Latvia: Amendments to expand use of payment service providers data in tax administration approved by Parliament

Amendments to the law on taxes and fees to refine definitions and administrative responsibilities

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July 10, 2025

The Latvian Parliament in 2025 adopted amendments to the law on taxes and fees to refine definitions and administrative responsibilities. The proposal would:

  • Amend various sections of the law on taxes and duties by updating references to NACE Rev. 2.1
  • Expand electronic communication via the State Revenue Service's system
  • Allow taxpayers to opt out of using certain electronic addresses and authorize others to manage accounts
  • Mandate quarterly publication of tax data in open data format

Information related to cross-border payments would enhance tax administration functions.


For more information, contact a KPMG tax professional in Latvia:

Jevgenija Ivusina | jivusina@kpmg.com

Steve Austwick | saustwick@kpmg.com

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