Monthly SIA Reporting Deadlines: VSAOI, IIN, and CIT

A Latvian SIA with even one employee faces two fixed reporting dates every month — the 15th and the 20th. Miss either, and VID starts counting. Late filing penalties accumulate automatically, and there is no grace period. Roughly 12% of SIAs in Latvia incur at least one late-filing penalty per year, most of them entirely preventable.

Here is exactly what is due and when.

The Two Monthly Deadlines

By the 15th of each month:

• VSAOI report (Darba devēja ziņojums) — social insurance contribution report for the previous month. This covers employer and employee contributions, currently totaling 34.09% of gross salary (23.59% employer share, 10.50% employee share).
• IIN report — personal income tax withheld from employee salaries in the previous month. The standard IIN rate is 25.5% on income up to EUR 105,300 per year.

Both are filed as a single combined employer report in VID EDS.

By the 20th of each month:

• PVN declaration — VAT declaration for the previous month. Applicable to VAT-registered SIAs (mandatory once turnover exceeds EUR 50,000 in 12 months).
• UIN (CIT) declaration — corporate income tax declaration. Only required in months when the SIA distributed profits, made non-business expenditures, or triggered other CIT-liable events. If your SIA reinvested all profits and made no taxable distributions, you do not file a UIN declaration that month.

What Happens When You Miss a Deadline

Late payment interest runs at 0.05% per day. On a EUR 5,000 VSAOI payment, that is EUR 2.50 daily — not catastrophic, but it adds up over weeks. A SIA that is consistently 10 days late on payroll reports pays roughly EUR 300 per year in completely unnecessary penalties.

VID can also impose administrative fines for systematic late filing. The first offense typically receives a warning; repeated violations escalate.

The practical fix is simple: set calendar reminders for the 12th and 17th of each month (giving yourself a 3-day buffer), or — better yet — let your accountant handle it. At CORVUS ACCOUNTING & TAX, the monthly filing cycle is built into our workflow. No client of ours misses a deadline.

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The 15th-and-20th Cycle, Handled for You

VSAOI reports, IIN withholding, PVN declarations, CIT filings -- twelve months, twenty-four deadlines, zero tolerance for error. At CORVUS, the monthly filing cycle is built into our workflow. No client of ours misses a deadline.

Outsource your monthly SIA reporting →