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124 articles — page 1 of 11

April 5, 2026

Withholding Tax Rates in Latvia: 0% EU / 20% Tax Havens

Latvia's withholding tax rates on dividends, interest, and royalties: 0% within EU, 20% to tax havens, and treaty rates for everything in between.

April 2, 2026

VSAOI Rates 2026: Employer 23.59% + Employee 10.50%

Latvia's 2026 VSAOI social contribution rates: 23.59% employer, 10.50% employee, 34.09% total. What the split covers and how it affects payroll costs.

April 1, 2026

VSAOI Payment Deadlines for Self-Employed in Latvia

Self-employed VSAOI (social insurance) payment deadlines in Latvia — minimum contributions, rates, and how to stay compliant with VID requirements.

April 1, 2026

VAT Registration Threshold: EUR 50,000 (2026)

Latvia's PVN registration threshold explained — how the EUR 50,000 rolling 12-month rule works, what triggers mandatory registration, and voluntary options

March 31, 2026

VAT Rates in Latvia 2026: 21%, 12%, 5%, 0% Quick Reference

All Latvia PVN rates for 2026 in one place — standard, reduced, super-reduced, and zero rates with examples of what falls under each tier

March 30, 2026

VAT Declaration Deadlines: Monthly and Quarterly Filing

Latvia PVN declaration filing frequency and deadlines — who files monthly, who files quarterly, and what happens when you miss the 20th

March 29, 2026

Single-Entry vs Double-Entry Bookkeeping: When to Use Which

When Latvian businesses can use single-entry bookkeeping and when double-entry is mandatory. Clear rules and thresholds for 2026.

March 29, 2026

Tax Refund Timeline: How Long Until You Get Your Money Back

Latvia tax refund processing times — VID's 3-month legal deadline, real-world timelines by filing month, and what delays your refund.

March 29, 2026

Solidarity Tax: Who Pays 25% and When

Latvia solidarity tax 2026: 25% on income above EUR 105,300, how it replaces VSAOI, who is affected, and what it means for high earners and employers.

March 29, 2026

Tax-Free Minimum 2026: EUR 550/Month Explained

Latvia non-taxable minimum 2026: EUR 550/month, progressive reduction formula, and examples showing how it affects take-home pay at different income levels.

March 29, 2026

0% Corporate Tax on Reinvested Profits: How It Works

Latvia's 0% CIT on reinvested profits explained for 2026: how it works, what counts as reinvestment, deemed distributions, and planning strategies.

March 27, 2026

How to Use VID EDS: Login, Filing, and New 2026 Authentication

Step-by-step guide to Latvia's VID EDS system — logging in with Smart-ID, eID, or eParaksts, navigating the interface, and filing tax reports electronically.