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
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