Type: Legislation
On 9 January 2020, the parliament adopted (in the first reading) draft amendments to the Law on Taxes and Duties. Under the draft amendments, from 1 January 2021, communication with the tax authorities must generally occur in electronic format. Accordingly, all applications (requests, complaints, suggestions or questions) to the tax authorities regarding tax matters will have to be generally submitted electronically via the Electronic Declaration System (Elektroniskās deklarēšanas sistēma, EDS). Also, tax returns and declarations will have to be filed electronically via the EDS (currently, individuals not carrying on a business activity may file tax returns in paper format).
Effective date: January 1, 2021
