See also :
– VAT insight in Latvia
– VAT rates in Latvia
Source(s):
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 :
- Dispatchs :
Simplified declaration : EUR 120 000
Standard declaration : EUR 3,400,000
Extended declaration :
- Arrivals :
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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