Every tax return, every declaration, every payment notification in Latvia passes through a single system — the SRS EDS (Electronic Declaration System). There is no paper alternative for businesses. If you cannot access EDS, you are effectively unable to meet Latvia's tax obligations. In 2026, the situation became even stricter: the SRS shut down outdated login methods and left only secure electronic identification tools. This guide is for those encountering EDS for the first time — new SIA owners — and explains everything from logging in to filing your first declaration.
What Is EDS and Why Is It Mandatory?
EDS, or the Electronic Declaration System, is an online platform maintained by the State Revenue Service (SRS, or VID in Latvian) that allows individuals and legal entities to submit tax declarations and information reports electronically. It is the only official way to file tax returns — businesses can no longer submit anything in paper format, except for a few specific cases. The system is available at eds.vid.gov.lv.
EDS serves as the central hub between a business and the tax authority. Through it you submit:
Tax declarations (VAT, CIT, personal income tax)
Information declarations (employer reports)
Annual financial statements
Authorisations and applications
Without EDS access, a company cannot meet even the most basic tax obligations — it cannot file a VAT return, report employee wages, or pay taxes.
The Big 2026 Change: Secure Identification Tools Only
From 1 January 2026, it is no longer possible to log in to the SRS EDS with a username and password — this authentication method has been completely disabled. The decision is based on Cabinet of Ministers regulations on state information system security policies, which require that enhanced-security systems use only qualified authentication tools.
These changes caught a significant portion of users by surprise at the start of 2026 — especially those who used EDS infrequently (for example, only once a year to file an annual income tax return) and discovered they could no longer log in. According to survey data, 47.5% of businesses acknowledged that these changes significantly affect their daily operations.
Three Authentication Methods in 2026
Smart-ID — the fastest and most popular choice. Smart-ID works via smartphone, requires no additional hardware, and is free of charge. Activation takes approximately 10 minutes: download the Smart-ID app, open your Latvian bank's mobile app (Swedbank, SEB, Citadele, or Luminor), and follow the activation steps. Then go to eds.vid.gov.lv, select "Smart-ID", enter your personal identification number, and confirm on your phone. This method is suitable for individuals and small business owners — it covers approximately 95% of everyday needs.
eID card — secure but hardware-intensive. The Latvian electronic identification card with an embedded chip. You will need a USB card reader (€15–30, available at Dateks, 1a.lv, and other stores) and eID software installed on your computer (available from eid.lv). The method is reliable but less convenient — you need the physical card and reader every time. If you travel frequently or work from multiple computers, Smart-ID is more practical.
eParaksts — for businesses with legal needs. Available in several forms: smart card, mobile app (eParaksts Mobile), and an embedded chip in newer ID cards. eParaksts Mobile is the most convenient option: download the app, register at eparaksts.lv, and verify your identity at a customer service point. Full activation takes 1–2 business days. This method is necessary for SIA board members who need to sign annual reports, shareholder resolutions, and other legally binding documents electronically.
Internet banking authentication — certain internet banks (Swedbank, SEB, Citadele, Luminor) are still accepted as an authentication method, but only during a transition period until 31 December 2026. From 2027, this method is also likely to be restricted.
Exception for Foreign Nationals
Foreign nationals who have no legal connection with Latvia and are unable to obtain a foreigner's eID card, as well as users of the EMDAS (Electronic Customs Data Processing System) for submitting customs declarations, will still be permitted to access EDS with the username and password issued by the SRS even after 1 January 2026.
The EDS Interface and Main Sections
After logging in at eds.vid.gov.lv, you arrive at the main dashboard. The interface is available only in Latvian. The main sections are:
Documents — creating and submitting declarations, reports, and applications. This is the primary work area for most users.
Messages — correspondence with the SRS, verification requests, notifications about errors, penalties, and deadlines. Official SRS inquiries also arrive here.
Payments — payment orders and tax account balance. Your entire tax history is visible here — payments made, debts accumulated, and late payment interest.
Registers — registered data: employee list, VAT payer number, economic activity codes (NACE).
How to File a Declaration — Step by Step
Let's say you need to file an employer report. Here is the typical sequence:
Log in to EDS using Smart-ID, eID, or eParaksts.
From the left-hand menu, select Documents.
Choose the appropriate form type, such as "Employer Report".
The system will open a form where some fields (e.g. company details, employee list) may be pre-filled automatically — verify their accuracy.
Complete the mandatory fields — salary amounts, social contributions, income tax.
Before submission, the system performs automatic validation. Obvious errors (negative employee count, mismatched totals) will be caught immediately. However, more subtle inaccuracies — an incorrect social contribution rate for a specific employee type — may pass validation and only be discovered later during an SRS review.
Once all fields are completed, click Submit.
The system will assign a unique submission number — save it.
After submission, the declaration enters the SRS system. If you later notice an error, in most cases you can submit a correction — an amended declaration. However, remember: the annual financial statement can only be filed once via EDS, so check it with particular care.
Key Declarations and Their Deadlines
The range of documents that can be submitted via EDS is broad, but for a new SIA owner, the most important items are:
Declaration | Deadline | Notes |
|---|---|---|
Employer Report (social contributions/PIT) | By the 17th of the month | Monthly |
VAT Return | By the 20th of the month | Monthly or quarterly |
CIT Return | By the 23rd of the month | Only in months where CIT liability arises |
Annual Income Tax Return (GID) | 1 March – 1 June | For individuals |
Annual Financial Statement | By 31 May (micro and small) | Can only be filed once; no corrections possible via EDS |
Important: EDS requires declarations to be submitted by 23:59 Latvian time on the deadline date. After this point, the system automatically records the delay.
Session Timeouts and Saving Data
EDS has a session timeout — if you remain inactive for a certain period (typically 15–20 minutes), the system automatically logs you out and any unsaved data is lost. Therefore, when completing longer declarations, regularly save a draft — EDS offers this option for most forms.
How to Grant Your Accountant Access to EDS
One of the first actions a new SIA owner takes after registration is authorising an accountant to work with EDS. Here's how to do it correctly:
Log in to EDS using your identification tool.
Go to Profile → Authorisations → Add Authorised Person.
Enter the accountant's personal identification number.
Select the specific forms and functions for which you are granting access.
Important: do not grant full access — then the accountant will also see your personal tax data that is unrelated to the business. The right approach: authorise only company-specific reports (Employer Report, VAT Return, CIT Return, Annual Statement), while keeping personal documents (Annual Income Tax Return) under your own control.
The authorisation must grant "read" and "write" rights for the relevant forms. An authorisation can be revoked at any time, and it does not give the accountant access to payment functions — only to document viewing and submission.
An authorisation for an accountant can also be submitted in person at any SRS customer service centre or at a Unified State and Local Government Customer Service Centre (VPVKAC) anywhere in Latvia.
What SRS Notifications in EDS Mean
From time to time, notifications from the SRS appear in the Messages section of EDS. These can cause alarm for new entrepreneurs, but most are routine communications. Here are the most common types:
Reminder about a declaration deadline — an automatic notification when an upcoming return deadline is approaching. Usually no cause for alarm — simply file the return on time.
Request to clarify data — the SRS has identified a discrepancy (for example, between your VAT return and counterparty data). Such a request must be taken seriously and a response provided within the specified deadline (usually 15–30 days).
Notification of a penalty — an official notice of a penalty imposed (for example, for a late return). Contains the penalty amount, justification, and payment deadline.
Notification of overpayment or debt — information about the status of your tax account. If you see an overpayment, it can be directed towards covering future payments. If you see a debt, it should be settled as soon as possible to stop late payment interest from accruing (0.05% per day).
The most important rule: never ignore SRS notifications. Even if a notification seems incomprehensible, contact the SRS (phone +371 67120000) or consult your accountant. An ignored request can escalate into a penalty, and an ignored penalty can escalate into enforced collection.
Frequently Asked Questions
What if I don't have any of the three authentication methods?
If you do not have Smart-ID, an eID card, or eParaksts, you need to obtain one. Until 31 December 2026, a transition period remains in place during which you can use certain internet banking authentication. However, from 2027, this option is also likely to be restricted. We recommend Smart-ID — it can be activated in 10 minutes through a banking app if you hold an account with a Latvian bank.
Is EDS available in a mobile version?
The EDS website is responsive and also works on mobile phones, but certain functions (especially document uploads) may be inconvenient on a small screen. A computer is recommended for full use.
Can I correct a declaration that has already been filed?
In most cases, yes — you can file an amended declaration that replaces the previous one. The exception is the annual financial statement, which EDS only allows to be filed once. If you discover an error after filing the annual report, you must contact the SRS individually.
Why is the EDS interface only in Latvian?
EDS is a Latvian state information system developed in accordance with the requirements of the Official Language Law. This means the interface and most forms are available only in Latvian. Limited information is available in English — primarily on the SRS official website. When working with EDS, it is advisable to use an accountant who is familiar with the system in Latvian, or be prepared to learn the basic terminology in Latvian.
How long does EDS retain filed documents?
EDS retains the history of all your filed documents. You can open and view previously submitted declarations, payment history, and correspondence with the SRS at any time.
EDS is one of the most important tools a new SIA owner needs to become familiar with in the very first days after company registration. Properly configured access and an understanding of how the system works prevent the vast majority of stressful situations related to meeting tax obligations. Our team helps new entrepreneurs with both setting up EDS access and granting authorisations to accountants.
Last updated: April 2026. Information is based on official SRS materials, the EDS user manual, and the GramatvedisRiga.lv market overview.
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