Latvija

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 122 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

11 taxes at rates of 0, 5, 12, 21

domestic, exempt, export, foreign_services_received, intracom_acquisition_goods, intracom_acquisition_services, intracom_goods

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• LV-PVN-DEKLARACIJA — 22 boxes, filed month or quarter

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 20 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

peppol-bis-3 — mandatory from 2028-01-01

Grāmatvedības likuma 11. panta četrpadsmitā daļa — attaisnojuma dokumentu, kuru uzņēmums izsniedz citam Latvijas Republikā reģistrētam uzņēmumam samaksāšanai, noformē kā strukturētu elektronisko rēķinu atbilstoši standartam LVS EN 16931-1:2017. Pārejas noteikumu 8. punkts (05.06.2025. likuma redakcijā) atliek šo pienākumu darījumiem starp uzņēmumiem, kas nav budžeta iestādes, līdz 2028. gada 1. janvārim (sākotnēji plānotā 2026. gada 1. janvāra vietā). Attiecībā uz rēķiniem budžeta iestādēm pienākums jau piemērojams kopš 2025. gada 1. janvāra, ar pārejas periodu līdz 2026. gada 1. janvārim līgumiem, kas noslēgti līdz 2024. gada 31. decembrim (pārejas noteikumu 9. punkts); strukturēto rēķinu datu nodošana Valsts ieņēmumu dienestam sākas 2026. gada 1. janvārī budžeta iestāžu darījumiem un 2028. gada 1. janvārī pārējiem uzņēmumiem (pārejas noteikumu 10. punkts). Likums neparedz vienotu tīklu; rēķinu var nosūtīt caur e-adresi vai jebkuru Peppol pieejas punktu. Šis pakas modelis izmanto peppol-bis-3 profilu, jo tas ir standarts LVS EN 16931-1:2017 atbilstošs sintakses profils, ko faktiski izmanto e-adreses un komerciālo Peppol operatoru starpā (sk. docs/international.md par to, ka likums pats neuzspiež konkrētu sintaksi).

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 5090
• receivable 2160

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

• camt.053 — read
• camt.052 no reader yet

Payment filesThe formats the country’s banks accept for an outgoing payment.

pain.001

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• LV-GPL-BS — 15 lines
• LV-GPL-IS — 12 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

12 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-09-25

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.4.0 — published 2026-10-23

lv

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

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