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  • About us Description of the authority and information on its regulatory enactments.
    • Structure List of structural units of the authority, subordination scheme and employees' contact details.
    • Strategy
    • Tasks
    • International Agreements
      • European Economic Area Grant Agreements
    • Whistleblowing The Whistleblowing Law, which entered into force on 1 May 2019, stipulates that everyone is entitled to blow the whistle in public interests on violations observed in the working environment in the public and private sector.
    • Responsibility and Rights
  • News
    • For Businesses
    • For Private Individuals
    • Invest in Latvia
      • In-depth cooperation programme
      • Consult first
      • Electronic Declaration System
      • SRS Public Database
      • Taxes in brief
      • Corporate income tax
      • Special economic zones and free ports
      • Support to donors
      • Transfer pricing: consultations about transfer pricing
      • Application of Tax Convention and rebates
      • Customs procedures and tariffs
      • Consultations for investors
  • Taxes
    • Value Added Tax
      • VAT refund to Latvian Legal Persons in other Member States of the European Union
      • VAT Refund to Legal Persons registered in the European Union
      • Value Added Tax refund to taxpayers of the United Kingdom in case of Brexit scenario
      • VAT Refund to Legal Persons registered in Third Countries
      • Registration of a VAT Payer of another EU Member State
      • Registration of the VAT Payer of the Third Country or the Third Territory
      • Due Dates for Filing Returns and Making Tax Payments
      • Guarantee of the Value Added Tax for Transactions Involving Petroleum Products
      • Forms
      • VAT e-commerce special scheme OSS
        • Overview
        • How to register?
        • The special schemes
        • OSS legislation
        • How to contact us?
    • Solidarity Tax
    • Electricity Tax
    • Immovable property tax
    • Vehicle Operation Tax
    • Company Car Tax
    • Subsidised Electricity Tax
    • Excise Duties
      • Dates for submitting declarations and tax payments
      • Excise Duty Guarantee
      • Excise duty rates
      • Informative and methodological materials
      • Labeling of Excisable Goods
    • Natural Resources Tax
    • Personal Income Tax
      • Due dates for filing returns and paying taxes
      • Personal Income Tax rates
    • Lottery and Gambling Tax
    • Real Estate Tax
    • Corporate Income Tax
    • Microenterprise Tax
      • Commercial Activity Income Account (SDI)
      • Due dates for filing returns and paying taxes
    • Mandatory State Social Insurance Contributions
  • Customs
    • For natural persons
      • Postal consignments
        • Changes from 1 July 2021
        • Online purchases (commercial consignments)
        • Consignments of gifts (non-commercial consignments)
        • Customs clearance of goods
      • Travelling
        • Goods in personal luggage
        • Excise goods
        • Food products
        • Cash
        • Pets
        • Travelling within the European Union
      • Recovery of value added tax on tax-free receipts
    • For business
      • E-customs
        • How to become a user of e-customs systems
        • How to use e-customs systems
        • Forms
      • Customs clearance of goods and crossing the State border under priority treatment
      • Protection of Intellectual Property
      • Ship and aircraft supplies
    • Vehicle queues at the border
      • Truck queues Truck queues at the border
      • Passenger car queues Passenger car queues at the border
      • Other countries
      • Text message about queues
    • Brexit
      • For Businesses
      • For Private Individuals
  • Contacts
    • Contacts of the Authority
      +371 67120000 vid [at] vid.gov.lv Talejas iela 1, Rīga, LV-1978
      E-address
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    • Client Services Read more
    • Contacts of departments Read more
    • Customs Customer Service Read more
    • Information Systems Read more
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att

Current events of the project "Promoting cooperation between law enforcement authorities in preventing and combating economic crime in Latvia"

In order to enhance cooperation of law enforcement authorities in preventing and combating economic crimes, the State Revenue Service (SRS) in cooperation with the State Police is developing a…
01.12.2022.Projektu aktualitātes
Muitas kontroles punkts "Silene"

Changes in the procedure for submission of Statement on the Transport of Excise Goods at road border crossing sites

29.11.2022. NewsCustoms

Training for scent-dog handlers organized by the SRS and OECD

02.05.2022. News

SRS launches the Ukrainian tax helpline

21.03.2022. News
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vid [at] vid.gov.lv
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