The main reporting obligation for all Latvian VAT registered entities is the periodic VAT return. The reporting period is either monthly or quarterly depending on the amount of taxable supplies performed by the taxable person.
If the value of taxable transactions performed by a taxable person during the previous or current tax year exceeds €50,000 or the taxable person supplies goods or services within the EU, VAT returns should be filed on a
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Web page updated on 17 Mar 2025 16:35