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      • In-depth cooperation programme
      • Consult first
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      • Corporate income tax
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      • 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
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        • Overview
        • How to register?
        • The special schemes
        • OSS legislation
        • How to contact us?
    • Solidarity Tax
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      • 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
      • 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
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      • Postal consignments
        • Changes from 1 July 2021
        • Online purchases (commercial consignments)
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        • 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
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    • 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
      • Passenger car queues
      • Other countries
      • Text message about queues
    • Brexit
      • For Businesses
      • For Private Individuals
  • Contacts
    • Contacts of the Authority
    • Client Services
    • Contacts of departments
    • Customs Customer Service
    • Information Systems
  • 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
    • Customs Statistics
  • 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
      • 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
      • 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
      • Entry of vehicles into Latvia
      • Resettlement in Latvia from a country outside the EU
    • 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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    Deputy Director General in the Field of Taxes, Director of the National Tax Board

    Deputy Director General in the Field of Customs, Director of the National Customs Board

    Deputy Director General, Director of IT Department

    Expert in Administrative Issues

    Consultant on Communication and Public Relations Issues

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    +371 67122660
    +371 67122658
    datuaizsardziba [at] vid.gov.lv

    National Tax Board

    Tax Compliance Incentive Department

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    Internal Audit Division

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    Legal and Pre-trial Dispute Settlement Department

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    +371 67120000
    vid [at] vid.gov.lv
    Talejas iela 1, Rīga, LV-1978
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