What Is EDS and How to Use It — A Guide for New Business Owners 2026
Almost every tax return, declaration and payment notice in Latvia goes through one system — VID's EDS (Electronic Declaration System). There's no paper alternative for businesses. If you can't access EDS, you effectively can't meet Latvia's tax law requirements. In 2026 the rules got even stricter: VID switched off outdated login methods and kept only secure electronic identification tools. This guide is for anyone facing EDS for the first time — new SIA owners — and walks through everything from logging in to filing your first return.
Key takeaways
Since January 1, 2026, EDS login is only possible with secure e-identification: Smart-ID, an eID card, eParaksts, or authentication through certain internet banks — all four are full, permanent methods.
The simplest option for most people is Smart-ID: activates in about 10 minutes through your banking app.
Two different deadlines are worth keeping separate: the filing deadline for a return (the 17th or 20th, depending on the tax) and the payment deadline (the 23rd, for all taxes together).
Grant your accountant only the authorizations for company filings — never full access, which would expose your personal tax data.
What EDS is and why it's mandatory
EDS, the Electronic Declaration System, is an online platform run by the State Revenue Service (VID) that lets individuals and legal entities file tax and informational returns electronically. It's the only official way to file tax returns — companies can no longer file anything on paper, except in a few specific cases. The system is available at eds.vid.gov.lv.
EDS acts as the central hub between a business and VID. It's used to file:
Tax returns (VAT, corporate income tax, personal income tax)
Informational returns (employer reports)
Annual reports
Powers of attorney and applications
Without EDS access, a company can't meet even its simplest tax obligations — it can't file a VAT return, report employee salaries, or pay taxes.
The big change in 2026: secure identification only
Since January 1, 2026, it's no longer possible to log into VID's EDS with a username and password — that login method has been switched off entirely for most users. The decision is based on Cabinet Regulations on security policy requirements for state information systems, which require that high-security systems use only qualified authentication tools.
This change caught a number of users off guard at the start of 2026 — especially those who used EDS rarely (for example, only once a year to file their annual income return) and found they could no longer log in with their familiar password.
Four authentication methods in 2026
Since January 1, 2026, EDS offers four full authentication methods — all of them permanent, not just temporary workarounds:
Smart-ID — the fastest and most popular choice. Smart-ID works through your smartphone, needs no extra hardware, and is free. Activation takes about 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, choose "Smart-ID," enter your personal identity number, and confirm on your phone. This method suits individuals and small business owners — it covers most everyday needs.
eID card — secure, but requires hardware. Latvia's electronic ID card with a built-in chip. You'll need a USB card reader (roughly €15–30, available at Dateks, 1a.lv, and other stores) and eID software installed on your computer (available at eid.lv). This method is reliable but less convenient — you need the physical card and reader every time. If you travel often or work from different computers, Smart-ID is more practical.
eParaksts — for businesses with legal needs. Available in several forms: a smart card, a mobile app (eParaksts Mobile), and a built-in chip on newer ID cards. eParaksts Mobile is the most convenient option: download the app, register at eparaksts.lv, and verify your identity at a service point. Full activation takes a few business days. This method is needed by SIA board members who must sign annual reports, shareholder resolutions, and other legally binding documents electronically.
Authentication through certain internet banks. Select Latvian banks (such as Swedbank, SEB, Citadele, and Luminor) offer authentication that VID recognizes as a full, permanent EDS login method — not just a temporary workaround. If you already use online banking at one of these banks, it can be the most convenient option, with no extra app to install.
Exception for foreign nationals and EMDAS users
Foreign nationals who have no legal tie to Latvia and can't obtain a foreigner's eID card, as well as EMDAS (Electronic Customs Data Processing System) users filing customs declarations, will still be allowed to access EDS with a VID-issued username and password even after January 1, 2026.
The EDS interface and main sections
After logging into eds.vid.gov.lv, you land on the main dashboard. The interface is only available in Latvian. The main sections are:
Documents — creating and filing returns, reports, and applications. This is the main work area for most users.
Messages — correspondence with VID, verification requests, notices about errors, fines, and deadlines. VID's official requests also land here.
Payments — payment orders and your tax account balance. This shows your entire tax history — payments made, accrued debts, and late payment interest.
Registers — your registered data: employee list, VAT payer number, economic activity codes (NACE).
How to file a return — step by step
Let's say you need to file an employer report. Here's the typical sequence:
Log into EDS with Smart-ID, eID, eParaksts, or internet banking.
In the left-hand menu, choose Documents.
Select the relevant form type, e.g., "Employer report."
The system opens the form, and some fields (e.g., company details, employee list) may already be filled in automatically — check them for accuracy.
Fill in the mandatory fields — salary amounts, VSAOI, personal income tax.
Before submission, the system runs automatic validation. Obvious errors (a negative employee count, mismatched amounts) are caught immediately. But subtler inaccuracies — the wrong VSAOI rate for a particular employee type — can pass validation and only surface later in a VID audit.
Once all fields are filled in, click Submit.
The system assigns a unique submission number — save it.
After submission, the return enters VID's system. If you spot an error later, in most cases you can file a correction — an amended return. But remember: EDS only allows the annual report to be filed once, so check it especially carefully.
Key returns and their deadlines
The range of documents filed through EDS is broad, but for a new SIA owner, the most important ones are:
Return | Filing deadline | Notes |
|---|---|---|
Employer report (VSAOI/personal income tax) | By the 17th | Monthly |
VAT return | By the 20th | Monthly or quarterly |
Corporate income tax (CIT) return | By the 20th | Only in months with a CIT liability |
Annual income return | March 1 – June 1 | For individuals |
Annual report (micro and small companies) | By May 31 | 5 months after the fiscal year ends; can only be filed once |
Annual report (medium and large companies) | By July 31 | 7 months after the fiscal year ends; can only be filed once |
⚠️ The filing deadline for a return (in the table above) is different from the payment deadline: the actual payment of all taxes (VSAOI, personal income tax, VAT, CIT) through the unified tax account is due by the 23rd, regardless of the specific tax. These two dates are often confused.
Important: EDS requires a return to be filed by 23:59 Latvian time on the stated date. After that point, the system automatically registers a delay.
Session timeouts and saving your data
EDS has a session timeout — if you're inactive for a certain time (usually 15–20 minutes), the system automatically logs you out, and unsubmitted data is lost. So when filling out longer returns, save a draft regularly — EDS offers this option for most forms.
How to grant your accountant access to EDS
One of the first things a new SIA owner does after registration is authorize an accountant to work in EDS. Here's how to do it correctly:
Log into EDS with your identification method.
Go to Profile → Authorizations → Add authorized person.
Enter the accountant's personal identity number.
Select the specific forms and functions you're granting access to.
Important: don't grant full access — that would let the accountant see your personal tax data unrelated to the company too. The right approach: authorize only the company-specific returns (Employer report, VAT return, CIT return, Annual report), and keep personal documents (your annual income return) to yourself.
The authorization should specify "read" and "write" rights for the relevant forms. It can be revoked at any time, and it doesn't give the accountant the ability to make payments — only to view and file documents.
An authorization for an accountant can also be submitted in person at any VID client service center or at a State and Local Government One-Stop Agency (VPVKAC) anywhere in Latvia.
What VID notifications in EDS mean
From time to time, notices sent by VID appear in the Messages section of EDS. For new business owners these can be alarming, but most are routine. Here are the most common types:
A reminder about an upcoming filing deadline — an automatic notice when a regular return's deadline is approaching. Usually nothing to worry about — just file the return on time.
A request to clarify data — VID has found a discrepancy (for example, between your VAT return and your trading partners' data). Take this seriously and respond within the stated deadline (usually 15–30 days).
A notice of a fine — an official notice of a fine imposed (for example, for a late return). It states the amount, the reason, and the payment deadline.
A notice of an overpayment or debt — information about the state of your tax account. An overpayment can be applied to future payments. A debt should be covered as soon as possible to stop late payment interest from accruing (0.05% a day).
The most important rule: never ignore VID notices. Even if a notice seems confusing, contact VID (info line 67120000) or consult your accountant. An ignored request can turn into a fine, and an ignored fine into forced collection.
Frequently asked questions
What happens if I don't have any of the four authentication methods?
If you don't have Smart-ID, an eID card, eParaksts, or a suitable internet bank, you'll need to get one — EDS access isn't possible without it. We recommend Smart-ID: it can be activated in about 10 minutes through your banking app if you have an account at one of the Latvian banks.
Is EDS available on mobile?
The EDS website is responsive and works on mobile phones, but some features (especially document uploads) can be awkward on a small screen. For full functionality, a computer is recommended.
Can I correct a return I've already filed?
In most cases, yes — you can file an amended return that replaces the previous one. The exception is the annual report, which EDS only allows you to file once. If you find an error after filing the annual report, you need to contact VID individually.
Why is the EDS interface only in Latvian?
EDS is a Latvian state information system, built to comply with the requirements of the State Language Law. That means the interface and most forms are Latvian-only. Only limited information is available in English — mainly on VID's official website. When working with EDS, it's worth using an accountant familiar with the system in Latvian, or preparing to learn the basic terms yourself.
How long does EDS keep filed documents?
EDS keeps the full history of everything you've filed. You can open and review previously filed returns, payment history, and correspondence with VID at any time.
Why are the filing deadline and the payment deadline different dates?
Each tax has its own filing date (VAT and CIT — the 20th, the employer report — the 17th), but the actual tax payment goes through the unified tax account by the 23rd regardless of the tax type. This simplifies administration for VID, but it's worth marking these two dates separately as a business owner.
Related reading: how to register a SIA in Latvia and VAT registration.
Legal sources and references
VID — From 2026, EDS login only with secure electronic identification
BilancePLZ — Micro and small companies can file annual reports by May 31
EDS is one of the most important tools a new SIA owner needs to get familiar with in the first days after registering their company. Setting up access correctly and understanding how the system works prevents most of the stress that comes with meeting tax obligations. Get in touch with Balansis — we help both with setting up EDS access and with preparing authorizations for your accountant.
Last updated: September 2026. Information based on official VID materials on EDS login procedures, return filing deadlines, and the Annual Reports Law.
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