VID (State Revenue Service)
In Latvian: VID (Valsts ieņēmumu dienests)
VID (Valsts ieņēmumu dienests, the State Revenue Service) is the Latvian tax and customs administration. It keeps the taxpayer registers, receives returns, checks that taxes are paid and collects overdue payments.
VID administers most state taxes: IIN, UIN, VAT, VSAOI, microenterprise tax and excise duty, all paid into the unified tax account. Real estate tax is administered by municipalities.
Businesses and individuals file returns and reports with VID mainly through the Electronic Declaration System (EDS). VID keeps the VAT payer register and registers self-employed people, while companies are registered by the Enterprise Register. VID also publishes tax debts above EUR 150 and taxpayer ratings.
Example
A newly self-employed person registers with VID as a performer of economic activity. Each quarter they file a VSAOI report in the EDS and once a year the annual income tax return, and they pay taxes into the unified tax account.
Legal basis
- Law on Taxes and Fees, Section 1 likumi.lv
- Law on Taxes and Fees, Section 18 likumi.lv
- VID official website vid.gov.lv
This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.