Latvian VAT returns 2026
If you process VAT returns abroad, in Latvia you submit the PVN declaration and required attachments electronically via EDS, generally by the 20th day after the period.
VAT is paid separately, generally by day 23. The guide includes forms PVN 1–PVN 7, specific declaration fields, zero-declaration rules, corrections, and pre-shipment inspections.
The most important information about VAT declarations
VAT returns in Latvia – which form to choose?
The basis is the PVN declaration. You select attachments for the transaction, not the mere fact of having an LV VAT number.
| Form | Who is submitting | Range | Deadline |
|---|---|---|---|
| PVN | Registered VAT payer | Main declaration for a month or quarter | Generally, up to the 20th day after the period |
| PVN 1 | Taxpayer reporting the transactions covered by the report | Input and output tax amounts related to PVN | Together with PVN, generally until day 20 |
| PVN 2 | Taxpayer reporting certain EU transactions | WDT, selected B2B services and call-off stock | Monthly until the 20th day |
| PVN 3 | Taxpayer correcting PVN 2 | Correction of the EU summary information | After an error is detected in a given month |
| PVN 4 | A taxpayer who meets the statutory requirements | Annual adjustments and special settlements | Until May 1st of the following year |
| PVN 5 | A taxpayer making certain deliveries in the zones | Free ports and special economic zones | With a declaration for the appropriate period |
| PVN 6 | Fiscal representative | Transactions performed in a special status | Monthly until the 20th day |
| PVN 7 | A taxpayer owning a property subject to corrections | Real estate registration, use and adjustments | With PVN or PVN 4 - depending on the part |
Who files VAT returns in Latvia?
The declaration is submitted by an entity entered in the VAT VID register of taxpayers, including a foreign company with an active LV number.
Ordinary VAT payer
Reports sales, purchases, EU transactions, reverse charge, imports settled in the declaration, corrections and the result to be paid or surplus.
Foreign company with LV number
He has reporting obligations on the same basis as other registered taxpayers regarding transactions assigned to a Latvian number.
Special status
VAT groups and fiscal representatives settle monthly and apply additional rules and forms.
Monthly or quarterly billing period?
A new taxpayer begins with a month. A quarterly return is only possible after the first six months have ended and only if there are no conditions that would maintain monthly settlements.
| Criterion | Month | Quarter |
|---|---|---|
| The first 6 months | Valid after registration | Not available at launch |
| Transaction value | After exceeding EUR 50,000 in the previous or current year | When the limit has not been exceeded |
| EU transactions | WDT, indicated B2B services and call-off stock maintain the month | Only in the absence of transactions that result in a monthly obligation |
| Special status | VAT groups and fiscal representatives | As a rule, other eligible taxpayers |
Initial period
Once registered, your monthly billing period is maintained for six calendar months.
Current threshold
The current Latvian VID page, updated on 14/05/2026, indicates EUR 50,000 of taxable transaction value.
VAT declaration and payment deadlines in Latvia
The deadlines for sending the document and paying the tax are different. Do not treat the transfer as confirmation of filing the return.
| Duty | Deadline | Example |
|---|---|---|
| PVN and attachments | 20 days after the end of the period | January: generally until February 20 |
| VAT payment | 23 days after the end of the period | January: generally until February 23 |
| PVN 2 | Monthly until the 20th day | January transactions: until February 20 |
| PVN 4 | Until May 1st of the following year | For 2026: until May 1, 2027 |
| After deletion | Declaration within 20 days, payment within 23 days from deletion | Count the date from the entry in the VID register |
Period closing axis
- Internal databefore 20.
- PVN and attachmentsday 20
- VAT paymenton the 23rd day
Is it necessary to submit nil declarations?
Yes. A registered taxpayer also submits a PVN if they have not performed any taxable transactions in a given period.
The obligation remains
An active LV number means that you must submit a declaration for each relevant period, even without sales.
No invoices are not enough
Check foreign service purchases, imports, reverse charges, own inventory movements, discounts, returns and 3PL operator details.
Attachments are data dependent
Not every blank period requires all additional reports. Determine the PVN 1–PVN 7 range based on actual events.
How to submit a VAT return via EDS?
VID indicates the path: Documents → Form → Value Added Tax Documents → VAT declaration.
- Log in to EDSSelect the appropriate taxpayer profile and check the sender's authorizations.
- Select periodSet month or quarter and correct document type.
- Complete PVNEnter the main declaration data based on closed registers.
- Add attachmentsAttach any required PVN 1, PVN 2, or other reports.
- Run a checkAnalyze system errors and warnings, not just blocking messages.
- Send the documentDo not leave the declaration as a draft.
- Keep ConfirmationArchive the document ID and shipping confirmation.
- Monitor statusCheck receipt, requests, balance and payment posting.
Official VID service
Check the "VAT return" service page and the current documents related to the declaration.
Login to the system
Go to the Electronic Declaration System. Sending must be approved by an authorized person.
What does the basic PVN declaration show?
The PVN shows the tax base, output VAT, input VAT, and the final result for the period. Values must correspond to the attachments and source documents.
Sale
Domestic transactions at rates, 0% rate, exemptions, exports, ICT and benefits outside Latvia.
VAT settled by the buyer
Intra-Community acquisition of goods, foreign services, local reverse charge and other events in which the taxpayer calculates VAT himself.
Input tax
Domestic purchases, imports, EU transactions and adjustments – within the limits of the right of deduction.
Result
Excess input tax in box 70 or VAT payable in box 80.
How to complete the most important fields of the PVN declaration?
The map below is based on the current Regulation of the Council of Ministers No. 40. Before sending, always compare it with the version of the form visible in EDS.
| Field | What are you demonstrating? |
|---|---|
| 40 | Total transaction value excluding VAT resulting from the sum of the indicated sales fields. |
| 41 | The value of sales taxed at the standard rate excluding VAT. |
| 41¹ | The value of domestic supplies and services for which VAT is settled by the buyer under the local reverse charge principle. |
| 42 / 42¹ | Sales taxed at 12% and 5% respectively - values excluding VAT. |
| 43 | Total value of transactions taxed at 0%, including values expanded in subsequent fields. |
| 45 / 45¹ | Intra-Community supplies of goods to a registered taxpayer in another EU country, with the distinction indicated in the regulations. |
| 48¹ | Value of exported goods. |
| 48² | Transactions whose place of performance is outside Latvia, including certain B2B services and deliveries with assembly outside the country. |
| 49 | Value of transactions exempt from VAT. |
| 50 | The value of intra-Community acquisitions of goods and services received from taxpayers from other EU countries, taxed in Latvia at the standard rate. |
| 52 | VAT due on sales taxed at the standard rate, generally linked to field 41. |
| 53 / 53¹ | VAT due on sales taxed at 12% and 5% respectively. |
| 54 | VAT charged by the taxpayer as a purchaser of certain services from foreign suppliers and other transactions specified in the regulations. |
| 55 / 56 / 56¹ | VAT due on intra-Community acquisitions of goods and services from the EU at the standard rate of 12% and 5%, respectively. |
| 60 | The sum of input tax and other amounts from fields 61–65 before taking into account limitations and adjustments. |
| 61 | VAT paid or settled on import, including under the special import settlement procedure. |
| 62 | Tax charged on domestic purchase invoices and other amounts specified in regulations, including specific local reverse charge. |
| 63 | Input tax relating to, among other things, services received from taxpayers from third countries or unregistered EU suppliers. |
| 64 | Input tax on intra-Community acquisitions and services received from registered taxpayers from other EU countries. |
| 66 / 67 | Non-deductible amounts and reductions in prior liability and certain adjustments. |
| 70 / 80 | The excess of input tax over output tax or VAT payable for the period, respectively. |
How to prepare data for VAT returns?
A register of invoices is not enough. The declaration must be reconciled with warehouse, transport, customs, and previous adjustments.
- Sales InvoicesReconcile local sales, IDT, exports, advances, returns and adjustments.
- Purchase invoicesSeparate purchases with Latvian VAT, foreign services and transactions covered by reverse charge.
- WarehouseCheck your own stock movements, 3PL reports, stock losses and call-offs.
- TransportCollect CMR, export confirmations and evidence required for 0% rate.
- ImportReconcile customs declarations, importer, EORI, import VAT and any permits.
- ContractorsVerify VAT numbers and retain VIES audit evidence.
- AdjustmentsMatch notes, discounts, returns, bad debts, and fixed asset adjustments to the correct period.
- FormsOnly after agreeing on the sources should you prepare the PVN and required attachments.
How to prepare typical transactions for PVN?
The following examples indicate the data set to be checked. The final fields depend on the full transaction qualification and deduction eligibility.
Sales from a warehouse in Latvia
Reconcile the basis, rate or reverse charge, invoice, warehouse issue, PVN and Part III of the PVN 1 report.
Own supply arrives in Latvia
Check the ITC of your own goods, transfer document, value, VAT due, deduction and warehouse report.
WDT from the Latvian warehouse
Confirm active VAT number, transport, 0% rate conditions, field 45, PVN 2 and period compliance.
B2B service from a foreign supplier
Determine the place of taxation, the moment of obligation, the appropriate rate, the VAT due, the deduction and PVN 1.
Imports settled in PVN
Combine customs declaration, importer, EORI, customs value, field 61 and right of deduction documents.
Correction of EU transaction
Check the impact on PVN, PVN 1 and PVN 2. When correcting EU information, PVN 3 may be required.
PVN 1 - How to reconcile input and output tax?
PVN 1 consists of three parts. The report should correspond to the values reported in the main declaration.
Domestic and other purchases
Covers, among other things, domestic purchases, imports, certain foreign services, local reverse charge and adjustments.
Acquisitions from EU countries
It reports intra-Community acquisition of goods and services received from registered taxpayers from other EU countries when the place of taxation is in Latvia.
Sales and VAT payable
Covers domestic sales, local reverse charge on the supplier's side and other transactions specified in the regulation.
150 EUR threshold in Part I
As a general rule, documents with a value net of VAT of at least EUR 150 are reported separately. For documents below this threshold, the regulation provides for specific aggregations.
Part II without value threshold
Each invoice from a registered taxpayer from another EU country is shown separately, regardless of the transaction value.
PVN 2 and PVN 3 - summary information and its correction
PVN 2 reports specific EU transactions and PVN 3 corrects a previously submitted PVN 2 report.
What are you demonstrating?
- ICT to registered taxpayers in other EU countries;
- selected B2B services taxed at the buyer's expense;
- reportable triangular transactions;
- movements in the call-off stock procedure.
The report is submitted monthly by the 20th day of the following month.
What are you improving?
- VAT number or country of the contractor;
- value or month of transaction;
- omitted IDT or B2B service;
- triangular transaction or call-off stock.
PVN 3 does not automatically replace PVN or PVN 1 corrections.
PVN 4, PVN 5, PVN 6 and PVN 7 – when might they be needed?
They are not a standard set for every taxpayer. They require specific statutory requirements.
Annual declaration
This applies, among other things, to the annual proportion, specific tax adjustments, and other cases specified in the Act. Deadline: May 1st.
Free ports and zones
Reports specific deliveries in free ports and special economic zones.
Fiscal representative
Monthly report of transactions performed under this special status. A regular representative does not automatically submit this report.
Real estate
Parts A, B and C concern registration, annual corrections and deregistration of real estate.
How to correct a VAT declaration in Latvia?
Corrections are submitted via EDS. Correct the appropriate period and any attachments affected by the error.
- Open previous declarationCopy document for the appropriate period.
- Determine the reasonCheck the moment of obligation, the right to deduct and the source document.
- Please enter correct data.Do not automatically correct a historical error in the current month.
- Mark "Precizējums"Indicate that the document is a proofreading.
- Correct attachmentsCheck PVN 1, PVN 2, PVN 3 and other reports.
- Send and trackKeep your receipt, check your balance and any interest.
Correction increasing VAT
Pay the difference, check the interest from the original due date and reconcile the balance in the unified tax account.
VAT reduction correction
Prepare documents confirming invoices, transport, import, contractor status, and deduction rights. A correction does not automatically result in a refund.
How to pay VAT in Latvia?
You pay VAT from field 80 to the unified tax account generally by the 23rd day after the end of the period.
Bill
Before transferring, confirm the current IBAN, recipient details and currency on the VID website.
Identification
Use the required description or identifier so that the payment is attributed to the taxpayer.
Bank deadline
When making a foreign transfer, take into account the posting time and the bank holiday.
Balance check
After the transfer, check with EDS whether the funds have been recorded and settled correctly.
What to check before approving the declaration?
The audit should cover data sources, declaration, additional reports and payment.
Data and transactions
- the appropriate month or quarter;
- sales, purchases, advances and adjustments;
- own inventory movements and 3PL data;
- import and customs documents;
- rates, reverse charge and tax point;
- VAT numbers and proof of transport.
Forms and results
- PVN compatibility with PVN 1;
- EU transaction compliance with PVN 2;
- need PVN 3–PVN 7;
- exchange rates and correction signs;
- field 70 or 80;
- transfer date and status after shipment.
The most common errors in VAT declarations in Latvia
A technical error in EDS is usually easier to detect than a missing transaction that the system did not have in the source data.
Incomplete data
- no movement of own inventory;
- omitted foreign services;
- unreconciled import;
- zero declaration without 3PL control.
Incorrect forms
- no PVN 2 for WDT;
- PVN 3 without PVN correction;
- PVN 4 considered mandatory for everyone;
- PVN 6 submitted by an ordinary representative.
Wrong process
- leaving the declaration as a draft;
- transfer after the 23rd day;
- no balance check in EDS;
- no audit trail of the correction.
Latvia VAT Declarations 2026 – Key Conclusions
The 20th day is for documents, and the 23rd day is for payment. The most important factor is the consistency of the PVN with the attachments and source data.
Declaration and annexes
You submit your PVN, PVN 1 and required reports via EDS generally by the 20th day after your period.
VAT payment
You pay VAT separately into a single tax account, generally by the 23rd day.
Completeness check
Reconcile invoices, warehouse, import, transport, VIES, adjustments and all related forms.
VAT Declarations in Latvia - Questions and Answers
Key answers regarding deadlines, frequencies, forms, corrections and payments.
Generally, by the 20th day after the end of the month or quarter. If the deadline falls on a holiday, it is extended to the next business day.
Generally, by the 23rd day after the end of the period. Tax is paid separately into a single tax account.
Yes. The monthly period is maintained for the first six calendar months. A later quarter is only possible if all other conditions are met.
The current Latvian VID page shows a taxable transaction value of €50,000. The older English page of the service may still show €40,000.
Yes. An active taxpayer also submits a PVN for the period without taxable transactions. Before submitting a zero, check purchases, imports, reverse charges, and warehouse movements.
This is a three-part report of input and output tax amounts associated with a return. It consists of a PVN when transactions requiring reporting occur.
This is a Latvian summary statement for specific EU transactions, including intra-Community supply of goods and selected B2B services. It is submitted monthly.
PVN 3 corrects data previously reported in PVN 2. If the error also affects PVN or PVN 1, these documents must also be corrected.
No. PVN 4 is only required in cases specified in regulations, for example, for certain annual adjustments. The deadline is May 1st of the following year.
Through EDS. You copy the document for the appropriate period, correct the data, mark it as "Precizējums," check the attachments, and resend it.
No. The declaration and transfer are made separately. After submitting, check the document's status, and after the transfer, check the taxpayer's EDS balance.
No. OSS and IOSS declarations are separate procedures, have their own periods and deadlines, and are not annexes to the local PVN declaration.
This text is for informational purposes only and does not replace individual tax analysis. When filing VAT returns in Latvia, you should verify the taxpayer's status, tax period, transaction type, current EDS form, relevant PVN fields, attachments, due dates, payment, and current reporting obligations.
