Unified tax account (VNK)
In Latvian: Vienotais nodokļu konts (VNK)
The unified tax account (vienotais nodokļu konts, VNK) is a State Treasury account into which a taxpayer pays most taxes and duties administered by VID, such as IIN, UIN, VAT and VSAOI. VID applies the money to the taxpayer's obligations on their due dates, according to the returns filed.
The account takes IIN, UIN, VAT, VSAOI, microenterprise tax, excise duty, the business risk state duty and the other payments listed in the law, together with related late interest and fines. Municipal taxes, such as real estate tax, are not paid into it.
VSAOI has been paid into the unified tax account since 1 January 2021. A common due date is the 23rd of the following month, as for VSAOI on employee salaries.
Example
SIA "Ozols" owes EUR 681.80 in VSAOI for May salaries. By 23 June the company transfers that amount to the unified tax account, and VID applies it to the VSAOI obligation. If other obligations fall due on the same day, one combined payment can cover them.
Legal basis
- Law on Taxes and Fees, Section 23.1 likumi.lv
- Law on Taxes and Fees, Section 1 likumi.lv
- Law on State Social Insurance, Transitional Provision 68 likumi.lv
This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.