VID + EDS — tax authority and filings

VID (Valsts ieņēmumu dienests — State Revenue Service) is Latvia's tax authority, under Finanšu ministrija. Its EDS portal (Elektroniskās deklarēšanas sistēma — electronic declaration system) concentrates 100% of tax and social filings. Aligned with eParaksts (qualified signature), EDS is preparing for SAF-T-LV in 2027-2028 and the ViDA convergence.

History — from the 1991 authority to SAF-T-LV 2028

VID was created in 1991 during the independence transition. It merges tax collection, audit and customs duties. EDS launched in 2008 — early for the post-2004 EU — and became mandatory for all PVN filings in 2012. Paper progressively disappeared. The next major step is SAF-T-LV (Standard Audit File for Tax adapted to Latvia) for 2027-2028, aligned with the upcoming Digital Reporting Requirements under ViDA.

1991       | VID (Valsts ieņēmumu dienests) created after independence.
           | Mission: tax collection, audit, customs.
           |
1995       | PVN introduced at 18%. Tax register set up.
           |
2008       | EDS launch (Elektroniskās deklarēšanas sistēma) — e-filing
           | portal. First obligated taxpayers: large enterprises.
           |
2012       | EDS mandatory for all PVN filings. Paper phased out.
           |
2017       | Likums Par nodokļiem un nodevām revised — general framework
           | for tax filing and audit.
           |
2020-2022  | Public EDS APIs for ERP integration (REST + OAuth2).
           | Progressive pre-filling on selected filings.
           |
2024       | VID supports the B2G eRēķins transposition — technical
           | guides published on vid.gov.lv.
           |
2025-01-01 | B2G eRēķins reception via EDS for public authorities.
           | No transactional reporting yet.
           |
2026-01-01 | Universal B2B eRēķins. EDS pulls upstream data to
           | progressively pre-fill the PVN deklarācija.
           |
2027-2028  | SAF-T-LV (Standard Audit File for Tax — Latvia) under
           | specification. ViDA DRR alignment.

Governance — Finanšu ministrija + VID

Finanšu ministrija sets tax policy and drafts laws (PVN likums, Likums Par iedzīvotāju ienākuma nodokli for PIT, etc.). VID runs collection, audit, litigation and customs. Saeima (parliament) enacts laws. Latvijas Banka contributes marginally via payments / KYC regulation. Individual VID decisions can be challenged before the Administrative Court (Administratīvā tiesa).

EDS schema — filings + APIs

EDS centralises 40+ filing types: monthly / quarterly PVN, corporate income tax (UIN — Uzņēmumu ienākuma nodoklis), personal income tax (IIN), social contributions (VSAOI), excise, customs. Systematic authentication via eParaksts.

# PVN filing cycle — standard schedule

Monthly — taxpayer turnover > EUR 40,000
  D+1 → D+20    | Open filing window
  D+25          | PVN deklarācija deadline on EDS
  D+25          | Payment deadline if VAT due
  D+45          | VAT credit refund if claimed

Quarterly — small taxpayer turnover ≤ EUR 40,000
  Q+1 → Q+20    | Open filing window
  Q+25          | EDS filing deadline
  Q+25          | Payment deadline

Mandatory annexes
  PVN1 — domestic sales recap with buyer VAT number
  PVN2 — domestic purchases recap with seller VAT number
  PVN3 — corrections to prior periods
  PVN6 — intra-EU operations (EU recap statement equivalent)

Format
  Structured XML (XSD published on vid.gov.lv/eds-shemas)
  Qualified eParaksts signature mandatory
  Immediate JSON acknowledgement

Comparison — VID vs Vero / MTA

Adoption — 100% digital

• ~100% of PVN filings are submitted via EDS since 2014 — paper is no longer accepted except in force majeure.
• ~240,000 entities and ~1.5M individuals have an active EDS account (VID 2024 figures).
• Public APIs: ERP integration via REST + OAuth2 for automated filing, status, acknowledgement. Documentation on vid.gov.lv/eds-api.
• Pre-filling: partial on PIT (individual income pre-filled since 2018) and CIT (corporate income pre-filled since 2022 based on EDS accounting data). Expanding to PVN with SAF-T-LV 2027-2028.

Common pitfalls

• Confusing EDS and eAdrese. EDS = VID tax portal (filings, payments). eAdrese = State ↔ entity official channel (notifications, mail). Both use eParaksts but are not self-service connected.
• Forgetting the annexes. A PVN deklarācija without PVN1 / PVN2 is rejected. Below turnover threshold some annexes can be omitted — verify in the VID guide.
• Assuming API = full self-service. Some filings (CIT annual, PIT annual) still require a human signature via eParaksts — the API submits but does not validate.
• Wrong period code. EDS expects the strict period code YYYY-MM or YYYY-Q[1-4]. A free string is rejected.
• Not planning for SAF-T-LV. The format has been in consultation since 2025. Local ERP vendors will likely have to ship a module by end of 2027 — anticipate the accounting mapping.

Cross-links

• Latvia hub — full view
• PVN — VAT regimes
• eRēķins B2G 2025
• eParaksts — signature
• ViDA + SAF-T-LV — 2028 roadmap
• vid.gov.lv — VID portal
• eds.vid.gov.lv — EDS
• Likumi.lv — Par nodokļiem un nodevām