EDS (Electronic Declaration System) is the VID central portal for all tax declarations in Latvia. This guide explains how to register, how to set up the certificate, how to submit declarations, how to handle common issues, and what the penalties are for non-compliance.
The EDS system is the State Revenue Service (VID) central electronic declaration system, operating since 2008. All VAT payers, employers, and companies with UIN obligations must use EDS to file declarations — paper declarations are no longer accepted (except for micro-enterprises under separate conditions). The system allows filing VAT, GDLU, UIN, MUN, statistics reports, as well as viewing tax accounts and correspondence with VID.
To access EDS, an electronic signature is required — either eParaksts mobile (LMT app with SIM card integration), or eID card (from PMLP with reader), or eParaksts smart card. Registration in EDS takes place via the eds.vid.gov.lv portal with authentication. The first time on behalf of a company, an application must be signed designating that a specific person represents the company in tax matters. VID processes the application within 5 working days.
In the EDS portal, each declaration is on a separate form: VAT (monthly, by the 20th), GDLU (monthly, by the 15th), MUN (quarterly, by the 25th), UIN (annually or monthly if distributable profit, by 30 April / 15th). Filling options: manually in the portal (slow, risky), XML upload (from accounting system), or API integration (4b2b automatically). After submission, EDS immediately shows the response code — confirmed or rejected with reason.
The law provides for penalties: late declaration — EUR 50 to 280 per day (depending on company size), false information — up to EUR 14,230 + principal tax amount + late penalty 0.05 % per day. Systemic non-compliance can lead to cancellation of VAT registration and criminal liability for large amounts (over EUR 50,000). VID audits occur on a 3-year cycle for all active companies.
Talk to us about how the 4b2b ecosystem fits into your existing EDS flow. We have implementations from 10-employee firms to Nasdaq Riga companies.
