Six guides for Latvian businesses
From EDS portal to UIN 20 % — six practical guides for Latvian tax and accounting topics.
EDS portal — complete guide for 2026
Everything you need to know about EDS: registration, eParaksts/eID certificates, declaration filing, troubleshooting, penalties.
VAT rates in Latvia — 21, 12 and 5 %
Complete overview of Latvia's three VAT rates, what they cover, thresholds, special rules and filing periods.
MUN — detailed guide for micro-enterprises
How MUN works: 25 % on turnover, EUR 25,000 threshold, eligibility criteria, when to switch to standard regime.
UIN 20 % on distributed profit — guide 2026
Latvian UIN model (since 2018): 20 % only on dividends and non-deductible expenses. Reinvestment = 0 %. Calculation, declaration, penalties.
EUR transition 2014 — history and what still matters
Latvia joined the Eurozone on January 1, 2014. Transition rate 0.702804 LVL/EUR, legacy lats, dual pricing, new forms.
Annual report to VID — deadline 30 April
Annual report submission to VID: deadline 30 April, XBRL/PDF format, profit and loss statement, balance sheet, cash flow statement.
