EDS (VID Electronic Declaration System)
In Latvian: EDS (VID Elektroniskās deklarēšanas sistēma)
EDS (the State Revenue Service Electronic Declaration System) is the online system of the Latvian tax authority VID, where taxpayers file tax returns, information returns and applications and receive VID decisions and other documents.
The Law on Taxes and Fees requires returns filed electronically to go through EDS, and businesses generally have to file applications to VID there too. A document VID places in an EDS user's account counts as notified on the second working day after it is placed, so deadlines start to run even if nobody opens it.
EDS is also one of the routes for submitting e-invoices to VID, through its application interface or by uploading a file. If an e-invoice went to the client by another channel, such as email, it has to be submitted this way within five working days of sending.
Example
SIA "Ozols" emails a EUR 484 e-invoice to a municipal institution, as the parties agreed. Within five working days it uploads the same XML file to EDS, because invoice data for budget institutions has had to reach VID since 2026.
Legal basis
- Law on Taxes and Fees, Section 15 likumi.lv
- Law on Taxes and Fees, Sections 7.2 and 7.3 likumi.lv
- Cabinet Regulation No. 749, Paragraphs 10 and 13 likumi.lv
This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.