Latvia: Amendments to tax law aimed at reducing administrative burdens

Amendments currently in third reading in Parliament

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September 17, 2025

The Cabinet of Ministers in April 2025 adopted amendments to the “Law On Taxes and Duties” aimed at reducing administrative burdens, which are currently in the third reading in the Parliament (Saeima).

The amendments would introduce changes relating to:

  • Publication of tax debts
  • Exchange of data between the State Revenue Service (SRS) and the Register of Enterprises
  • De minimis support for the fisheries sector
  • New rules for initiating tax debt recovery by the SRS
  • Calculation of late payment interest change from 2026
  • Expansion of SRS powers to monitor and block e-commerce domains
  • Changes to electronic working time tracking at construction sites from 2026

Read a September 2025 report from the KPMG member firm in Latvia

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