Choose your business type

Choose your business type

Reports are generated automatically

Choose the level of automation that suits you from €9 per month, and all reports will be generated automatically — the Annual Income Declaration, VAT Declaration, VSAOI reports and others. All you need to do is download the file and submit it through EDS.

Anyone carrying out economic activity in Latvia — whether you are self-employed, an SIA owner, VAT payer or employer — is required to submit reports to the State Revenue Service (VID) and pay taxes within the specified deadlines. Missing a deadline may result in late-payment interest, penalties and stressful communication with VID. This calendar brings together the most important declaration submission deadlines and tax payment dates in one place, so nothing is forgotten.

It is important to understand that the report submission deadline and the tax payment deadline are often different. For example, the VAT Declaration must be submitted by the 20th of the following month, while the tax itself must be paid by the 23rd. Both dates are shown separately in our calendar so you know exactly what needs to be done and by which date.

Deadlines for self-employed persons

If you are registered with VID as a person carrying out economic activity, your main obligations are:

Annual Income Declaration. The self-employed Annual Income Declaration must be submitted through EDS from 1 March to 1 June of the following year. If total annual income exceeds €78,100, the declaration must be submitted from 1 April to 1 July. The calculated personal income tax must be paid by 23 June (or respectively by 23 July).

Self-employed VSAOI report. The quarterly report on mandatory state social insurance contributions must be submitted by the 17th day of the month following the quarter (January, April, July and October). The contributions themselves must be paid by the 23rd.

MUN report. If you have chosen the micro-enterprise tax (MUN) regime, the quarterly micro-enterprise tax report must be submitted by the 15th day of the month following the quarter, and the tax must be paid by the 23rd.

Income and expense accounting journal. The economic activity income and expense accounting journal does not need to be submitted to VID regularly — VID requests it only in the event of an inspection. However, the journal must be maintained continuously and must always be up to date. With pats.lv, the journal is generated automatically from your transactions.

Deadlines for SIA and other companies

For limited liability companies (SIA), including low-capital SIA, the main deadlines are:

Annual Report. The company's Annual Report, including attachments such as the balance sheet and profit and loss statement, must be submitted through VID EDS by 31 May of the following year. This applies to most small businesses; for larger companies with higher turnover, the deadline may be 31 July.

Corporate Income Tax (UIN) Declaration. The Corporate Income Tax Declaration must be submitted by the 20th day of the following month for months in which a taxable object has arisen, for example when dividends have been paid. If there were no taxable objects, the declaration may be submitted once a year together with the Annual Report by 31 May. The tax must be paid by the 23rd.

Transaction journal, general ledger and fixed asset calculations. These accounting records do not need to be submitted to VID regularly — they only need to be provided upon request. However, they must be properly maintained and up to date at all times, as VID may request them during an inspection.

Deadlines for VAT payers

If you are registered in the VID VAT payer register, you must submit a VAT Declaration for each taxation period:

VAT Declaration submission. The VAT Declaration for the taxation period must be submitted through EDS by the 20th day of the following month. By default, the taxation period is one month, but if your turnover does not exceed the threshold specified by law, you may choose a quarterly period. In that case, the declaration must be submitted once per quarter by the 20th day of the month following the quarter.

VAT payment. The calculated value added tax must be paid into the state budget by the 23rd day of the following month. Note that the declaration submission and tax payment deadlines differ by three days.

When do you need to register as a VAT payer? Registration becomes mandatory if the total value of VAT-taxable transactions exceeds €50,000 within a 12-month period. You may also register voluntarily if it is beneficial for your business — for example, if most of your customers are VAT payers.

Deadlines for employers

If your company has at least one employee, you have additional obligations towards VID:

Employer's report. The monthly report on VSAOI contributions and personal income tax calculated for employees must be submitted by the 17th day of the following month. The calculated taxes must be paid by the 23rd.

Information about employees. When hiring an employee, information must be submitted to VID no later than one hour before the employee starts work. Employee termination or a change in status must be reported within three working days.

Statement of amounts paid to an individual. The annual statement of amounts paid to employees must be submitted by 1 February if the employment relationship continues, or by the 15th day of the following month if the employment relationship has ended.

Have you just started, or are you still planning to start your business activity?

Pats.lv automates accounting, helping you save time and money. Just as importantly, at every step you receive clear information, instructions and support.

Choose the most suitable form of business activity and tax regime, or make sure your current choice is the right one

Our calculator will help

Use our guide: Register with the VID as self-employed or register your SIA with the Register of Enterprises

Choose the level of automation you need and let pats.lv take care of your accounting

Try for free

Register as a VAT payer if required

Learn more

Frequently Asked Questions

The VID may issue a warning or impose a fine. Prolonged failure to submit reports may lead to the suspension of business activity.
A self-employed person pays personal income tax (IIN) on profit from business activity and mandatory state social insurance contributions (VSAOI) if monthly income reaches the minimum wage. An alternative is the micro-enterprise tax (MUN) regime with a single tax on turnover.
The VAT return must be submitted in EDS by the 20th day of the following month. The tax must be paid by the 23rd day of the following month. If you have chosen a quarterly tax period, the return must be submitted once per quarter - by the 20th day of the month following the quarter.
A self-employed person must submit the annual income declaration in the VID EDS system from 1 March to 1 June of the following year. If annual income exceeds €78,100, the submission period is from 1 April to 1 July. The calculated tax must be paid respectively by 23 June or 23 July.
Yes, the calendar was updated on 01.08.2026 in accordance with the applicable Latvian regulations and VID requirements. If a deadline falls on a weekend, it is moved to the next working day - this is also taken into account in the calendar.
For most small and medium-sized SIA companies, the annual report must be submitted in VID EDS by 31 May of the following year. The annual report includes the balance sheet, profit and loss statement, and appendices.