MUN (micro-enterprise tax) is the simplified tax regime in Latvia for small businesses with turnover below EUR 25,000 per year. Rate: 25 % on turnover (not on profit). Replaces UIN, IIN, VSAOI and VAT — a single payment to VID every quarter. 4b2b automatically monitors the 25k threshold, warns before breach, and prepares the quarterly MUN return.
We are IT freelancers — should we pick MUN or the standard regime?
MUN calculator: enter planned annual turnover, expenses, employee count. The platform compares MUN vs standard regime (UIN 20 % + VAT + VSAOI) total taxes and recommends.
In September we will reach EUR 25,000 — what happens?
Threshold monitoring: the platform tracks turnover in real time, alerts at EUR 20,000 (80 %), EUR 22,500 (90 %), and EUR 24,000 (96 %). On breach — automatic recommendation to switch to standard regime next year.
Can a MUN company hire employees?
Yes, up to 5 employees with salary up to EUR 720 per month each. The platform maintains an employee register, validates the salary threshold, and warns on breach.
How to file the MUN declaration each quarter?
Automatic declaration preparation: Q1 MUN by 25 April, Q2 by 25 July, Q3 by 25 October, Q4 by 25 January. Submission via EDS API with eParaksts.
The entire 4b2b ecosystem is built for the Latvian market — from EDS declarations via MUN and UIN 20 % to GDLU reports and VID integration.
