Due dates for filing returns and paying taxes

Name of report/return

Filing deadline

 Tax payment due date

Calculation of PIT advance payment on business income

 (Cabinet Regulations No.622 of 30.10.2018, Appendix 2) 

Advance payment is calculated in EDS automatically after submission of the tax return.

Taxpayers may submit corrections.

Income under EUR 78 100:

no later than 23 March, 23 June, 23 August, 23 November 

Income over EUR 78 100

no later than 23 March, 23 June, 23 August, 23 November 

Declaration on dependent persons

(Cabinet Regulations  No.304 of 04.06.2013, Appendix)

Within 10 days of acquiring or losing tax relief status

x

Declaration on stipends exempt from PIT

(Cabinet Regulations No.337 of 31.07.2001, Appendix 1)

By 1 February of the following year

x

Declaration on amounts paid to a private individual 

(Cabinet Regulations No.677 of 25.08.2008, Appendix 1 – on taxation period starting 1 January 2009)

By the 15^th of the following month or

by 1 February of the following year

x

Declaration on amounts paid to a private individual (Summary)

(Cabinet Regulations No.677 of 25.08.2008, Appendix 2 – on taxation period starting 1 January 2009)

By the 15^th of the following month or

by 1 February of the following year

x

Annual tax return

(Cabinet Regulations No.622 of 30.10.2018, Appendix 1) 

From 1 March to 1 June of the following year

If income exceeds       EUR 78 100, from 1 April to 1 July

If income is under EUR 78 100 and tax payable is under EUR 640, payment is due by 23 June of the following year or in three equal payments on 23 June, 23 July, and 23 August.

If income is over EUR 78 100, tax payment is due by 23 July of the following year or in three equal payments on 23 July, 23 August, and 23 September.

PIT declaration on income gained by a non-resident private individual and on taxes paid in Latvia

(Cabinet Regulations No.899 of 21.09.2010, Appendix 4)   

By the 15^th of the following month

23^rd of the following month

Declaration on capital gains

(Cabinet Regulations No.622 of 30.10.2018, Appendix 3 – Declaration DK)

If total capital gains exceed EUR 1000 in the quarter, the report must be submitted by the 15^th of the following month.

If total capital gains do not exceed EUR 1000 in the quarter, the report must be submitted by the 15^th of January of the following year.

Foreign taxpayers must submit the capital gains declaration by the 15^th of the following month, unless tax is deducted at the time of payment.

23^rd of the month (or following month) in which the report on capital gains was filed

  Information on transactions initiated but not completed in one taxation year

(Cabinet Regulations No.622 of 30.10.2018, Appendix 3 – attachment to Declaration DK)   

Once a year by 1 June of the following year

x

Adjusting annual capital gains income

(Cabinet Regulations No.622 of 30.10.2018, Appendix 3 – income adjustment (GD) 

From 1 March of the following year

x

Information on credit status

(Cabinet Regulations No.899 of 21.09.2010, Appendix 1.¹)   

By 1 June of  the taxation year

 x