VAT return (PVN deklarācija)

The VAT return (PVN deklarācija) is the report a registered VAT payer files for each tax period, a month or a quarter, in the VID Electronic Declaration System (EDS). It shows the output VAT, the input VAT and the amount payable or overpaid for the period.

The return and its annexes are due within 20 days after the end of the tax period, even if there were no transactions. The VAT is paid within 23 days after the end of the period. When the filing deadline falls on a weekend or public holiday, it moves to the next working day.

The return has annexes. The PVN 1 report itemises transactions with VAT payers, usually each document of EUR 150 or more before VAT. The PVN 2 report lists supplies and services to VAT payers in other EU countries, and PVN 3 corrects a PVN 2 already filed. The annual return (PVN 4) is due by 1 May of the following year in cases such as when input VAT was adjusted or the ratio of taxable to exempt supplies changed.

Not filing a return does not cancel the obligation to pay the tax, and late payment attracts late payment interest under the law On Taxes and Fees. An error in a return already filed is corrected by filing an amended return in EDS.