Tips and solutions for easier accounting for small businesses

We talk about accounting in a simple and practical way - how a self-employed person or SIA owner can bring order to their bookkeeping. We share useful articles about taxes, reporting, and important legal changes. We show how to automate accounting with our system and use new features that simplify all processes related to bookkeeping.

Latest articles

13. June, 2025
How can a courier register as a self-employed?
How can a courier register as a self-employed?
Are you already working or planning to work as a food delivery courier via online platforms? Then this article is for you! We’ve gathered all the essential information about the requirements that must be met to work legally as a food delivery courier.
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9. May, 2025
A self-employed temporarily has no income – how to register that?
A self-employed temporarily has no income – how to register that?
Unlike those hired under standard employment contracts, self-employed people cannot always rely on a regular and consistent income each month. There may be periods where you do not receive any income for a month, a quarter, or even an entire year – particularly if you’ve only recently started your business activity, or your services are only in demand during certain seasons. We’ve summarised the key points to keep in mind in such situations.
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All articles

13. June, 2025
How can a courier register as a self-employed?
How can a courier register as a self-employed?
Are you already working or planning to work as a food delivery courier via online platforms? Then this article is for you! We’ve gathered all the essential information about the requirements that must be met to work legally as a food delivery courier.
Read more
9. May, 2025
A self-employed temporarily has no income – how to register that?
A self-employed temporarily has no income – how to register that?
Unlike those hired under standard employment contracts, self-employed people cannot always rely on a regular and consistent income each month. There may be periods where you do not receive any income for a month, a quarter, or even an entire year – particularly if you’ve only recently started your business activity, or your services are only in demand during certain seasons. We’ve summarised the key points to keep in mind in such situations.
Read more
15. April, 2025
How can a self-employed person earn more?
How can a self-employed person earn more?
Unlike employees, self-employed individuals often need to find additional jobs and ways to increase their income on their own. Some of the most popular ways self-employed people look for extra work and earning opportunities include...
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19. March, 2025
Frequently asked questions about receipts for the self-employed
Frequently asked questions about receipts for the self-employed
A receipt is one of the most commonly used documents by self-employed individuals to confirm that an expense is related to their business activity. It’s no surprise that we regularly receive many questions on this topic. That’s why we’ve prepared a short overview to help you make sure you're storing and registering your receipts correctly. Is it mandatory to include details on the receipt? That depends on the transaction amount…
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24. February, 2025
Annual Income Declaration: What Should You Know?
Annual Income Declaration: What Should You Know?
Starting from March 1, taxpayers can submit their annual income declaration. Private individuals can do this voluntarily, but for those engaged in economic activity – the self-employed – submitting the declaration is mandatory in order to calculate and pay personal income tax. As March 1 approaches, we’ve compiled some of the most frequently asked questions that PATS.LV users have previously had about completing the declaration…
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14. January, 2025
Mark Your Calendar! Key 2025 Deadlines for the Self-Employed
Mark Your Calendar! Key 2025 Deadlines for the Self-Employed
The beginning of the new year is the perfect time for self-employed individuals and micro-enterprise tax (MUN) payers to plan the most important deadlines related to their business activities. We've prepared a short summary, mark your calendar and set reminders to stay on top of your accounting on time!
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10. December, 2024
Amendments in Taxation Policies for 2025: What Self-Employed and Micro-Enterprise Tax Payers Need to
Amendments in Taxation Policies for 2025: What Self-Employed and Micro-Enterprise Tax Payers Need to
The new year will bring a series of significant tax changes that will also affect entrepreneurs – self-employed individuals and micro-enterprise tax (MUN) payers. We have compiled the most important information – take a look and be ready for 2025!
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28. November, 2024
Self-Employed Income During Parental Leave in Latvia
Self-Employed Income During Parental Leave in Latvia
Andrika Stretinska, Senior Expert at the Methodological Management Department of Benefits, State Social Insurance Agency Reader asks: A self-employed person is currently on parental leave. It is planned that each month, they will receive money into their account as a percentage of previously sold books. From time to time, this person would also like to create personalized orders for clients. Can a self-employed individual, who simultaneously...
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12. November, 2024
Purchase of Goods and Expense Registration for a Self-Employed VAT Payer
Purchase of Goods and Expense Registration for a Self-Employed VAT Payer
Pats.lv users and self-employed individuals often approach us with valuable questions. We’re sharing an answer to one of them – it might be useful for you too, to ensure proper expense reporting in your business activity journal! Question from a self-employed person: I want to purchase a phone for business purposes for EUR 800. On the seller’s website, there is an option to display the price without VAT. As a self-employed person with VAT payer status, can I purchase this phone at the price wit
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24. September, 2024
Bank Statement as Proof for Business Expense Deduction
Bank Statement as Proof for Business Expense Deduction
Reader asks: A self-employed person has acquired a phone on installment from a mobile service provider for business purposes. The monthly phone bill is issued in the husband’s name. In this case, can the self-employed person deduct these expenses as business-related?
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11. September, 2024
Can a Self-Employed Receive Unemployment Benefits?
Can a Self-Employed Receive Unemployment Benefits?
There are various situations in which a self-employed might need unemployment benefits. For example, in the early stages of entrepreneurial activity, a self-employed may not have a stable income or may have no income at all, leading to thoughts about applying for unemployment benefits. There are also cases where a self-employed individual recently ended an employment relationship, applied for unemployment benefits, and simultaneously wants to start a business. Can a self-employed receive benefit
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21. August, 2024
Is VAT Registration Required When Importing Goods?
Is VAT Registration Required When Importing Goods?
Reader asks: An individual – a self-employed person who is a personal income tax payer – makes jewelry. They purchase the necessary materials (beads, hooks, and threads) from online platforms such as Temu.com and Etsy.com. In such a case, is it necessary to register as a value-added tax (VAT) payer? Is VAT registration required in Latvia if the materials are purchased from countries outside the European Union (EU)?
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13. August, 2024
Can a self-employed person deduct these expenses?
Can a self-employed person deduct these expenses?
The activity of a self-employed person is unimaginable without expenses that support business development. The advantage of being self-employed is that these expenses can be attributed to economic activities, thereby reducing taxable income. Do you think you are deducting all possible expenses? We have compiled some of the most interesting questions related to various types of expenses and explain whether they can be attributed to economic activities and, if so, how to do it correctly.
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3. July, 2024
What should a self-employed individual know about hiring employees?
What should a self-employed individual know about hiring employees?
When a small self-employed business starts gaining momentum, with an increasing number of clients and work, the need for additional help - employees - often arises. Can a self-employed person hire employees? What needs to be considered? Here are some tips, based on frequently asked questions.
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19. June, 2024
How safe is it to store documents only in electronic form?
How safe is it to store documents only in electronic form?
Reader asks: Currently, most company documents are stored electronically, including long-term documents, such as employment contracts, which must be stored for 90 years. How can a company be sure that the service provider will still be able to ensure access to these e-documents after 90 years? How to protect against their loss?
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