Reports for Latvian Self-Employed Persons in 2026

A new year has started, and it is time to prepare for a new stage not only in terms of profit and business growth, but also to be ready to prepare and submit self-employed reports to the State Revenue Service (VID) in a predictable and simple way. Here we have gathered the most important information about reporting deadlines, frequently asked questions, and practical tips, so that preparing and submitting reports is clear and straightforward.

1. Which reports must a self-employed person submit in 2026

📍 Quarterly VSAOI report - general tax regime

If you pay taxes under the general regime, you must submit a quarterly report on mandatory state social insurance contributions (VSAOI):

👉 Tax payments to the VID Unified Tax Account must be made by the 23rd of the same month.

Microenterprise Tax (MUN) declaration

If you are a microenterprise tax payer, the quarterly declaration deadlines in 2026 are:

👉 Under this regime, tax payments must also be made by the 23rd of the same month.

Annual Personal Income Tax (IIN) declaration

Even if you are self-employed, the annual income declaration for 2025 must be submitted:

📍 From March 1 to June 1, 2026
👉 Tax payment must be made by June 23.

VAT (PVN) declarations

If you are registered as a VAT payer, VAT declarations must be submitted:

📍 by the 20th day after the tax period (month or quarter), and tax payment must be made by the 23rd of the following month.

2. Frequently asked questions about report submission

Do I need to submit a report if there was no income in the quarter?

If work was performed but no profit was earned:

✔️ A VSAOI report does not need to be submitted if there is no income.
❗ However, the annual income tax declaration and VAT declarations must be submitted regardless of income.

Can a submitted report be corrected?

Yes.

You have 1 month in 2026 after the quarterly report submission deadline to make corrections:

Annual income tax declarations and VAT declarations can be corrected within 3 years after the submission deadline.

Are penalties applied for late submission?

Yes. If taxable income was earned during the quarter but the report was not submitted on time, VID may issue a warning or impose a fine.

Penalties may vary depending on the length of the delay, and VID also calculates late payment interest on unpaid taxes.

3. How easy it is to use the accounting assistant - pats.lv

pats.lv is convenient for both experienced self-employed persons and those who have just started. The system helps you:

✔️ Automate accounting

Automatically prepares draft reports (VSAOI, MUN, VAT, etc.).
Calculates taxes and generates the required files for the EDS system.

✔️ Switch from another system

👉 You can safely switch from another accounting system or Excel, because pats.lv automatically prepares journals, reports, and tax calculations, and income and expense entry is simplified to the maximum - almost no manual data entry.

To start using pats.lv, only a few simple steps are required:

• Register and provide your information
• Enter opening balances
• Start entering transactions

✔️ Organize accounting if you are a new self-employed person

📍 pats.lv allows you to easily enter income and expenses, the system calculates taxes and prepares reports automatically - no accounting knowledge required.

📍 Submission to VID EDS
pats.lv generates XML files that you simply upload to the VID EDS system - no complex steps or manual calculations required.

Summary 👇

✔️ Deadlines in 2026 are clear - quarterly reports must be submitted by the 17th, and taxes must be paid by the 23rd.
✔️ If there is no income, the quarterly report does not need to be submitted, but the annual income declaration and VAT declarations are mandatory.
✔️ Corrections can be made within the specified time limits after each quarter.
✔️ The pats.lv accounting system makes the entire process significantly easier, faster, and safer even without accounting knowledge.

Try managing your accounting with pats.lv - 7 days completely free!

Use invoice issuing, document scanning for income and expense entry, and add your bank statement directly to the accounting system. If you have any questions, visit our Help Center - where you will find video and text instructions for each feature. Or simply write to us at [email protected].