Latvian EC Sales Lists (ESL)
Latvian VAT registered resident and non-resident businesses selling goods or services to other VAT registered companies in Europe may be required to submit an EC Sales List (ESL). These may also be known as recapitulative statements. The ESL should be submitted as attachment “PVN2” with the monthly VAT return and contains information relating to the total amount of goods or services supplied to customers in other Member States. This is in addition Latvian Intrastat.
When do Latvian EU Sales List reports have to be completed?
If a Latvian VAT registered business completes an intra-community supply, a sale to another EU VAT registered business of goods or services across the Latvian border, then this may have to be reported in the ESL. There is no reporting threshold.
When should Latvian ESL’s be filed?
The ESL must be submitted monthly and is due by the 20th day following the reporting period.
Latvian ECL filings are made electronically as an attachment to the VAT return using form PVN2. There may be penalties for late or incorrect Latvian ESL filings.
National Recapitulative Statement
Latvia requires a recapitulative statement to be submitted with the monthly or quarterly VAT return. Form PVN1 should be completed detailing supply or receipt of goods over a value of EUR1,430 to entities located in Latvia.
Need help with your Latvian VAT compliance?
Researching Latvian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.
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