How the system works for self-employed

Ieņēmumu un izdevumu ievade
1. solis ikona

Enter income and expenses

Income

Money you receive for your work or goods. For example, when issuing an invoice to a client

Expenses

Payments for services or goods needed for work. These can be receipts for fuel, an internet bill, phone, or other services

2. solis ikona

The system prepares journals and reports

Kalkulators ikona
Pašnodarbinātā ziņojums par sociālajām iemaksām (VSAOI)

Report must be submitted by the 17th of the quarter (Jan, Apr, Jul, Oct)

Tax must be paid by the 23rd of the quarter (Jan, Apr, Jul, Oct)

Quarterly VSAOI report or Self-employed social contribution report for the previous 3 months
Žurnāls ikona
Ieņēmumu un izdevumu uzskaites žurnāls

Report must be available upon request

Tax is not required to be calculated

Business activity journal in which all transactions must be recorded
MUN ikona
MUN ziņojums par sociālajām iemaksām

Report must be submitted by the 15th of the quarter (Jan, Apr, Jul, Oct)

Tax must be paid by the 23rd of the quarter (Jan, Apr, Jul, Oct)

MUN social contribution report
PVN ikona
Pievienotās vērtības nodokļa (PVN) taksācijas perioda deklarācija

Report must be submitted by the 20th of the next month

Tax must be paid by the 23rd of the following month

*By default, the VAT declaration is prepared every month; if a quarter is selected, it is generated for the quarter
VAT reports are prepared quarterly or monthly
Gada deklarācija ikona
Gada ienākumu deklarācija (pieejama nepieciešamā informācija)

Report must be submitted from March 1 to June 1 of the following year, or if income exceeds €78,100 - from April 1 to July 1

Tax must be paid by June 23, or if income exceeds €78,100 - by July 23

The declaration must be submitted in EDS; the system displays the information required for the two necessary fields
Read about reports
Atgādinājumi par termiņiem
3. solis ikona

Receive deadline reminders

  • About report submission
  • About tax payments
  • About transaction entry and more
4. solis ikona

Download the prepared reports and submit them to the VID

Reports are prepared in XML format specifically so they can be directly uploaded to the VID using the EDS system

5. solis ikona

Pay taxes

The report shows how much and which taxes need to be paid. The payment must be made to the unified tax account

Atskaišu iesniegšana un samaksa

Features useful for self-employed accounting

From invoicing to expense and tax tracking - your digital accountant.
Transaction checks

Lūrija compares transaction data with the receipt or invoice and highlights errors and inconsistencies that need attention.

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Free tax assistant

Lurija helps find answers to questions about Latvian taxes, accounting and business activity.

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Tax deadline calendar

All VID filing and payment dates in one place, matched to your business type

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Business Account

For self-employed professionals and SIA companies - automatically sync transactions with pats.lv accounting

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Issue invoices and get paid faster

Automate the invoicing process, get paid faster, and focus on what truly drives your business forward

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Receipt and invoice scanning

Automation that pays off! Save up to 80% of the time compared to manual data entry

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Reporting and tax calendar

All reports and tax declarations are generated automatically - from quarterly to annual. Enter your income and expenses, the system will calculate the taxes - just download and submit

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Fixed asset accounting

Enter an asset once - depreciation is calculated automatically, and the data goes straight into the reports

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Accept payments without a terminal

Instantly with a QR code or link - perfect for service providers without a cash register. Create an offer, the client scans and pays

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Accurate salary calculation every month

Automatically calculates salaries, taxes, and vacation pay, while also preparing all mandatory documents

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Bank integration and payment management

The fastest way to manage business transactions - accurately and clearly

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Expense analytics and tips

Analyze your expenses and get smart tips on what can be deducted. Compare with others in your field and avoid missing out

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Problems and fears that self-employed people face

Problēmas un risinājumi
Problēma

“I don’t understand anything about taxes”

Risinājums

The system automatically shows what, when, and how much tax you need to pay based on your information - just enter your details and your income/expenses to ensure an accurate calculation

Problēma

“Afraid of a VID audit”

Risinājums

Everything is stored in the system, not across devices, WhatsApp, or emails. All transactions are recorded correctly, data is securely saved, and documents are always available in one place

Problēma

“My income and expenses don’t match what’s shown in the reports - I spend too much time looking for mistakes”

Risinājums

The system, with bank statement integration, automatically matches income and expenses so nothing goes unnoticed - taxes are always reflected accurately

Problēma

“I don’t know which expenses I’m allowed to deduct in my activity”

Risinājums

Using artificial intelligence, the system compares your data with millions of similar users’ transactions and suggests which expenses you can deduct based on your turnover

Problēma

“I want to do my own accounting but I’m afraid of making mistakes”

Risinājums

Instructions, videos, and reminders guide you step by step. Premium plan users can ask questions to our expert

Problēma

“Not sure where to start”

Risinājums

Free webinars and recordings, blogs, step-by-step videos, and a calculator help you choose the most suitable tax regime or business form

How to start using pats.lv

3 simple steps - and you can start managing your accounting yourself!
1. solis
Lietotājs
Enter your details
Ivars Vītols
Drošība
Personas kods
Your data are safe
Sinhronizācija
NACE2 category
Faster registration by syncing data
1. solis ikona
Register create a profile in our accounting system

Enter your data - the system will automatically load information from the public register and adjust to your tax regime.

If you’re not yet registered as self-employed and just planning to start, you can still see how the system works.

Instructions:
Registration in the system
2. solis
Mēs izmantojam datus, lai automātiski ielādētu no publiskā reģistra tavu darbības veidu, nodokļu režīmu un PVN statusu.
NACE kategorija: Jau izvēlēta
Nodokļu režīms Nodokļu režīms
PVN statuss PVN statuss
2. solis ikona
Add income and expenses

Send an invoice to the client, add a receipt, or enter the transaction manually.

If the payment comes later - select “No” and add the payment after it’s received.

Instructions:
Income Registration Expense Accounting Receipt and invoice recognition How to add a payment to an income transaction
3. solis
Palīgs
Ar ko sāksi?
Pievienosi banku vai maksājumu saņemšanas metodi?
Palīgs
Kas tālāk?
Vai izrakstīsi pirmo ieņēmumu rēķinu?
3. solis ikona
Get ready-made reports and submit them to the VID

The system prepares quarterly reports, VAT, and VSAOI declarations - you only need to upload them to the VID EDS.

Instructions:
Reports and declarations Reports and their submission
Pats.lv priekšrocības ilustrācija

Pats.lv - an easy-to-use accountant for the self-employed

Jautājumu ikona
Ask an expert

If you don’t have an accountant but have questions - the Premium plan for €29 per month lets you ask our tax expert or accountant. Answers are saved in your profile - much more efficient than phone consultations!

Meklēšanas ikona
No accountant, but I want one

From your profile, create a request if you need an accountant - for one-time help or full-time accounting services, and we’ll find the right professional for you.

Piekļuves ikona
Give access to the accountant

If you work with your own or an external accountant, you can give them access in the system so they can help manage your accounting

Atbalsta ikona
Questions about using pats.lv?

Our support team is always ready to help - ask your question and get clear step-by-step instructions

How much does it cost

Free invoices
Invoices and documents
Free Plan
Functions
  • 10 document scans
  • Invite accountant
  • Catalog of services and products
  • Access to documents - 90 days
Invoices
  • 10 invoices per month
  • Language selection
  • Invoice design selection
  • Adding your own logo
  • Electronic invoice
  • Payment button directly in the invoice
Pay for a year - 2 months free
Basic Plan
Basic
Automatic reports
€90 / per year
VAT included
Pay for a year - 2 months free
  • Income and expense ledger
  • Self-employed person's social security contributions report
  • Social contributions report for MUN taxpayers
  • Value Added Tax (VAT) declaration for the taxation period
  • Depreciation and value write-off calculation for fixed assets and intangible investments
  • Operations journal
  • General ledger
  • Corporate income tax declaration
  • Annual report
  • Balance sheet
  • Profit and loss statement
  • Employer’s report
  • Information about employees
  • Statement on amounts paid to a natural person
Pro Plan
Pro
Save more
€190 / per year
VAT included
Pay for a year - 2 months free
  • Income and expense ledger
  • Self-employed person's social security contributions report
  • Social contributions report for MUN taxpayers
  • Value Added Tax (VAT) declaration for the taxation period
  • Depreciation and value write-off calculation for fixed assets and intangible investments
  • Operations journal
  • General ledger
  • Corporate income tax declaration
  • Annual report
  • Balance sheet
  • Profit and loss statement
  • Employer’s report
  • Information about employees
  • Statement on amounts paid to a natural person
Premium Plan
Premium
Earn more
€290 / per year
VAT included
Pay for a year - 2 months free
  • Income and expense ledger
  • Self-employed person's social security contributions report
  • Social contributions report for MUN taxpayers
  • Value Added Tax (VAT) declaration for the taxation period
  • Depreciation and value write-off calculation for fixed assets and intangible investments
  • Operations journal
  • General ledger
  • Corporate income tax declaration
  • Annual report
  • Balance sheet
  • Profit and loss statement
  • Employer’s report
  • Information about employees
  • Statement on amounts paid to a natural person
Basic Plan
Basic
Automatic reports
€9 / per month
VAT included
Pay for a year - 2 months free
  • Income and expense ledger
  • Self-employed person's social security contributions report
  • Social contributions report for MUN taxpayers
  • Value Added Tax (VAT) declaration for the taxation period
  • Depreciation and value write-off calculation for fixed assets and intangible investments
  • Operations journal
  • General ledger
  • Corporate income tax declaration
  • Annual report
  • Balance sheet
  • Profit and loss statement
  • Employer’s report
  • Information about employees
  • Statement on amounts paid to a natural person
Pro Plan
Pro
Save more
€19 / per month
VAT included
Pay for a year - 2 months free
  • Income and expense ledger
  • Self-employed person's social security contributions report
  • Social contributions report for MUN taxpayers
  • Value Added Tax (VAT) declaration for the taxation period
  • Depreciation and value write-off calculation for fixed assets and intangible investments
  • Operations journal
  • General ledger
  • Corporate income tax declaration
  • Annual report
  • Balance sheet
  • Profit and loss statement
  • Employer’s report
  • Information about employees
  • Statement on amounts paid to a natural person
Premium Plan
Premium
Earn more
€29 / per month
VAT included
Pay for a year - 2 months free
  • Income and expense ledger
  • Self-employed person's social security contributions report
  • Social contributions report for MUN taxpayers
  • Value Added Tax (VAT) declaration for the taxation period
  • Depreciation and value write-off calculation for fixed assets and intangible investments
  • Operations journal
  • General ledger
  • Corporate income tax declaration
  • Annual report
  • Balance sheet
  • Profit and loss statement
  • Employer’s report
  • Information about employees
  • Statement on amounts paid to a natural person

Your digital accountant - suitable for all industries and professions

Start and feel the difference

From employee to owning your own salon

Invoices, tax calculations, reminders - everything happens automatically. No more Excel or manual work.

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From hobby to first orders

See how much you earn and where you spend. Use recommendations based on data of similar users to write off expenses correctly and safely.

Learn more
Student combines studies and work

VAT, quarterly and other reports are prepared automatically and are available for submission at the required time.

Learn more
How sewing turned into an international business

Invoices with payment status - see what has been paid, what is overdue and where to take action. No mistakes. No uncertainty.

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Useful articles for self-employed from our blog

Raksti
Blog
Preparing and Submitting an SIA Annual Report to VID: a Practical Guide
Preparing and Submitting an SIA Annual Report to VID: a Practical Guide
An annual report in Latvia is one of the most important documents for any SIA, as it reflects the company's financial position and must be submitted to the State Revenue Service (VID). This article summarizes up-to-date information on preparing and submitting the 2025 annual report in the VID Electronic Declaration System (EDS), based on practical guidance.
Accounting system for the Latvian self-employed
Accounting system for the Latvian self-employed
The accounting software should be chosen based on the type of record-keeping system you plan to use for tracking income and expenses. Make the right choice.
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.
Board member salary in an SIA: when must it be paid and how to arrange it correctly?
Board member salary in an SIA: when must it be paid and how to arrange it correctly?
If you are an SIA owner in Latvia and also a board member, sooner or later a practical question arises: do I have to pay myself a salary?
How to avoid cash flow interruptions: a practical guide for entrepreneurs
How to avoid cash flow interruptions: a practical guide for entrepreneurs
How to avoid cash flow interruptions: a practical guide for entrepreneurs (SIA) and self-employed professionals. Let’s move on to the practical part - how to prevent interruptions, which steps truly work, and how to build a cash flow system that keeps your business stable.