personal income tax to the unified tax account. 
• By December 16: Application on eds.vid.gov.lvif you wish to become a MET payer.

If you are a micro-enterprise tax payer:

• By January 15, April 15, July 15, October 15: Quarterly MET declaration.
• By January 23, April 23, July 23, October 23: MET payment to the unified tax account. unified tax account. 

Minimum Social Contributions

Self-employed are required to make social insurance payments based on at least the minimum monthly wage set by the state – EUR 740 per month or EUR 2,220 per quarter. If your income reaches this level, minimum social contributions are considered paid when preparing the quarterly report and making social payments – no further action is required.

If you expect your income to be below this threshold and cannot make the contributions:

• By January 17, April 17, July 17, and October 17, submit an income projection for the next quarter on eds.vid.gov.lv .
• By January 17, you can submit an income projection for the entire 2025 year.

If no statement is submitted, an additional contribution amount will be calculated. Payments for the previous calendar year must be made by October 23.

If you are self-employed and a VAT payer:

If you submit a VAT declaration monthly, it must be filed by the 20th of each month. If you submit a VAT declaration quarterly, it must be filed by January 20, April 20, July 20, and October 20. In both cases, VAT payment must be made by the 23rd of the same month when the declaration is submitted.

Set Up Reminders

In the "Profile" section of Pats.lv system, under your username, you can set up notifications in your profile and/or via email about report deadlines, tax payments, and the need to become a VAT payer.

If you are not yet a user of Pats.lv, we recommend trying the service in 2025 to automate tax calculations and report preparation.

Important! Before diving into your tasks, familiarize yourself with the tax changes for this year in our previous blog post Let 2025 be a year of smooth and timely accounting!