See also :
VAT insight in Latvia
VAT rates in Latvia

Source(s):

www.csb.gov.lv

Competent Authority :

Lāčplēša ielā 1,
Rīgā, LV-1301
Tel: +371 67 36 6626
Fax: +371 6736 6689
Email: csb@csbx.gov.lv
Web site: www.csb.gov.lv

Expected submission date :

10th natural day of the following month / next business day if WE or non working day

Usually starts when :

When the threshold is reached : following month

Notification to new PSI : YES

Usually ends with :

End of year following last due declaration

Does administration from Latvia reminds for non-submitted declaration ?

Latvia has an automated system for reminders?   YES

1st reminder : 0 calendar days

2nd reminder : 10 calendar days

3rd reminder : no

Thresholds of intrastat exemption in Latvia :

Simplified declaration : EUR 120 000

Standard declaration : EUR 3,400,000

Extended declaration :

Simplified declaration : EUR 220 000

Standard declaration : EUR 2,500,000

Extended declaration :

Penalties for non-submitted or incomplete INTRASTAT declarations in Latvia :

Non submission : YES

Repetitive non-submission : no

False or incomplete data : no

Amount of penalties : up to EUR 700

Intrastat submission with paper in Latvia :

via regular mail or fax using forms “1A” for detailed arrivals, “1B” for simplified arrivals, “2A” for detailed dispatches and “2B” for simplified dispatches.

Centrālā statistikas pārvalde
Lāčplēša iela 1, Rīga, LV-1301
pasts@csb.gov.lv

Electronic submission of intrastat in Latvia :

Traders also may submit Intrastat declarations electronically, via Elektroniskā datu vākšanas sistēma (EDV) (https://e.csb.gov.lv), but must first request access codes from the CSB.

Corrective intrastate declarations in Latvia :

A PSI has two options :

• Send a letter to the CSB

• Submit a corrected Intrastat declaration to the CSB (electronically or on paper).

NIL intrastat declarations in Latvia :

YES – event if no activity

VAT and intrastat compliance in Latvia

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Intrastat in EU

Instrastat in Austria
Intrastat in Belgium
Intrastat in Bulgaria
Intrastat in Cyprus
Intrastat in Czechia
Intrastat in Germany
Intrastat in Denmark
Intrastat in Estonia
Intrastat in Greece
Intrastat in Spain
Intrastat in Finland
Intrastat in France
Intrastat in Croatia
Intrastat in Hungary
Intrastat in Ireland
Intrastat in Italy
Intrastat in Lithuania
Intrastat in Latvia
Intrastat in Luxembourg
Intrastat in Malta
Intrastat in the Netherlands
Intrastat in Poland
Intrastat in Portugal
Intrastat in Romania
Intrastat in Sweden
Intrastat in Slovenia
Intrastat in Slovakia
Intrastat in United Kingdom

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