All Latvian VAT registered businesses that make intra-EU acquisitions or dispatches in excess of the Intrastat thresholds (see 27.1) are required to file monthly Intrastat returns for acquisitions, dispatches or both.
Intrastat returns should be submitted electronically via the Latvian Central Statistical Bureau's (CSB) electronic data collection portal ('Elektroniskā datu vākšanas sistēma') (see https://e.csb.gov.lv). Access codes must be requested from the CSB before
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Web page updated on 17 Mar 2025 17:39