Intrastat in Latvia 2026 – Thresholds, Deadlines and Compliance Guide

For entrepreneurs operating in the e-commerce sector and conducting intra-EU trade involving Latvia, knowledge of and compliance with Intrastat declaration requirements are essential. Thresholds are reviewed annually, and 2026 brings updated figures that businesses must factor into their reporting obligations. What Is Intrastat? Intrastat declarations are a key element of statistical reporting within the European Union, covering the movement of goods between member states. The system allows authorities to track and analyse intra-EU trade flows. In Latvia, the responsibility for collecting Intrastat data lies with the Central Statistical Bureau of Latvia (Centrālā statistikas pārvalde). All VAT-registered businesses in Latvia whose intra-EU trade exceeds the applicable thresholds are required to submit monthly declarations. Intrastat Thresholds in Latvia for 2026 For the 2026 reference year, Latvia’s Intrastat thresholds are as follows: Arrivals (intra-EU acquisitions): €380,000 (increased from €350,000 in 2025) Dispatches (intra-EU supplies): €220,000 (increased from €200,000 in 2025) These thresholds are calculated separately for arrivals and dispatches. The obligation to file arises when cumulative trade in the current calendar year exceeds the applicable threshold, or when the threshold was exceeded in the previous year (2025). Once triggered, filing must begin from the month in which the threshold was crossed, and must continue until the end of the calendar year — even if trade subsequently falls below the threshold. How to Submit Intrastat Declarations Entrepreneurs have two submission options: Electronically — via the e-Pārskats platform (https://e.csb.gov.lv), for which appropriate access credentials are required. This is the recommended and most efficient method. Paper form — available for businesses without the means to submit electronically, though electronic submission is strongly preferred by the Central Statistical Bureau. Filing Deadline Intrastat declarations must be submitted monthly, by the 10th day of the month following the reporting period. If the deadline falls on a weekend or public holiday, it is extended to the next working day. Corrective Declarations If errors are identified in previously submitted data, a corrective declaration can be filed. This can be done either: By sending a written correction to the Central Statistical Bureau, clearly identifying the reporting period, the business details, and the specific data to be amended By resubmitting a corrected declaration electronically or in paper form Accuracy is important — corrections should be submitted promptly to ensure the statistical data held by the Bureau remains complete and reliable. Zero Declarations Businesses that are required to submit monthly Intrastat declarations must also submit zero declarations for any months in which no intra-EU arrivals or dispatches took place. The filing obligation continues until the end of the reference year regardless of trading activity in any given month. Penalties for Non-Compliance Failure to submit Intrastat declarations — or submitting incorrect data — can result in administrative sanctions. In Latvia, a warning or a financial penalty of up to €700 may be imposed for failure to submit statistical data or for inaccurate reporting. The severity of the penalty may reflect the nature and extent of the non-compliance. VAT Rates in Latvia (2026) Latvia applies four VAT rates. The standard rate is 21%, applicable to most goods and services. The reduced rates are: 12% — medicines and medical products, hotel services, district heating, newspapers and magazines, baby food, and — from 1 January 2026 — fresh fruits, berries, and vegetables typical to Latvia (rate made permanent). From 1 July 2026 to 30 June 2027, a temporary 12% rate also applies to bread, fresh milk, fresh poultry, and eggs. 5% — books and press publications, subject from 1 January 2026 to new language restrictions (applies to publications in Latvian and official EU, EEA, and OECD languages; other languages taxed at 21%) 0% — intra-Community and international transport services Summary Staying compliant with Latvia’s Intrastat requirements means monitoring both the annual threshold updates and the monthly filing deadlines. For 2026, the key figures are €380,000 for arrivals and €220,000 for dispatches. Businesses that exceeded these thresholds in 2025 are already obligated to file from January 2026. Those crossing the threshold during the current year must begin filing from the month in which the limit is breached. If you need support with Intrastat declarations or VAT compliance in Latvia, our team is ready to assist: Contact us — amavat.