A person who has worked and paid personal income tax in the Republic of Latvia may receive an overpayment of the personal income tax for his or her or her or her expenses.

The eligible costs cannot be applied to the population who, in the year concerned:

● have not paid a population income tax,

● were only micro-enterprise employees, patent payers or seasonal farm workers,

● paid personal income tax only on capital income, including capital gains,

● paid the population income tax at the reduced rate.

Eligible expenses for the persons mentioned above may be applied to their spouses, children, grandchildren and other persons entitled to tax incentives for those family members by submitting the annual income statement together with the supporting documents.

The annual income statement may include the following eligible expenditure:

● on education,

● on children's rallies (beginning in 2016),

● on medicated services,

● health and life insurance (through fundraising),

● donations, donations, gifts provided for and made by law,

● on contributions made to private pension funds and payments of insurance premiums

The State Revenue Service (SRS) must submit the Annual Income Statement to which

a supporting document must be attached, such as a receipt, a check, a payment order, an account statement, etc.

When you add an online bank printout on the payment made, it must be certified by a personal signature, a signature transcript and a comment that the printout corresponds to the payment made.

● It is most convenient to submit an annual income statement to the SRS Electronic Declaration System.

It is possible to connect to the SRS EDS to use one of the authentication options offered by the www.latvija.lv (e-banking, e-identification card (eID) or a secure electronic signature (eParaksts) or with the user name and password given by the SRS.

When submitting the annual income statement, the documents supporting the payment of the SRS shall be attached in a scanned form.

On the other hand, payment documents should not be scanned, checks will never be missed or faded if the “Eligible Expenses” mobile application is used. It shall ensure the gradual accumulation of supporting documents, such as photographs of checks and their description, during the calendar year, so that, when completing the Annual Income Statement to the SRS, these supporting documents can be easily added to the declaration.

It is also possible to submit an annual income statement in paper form in any form

at the SRS customer service site or at the National and Local Government Unified Customer Service Centre.

After submitting the annual income statement, if it does not identify any shortcomings, the overpayment of the personal income tax will be transferred to your account within 3 months.

● EDS should choose the “Prepare a new document” or “Documents” option. Then you should choose whether you will submit an annual income statement to “From Form” or “From File.”

● if you submit the declaration “From the form”, select “Income Tax Documents” and then “Annual Income Statement”. Then choose the period for which you have paid personal income tax and for which you want to recover some of the money for eligible expenses.

● When completing the declaration, the data available to the SRS will be automatically readed, making it easier to complete the declaration and reducing the possibility of errors, thereby ensuring a faster refund of the tax.

●! The declaration must include the bank account to which the repayment will be made.

● on the “Annual income statement” menu, you can see the statements submitted or not submitted in advance electronically for the three current years.

● if the declaration is not completed at the same time, it is not complete and you will continue to do so later, the document may be saved by pressing “Save” without checking.

● when the declaration is fully completed, it must be noted whether the document is first-time (provided for the first time) or clarification (correction to the previously submitted declaration), after which press the “Check and Save” button to see if all the required fields have been filled in and there is no error.

● if there are no errors in the declaration after inspection and preservation, the status of the declaration will be “Ready for submission”. (you can see the status of the declaration in the “Status” column).

● if the declaration has been successfully completed without errors, the “Submit” button will be activated next to the “Check and Save” button.

● after the “Submit” button has been pressed, it must be confirmed that the declaration is intended to be submitted to the SRS.

● when the declaration is included in the SRS database, its status will change to “Accepted” and an informative letter will be sent to your communication e-mail address regarding the adoption, rejection or adoption of the document with errors.

● if the system detects any non-essential shortcomings after the verification, an informative warning message that should be addressed will be displayed.

When completing the annual income statement, EDS automatically appears:

● contributions made to private funds,

● contributions made at the 3 rd pension level,

● contributions made to health and life insurance (through fundraising),

● payments made for training in accredited Latvian universities,

● Eligible expenditure on education and medical services carried over from previous years

● income earned during your year and differentiated non-taxable minimum

Personally, upon arrival at one of the SRS customer service sites or one of the National and Local Government's single customer service centres, taking the personal identification documents and the supporting documents regarding the eligible expenses.

At the SRS customer service sites, advisers will help you design an annual income statement.

Eligible expenditure

Annual income declaration

Electronic declaration system

State Revenue Service

Mobile app “Eligible Expenses” - for simpler submission of the Annual Income Statement