Glossary

Taxpayer rating (VID rating)

In Latvian: Nodokļu maksātāja reitings

Taxes Updated

The taxpayer rating (nodokļu maksātāja reitings) is an overall public assessment by VID of how a company meets its tax obligations. It is informative only, and since 2024 it has been available for every commercial company and other businesses that prepare annual reports.

VID builds the rating from six sets of indicators: registration data, the filing of returns and reports, meeting tax obligations, the results of tax and customs administration measures, a wage assessment and a tax declaration risk assessment.

The company itself can see the individual indicators behind its rating in the VID EDS. For others, the rating helps assess a counterparty before a deal, alongside checking that it has no tax debt above EUR 150.

Example

Before signing a contract with SIA "Liepa", an accountant checks its taxpayer rating in the public VID data and whether it has a tax debt above EUR 150. A low rating is not a penalty in itself, but it is a reason to ask questions.

How Fakts handles it

Fakts keeps VID taxpayer ratings in its nightly open data mirror, alongside the Enterprise Register data.

Legal basis

This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.