Latvia PVN Return — PVN 1 via EDS

Confirm the client's PVN registration status, PVN number (LV + 11 digits), the filing period covered, and the applicable filing frequency. Latvia uses three frequencies: monthly (intra-EU activity or turnover above EUR 50,000), quarterly (EUR 14,228–50,000), and bi-annual (below EUR 14,228). Establish the correct deadline — the 20th of the month following the period end — and check for any credit brought forward from the prior period.

Collect all source documents for the period: sales invoices (output PVN), purchase and expense invoices (input PVN), and the business bank statement (Swedbank, SEB, Citadele, Luminor, BlueOrange or other Latvian bank in CSV format DD.MM.YYYY EUR). Identify and exclude non-taxable flows — salary payments (alga/darba samaksa), VID tax payments, VSAA social contributions, Uzņēmumu reģistrs fees, bank interest, and internal transfers (iekšējais pārskaitījums).

Calculate output PVN on all taxable supplies made during the period. Apply the correct rate: 21% standard (most goods and services), 12% reduced (food, pharmaceuticals, hotel accommodation, domestic heating, passenger transport, books and periodicals), 5% super-reduced (locally produced seasonal fruits and vegetables), or 0% (exports and intra-EU B2B supplies). For intra-EU zero-rated supplies confirm the customer's valid VAT number via VIES before reporting on the EC Sales List (ESL). Self-assess output PVN on EU and non-EU reverse-charge services received.

Calculate recoverable input PVN on business purchases, applying Latvia-specific recovery restrictions. Passenger vehicles are blocked by default (0% recovery) unless the business can demonstrate 100% business use — flag for reviewer. Representation expenses (restorāni, kafejnīcas, client entertainment) are capped at 60% PVN recovery. Timber and construction services sourced domestically are subject to domestic reverse charge — self-assess output and claim matching input PVN. Mixed-use expenses require apportionment. Exempt activities (financial services, insurance, medical, residential rental) generate no recoverable input PVN; pro-rata calculation is required for partially exempt businesses.

Complete the PVN deklarācija (PVN 1) in the VID EDS portal (eds.vid.gov.lv). Enter output PVN by row code, input PVN, reverse-charge entries, prior-period credit carried forward, and compute the net payable or refundable amount. Submit by the 20th of the month following the period. If payment is due, settle via bank transfer to VID by the same deadline. If a refund is due, submit a repayment request through EDS. Retain the submission confirmation and all supporting invoices for six years per Latvian record-keeping requirements.