VAT Declaration Deadlines: Monthly and Quarterly Filing

The 20th of each month is a date that every PVN-registered business in Latvia should have circled, highlighted, and set to alarm. That is the filing and payment deadline for your PVN declaration — and VID does not grant extensions for forgetting.

Monthly vs. Quarterly: Which Applies to You

Monthly filing is the default for businesses with annual taxable turnover exceeding EUR 50,000. Your declaration for January is due by February 20. For February — by March 20. And so on, twelve times a year.

Quarterly filing is available to businesses whose taxable turnover in the previous year was below EUR 50,000. The periods and deadlines:

| Quarter | Period | Filing deadline | |---------|--------|----------------| | Q1 | January – March | April 20 | | Q2 | April – June | July 20 | | Q3 | July – September | October 20 | | Q4 | October – December | January 20 |

If the 20th falls on a weekend or public holiday, the deadline shifts to the next business day. But building your process around "the 20th, no exceptions" is safer than relying on occasional extensions.

Quarterly filing reduces the administrative burden — four declarations instead of twelve. But it also means waiting longer to recover input PVN on purchases. A company that spent EUR 30,000 on equipment in January and files quarterly will not recover the EUR 6,300 in input PVN until after April 20, when VID processes the Q1 declaration. Monthly filers would recover it by February 20 (plus VID processing time of up to 30 days).

What Happens When You Miss the Deadline

Late filing triggers automatic penalties. The standard late-payment interest is 0.05% per day on the unpaid PVN amount — which translates to roughly 18% annualized. For a company owing EUR 5,000 in PVN for a given period, a 30-day delay costs approximately EUR 75 in interest alone. Not catastrophic, but not free.

Repeated late filing raises your risk profile with VID. Businesses flagged as consistently late receive more scrutiny during audits and may face restrictions on PVN refund processing times — 60 or 90 days instead of the standard 30.

The payment deadline coincides with the filing deadline. You cannot file on time and pay late without consequence — the interest accrues from the 21st regardless.

A Note on OSS Deadlines

If you are registered for the One-Stop Shop (OSS) for EU B2C e-commerce sales, the OSS declaration deadline is different: the last day of the month following the quarter (April 30, July 31, October 31, January 31). Do not confuse OSS deadlines with regular PVN deadlines — they are separate filings with separate calendars.

For step-by-step filing instructions, see our PVN declaration guide.

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Never Miss the 20th Again

PVN declarations due by the 20th of every month, no exceptions, no grace period. If meeting this deadline is a recurring stress point in your business, outsourcing the entire process to a team that files hundreds of declarations monthly eliminates the risk entirely.

Hand off your PVN deadlines →