How a self-employed person in Latvia can submit an annual income declaration

The Pats.lv team
Industry experts
13. April, 2026

Every self-employed person registered under the general regime must submit an annual income declaration (GID) from March 1 to June 1, within which personal income tax is calculated, and accordingly, the tax must be paid by June 23. MUN taxpayers are not required to submit data on the results of economic activity within the GID.

Our users often have many questions and uncertainties about preparing and submitting the GID in the VID EDS system, so we have created a guide that will help you easily and without stress submit the declaration, explaining step by step how to enter data in VID EDS.

Instructions:

  • Make sure that in pats.lv you have entered all income and expenses of your economic activity for the year for which you will submit the declaration;

    This is important because these data will be used for tax calculation. Incomplete information may lead to incorrect tax calculation or the need to make corrections later.

  • Make sure that all transactions have a payment added;

    This helps ensure that accounting matches actual cash flow and reduces the risk that incomplete or incorrect transactions are included in the declaration.

  • Go to the "Overview" section (PATS icon in the top left corner) and select the appropriate period, for example, the year 2025. You will need the total income and expenses for the selected year. If you are a farmer and this is marked in pats.lv, then in the "Overview" section you will see the breakdown of income and expenses from agriculture and auxiliary activities.

    You will need these data to fill in the D3 appendix:

Overview of income and expenses in pats.lv

  • Go to VID EDS, log in to your personal profile (even if you are an individual merchant) and open the GID for the selected year → Click "Prepare"

Login to VID EDS personal profile

Preparing GID in VID EDS

  • Then go to the D3 appendix. If the appendix is not active, enable it in the list of available options

Activating D3 appendix in GID

  • Fill in lines 5. and 6. of the D3 appendix with data from pats.lv, namely,

    • in line 5 enter your income from economic activity
    • in line 6 enter your expenses from economic activity

It may happen that line 5 is filled in automatically, however we recommend relying on data from pats.lv, as these figures may be incomplete.

Filling in lines 5 and 6 of D3 appendix with income and expenses

If you are a farmer, you will need to fill in lines 1 (depending on type) and 2 and, if there is income from auxiliary activities, also lines 5 and 6.

Filling D3 appendix for farmers

Please note that the D3 appendix contains only data related to the results of your economic activity. You may also need to fill in other GID appendices, for example, if you have justified expenses for education and medical services (D4), or if you have received income abroad (D2).

These appendices may affect the final tax amount, as they allow applying reliefs or taking into account additional income.

The final calculated personal income tax in the VID EDS system may differ from the tax calculated in pats.lv, because in pats.lv it is calculated only based on the results of your economic activity, without taking into account other income and reliefs, including the non-taxable minimum.

When all data is entered, click "Check and save" → Submit.

Tax payment

After submitting the GID and seeing the tax amount calculated by VID, it is time to make the payment. This can be done in two ways:

  1. Make the payment directly in the EDS system

  2. Make the payment via your internet bank to the unified tax account:

    Recipient: State budget (VID), registration Nr. 90000010008

    Recipient bank: State Treasury, BIC code TRELLV22

    Account number: LV33TREL1060000300000

    Payment details must include: name, surname, personal code, GID 2025

Additionally note:

  • calculated social contributions for the tax year are automatically included in justified expenses (in the D4 appendix) by VID.

  • Even if you had no profit from which to calculate the tax or the calculated tax is less than 50 EUR, you still have to pay the minimum tax of 50 EUR, except:

    • the first year of registration of economic activity and the following tax year, as well as the year when the activity was terminated;
    • if during the tax year you made income tax or social contribution payments for employees, or social contributions for yourself as a self-employed person (a full list of exceptions can be found in the law "On Personal Income Tax", Article 19)

  • The GID can be amended within 3 years, which means that errors or inaccuracies can be corrected later if they are discovered after submission.

Tax calculator for self-employed in pats.lv

If you are just planning to start your activity or want to understand how to do it correctly, we recommend ознакомиться with our prepared guides:

If you have questions or uncertainties - write to us at [email protected].
We will not only respond, but may also include your question in one of our blog articles to help others.

PATS.lv was created to automate accounting for small businesses in Latvia - simple, clear and without unnecessary actions.

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