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      • In the State Revenue Service – “zero” tolerance for accepting bribes and gifts
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      • Dates for submitting declarations and tax payments
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      • Informative and methodological materials
      • Labeling of Excisable Goods
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      • Due dates for filing returns and paying taxes
      • Income Tax on Capital Gains
      • Personal Income Tax rates
    • Lottery and Gambling Tax
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      • Due dates for filing returns and paying taxes
    • Mandatory State Social Insurance Contributions
      • Informative and methodological materials
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    • For natural persons
      • Postal consignments
        • Changes from 1 July 2021
        • Online purchases (commercial consignments)
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      • Recovery of value added tax on tax-free receipts
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    • For business
      • Electronic Customs Data Processing System (EMDAS)
        • How to become a user of EMDAS
        • How to use EMDAS
        • Forms
      • Customs clearance of goods and crossing the State border under priority treatment
      • Protection of Intellectual Property
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    • Vehicle queues at the border
      • Other countries
      • Text message about queues
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  • Contacts
    • Contacts of the Authority
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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 Annual Reports
    • 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 Customs Statistics
    • Preventing corruption at SRS
        In the State Revenue Service – “zero” tolerance for accepting bribes and gifts
  • News
    • For Businesses
        Representative offices
      • 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
      • Frequently asked questions
  • 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 CESOP - Central Electronic System of Payment information Forms
      • VAT e-commerce special scheme OSS
          Overview How to register? The special schemes OSS legislation How to contact us?
      • Solidarity Tax
    • Electricity Tax
        Informative and methodological materials
      • 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 Income Tax on Capital Gains 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
        Informative and methodological materials
  • 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 Entry of vehicles into Latvia Resettlement in Latvia from a country outside the EU
    • For business
      • Electronic Customs Data Processing System (EMDAS)
          How to become a user of EMDAS How to use EMDAS Forms
        • Customs clearance of goods and crossing the State border under priority treatment Protection of Intellectual Property Ship and aircraft supplies Diplomatic Shipments
      • EORI number
    • Vehicle 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
      E-address or official electronic address, is a personalized mailbox on the Latvija.gov.lv portal for secure communication with institution.
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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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  • +371 67120000
  • vid [at] vid.gov.lv
  • Talejas iela 1, Rīga, LV-1978
  • E-address
    E-address or official electronic address, is a personalized mailbox on the Latvija.gov.lv portal for secure communication with institution.
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