Sagatavot gada pārskatu Valsts ieņēmumu dienestam

Kad izmantot

The financial year has ended and the company must produce its annual report (gada pārskats) and file it. Not for the monthly books — use money.month-close. Not for VAT — use money.vat-return-lv. The shareholders' meeting that approves the report is run by company.annual-shareholders-meeting; this playbook prepares what that meeting approves. Note the split: the report is filed with the Register of Enterprises, the income tax return with the SRS — both are covered here.

Pirms sāc

• money.month-close has been run for December (or the final month of the fiscal year).
• The board composition is current — the signer must still be on the board at signing.
• Decided: full or simplified report; audit needed or not; who signs (all board members or one, per the articles — ⚠ jāpārbauda signature rule in the company's articles, ur.gov.lv).

Ko izpilde pieprasa3

Ceļš10 soļi

1. S1

   Close the ledgeraģents

   Post year-end entries: depreciation, accruals, prepaid expenses, inventory count results, FX revaluation.

   Izdarīts, kad the trial balance is closed and the agent has written down every adjusting entry made.

2. S2

   Reconcile against third partiesaģents

   Match bank balances to bank statements, customer/supplier balances to their confirmations or bc mail search for missing invoices, loan balances to the bank's year-end letter.

   Izdarīts, kad every balance sheet line has a reconciliation note or a named exception.

3. S3

   Draft the financial statementsaģents

   Balance sheet, profit and loss, notes, and the management report where required. Pull comparatives from last year's report.

   Izdarīts, kad a complete draft PDF exists, with comparatives that match last year's filed report.

4. S4

   Check the draft against last yearaģents

   Compare every line to the prior report; explain any movement beyond a set threshold in the notes.

   Izdarīts, kad a one-page variance memo exists, attached to the draft.

   ⛔ A big unexplained swing is not a formatting issue — it is usually a misposted entry from S1.

5. S5

   Prepare the tax return draftaģents

   Fill the annual income tax return in EDS from the closed ledger; note any difference between tax and book figures.

   Izdarīts, kad the draft return exists and its profit figure ties to the statements or the difference is documented.

6. S6

   Approve the draftīpašnieksvajag apstiprinājumu · īpašnieks

   Apstiprinājums · S6 · īpašnieks — izpilde apstājas, līdz nosaukts cilvēks ieraksta lēmumu

   Walk the owner through the variance memo and the draft.

   Izdarīts, kad the owner has approved the figures in writing (e-mail or decision record).

7. S7

   Support the shareholders' approvalaģents

   Hand the approved draft to company.annual-shareholders-meeting; the meeting approves the report and elects/confirms the signer. Record the decision.

   Izdarīts, kad a signed shareholders' decision approving the report exists.

   ⛔ Filing before approval is an invalid filing.

8. S8

   Signīpašnieksvajag apstiprinājumu · īpašnieksneatgriezenisks

   Apstiprinājums · S8 · īpašnieks — izpilde apstājas, līdz nosaukts cilvēks ieraksta lēmumu

   Neatgriezenisks solis · S8 — aģents to nekad nenoslēdz viens

   Sign the report and the return with e-paraksts per documents.sign-with-eparaksts.

   Izdarīts, kad the signature is valid on both documents and the signer was on the board at that moment.

9. S9

   Fileaģents

   Submit the annual report to the Register of Enterprises (ur.gov.lv) and the tax return to the SRS via EDS. Pay any state fee the portal shows.

   Izdarīts, kad both confirmations (UR receipt, EDS submission) are saved.

   ⛔ Deadlines: approval and filing windows are set by the Komerclikums — ⚠ jāpārbauda the current deadline for this company's year end on likumi.lv and ur.gov.lv before scheduling.

10. S10

    Record and hand backaģents

    Archive the signed report, decisions and confirmations per documents.archive-retention; add next year's task with bc tasks add; send the owner a three-line summary: filed on, where, confirmation ids.

    Izdarīts, kad the signed report, decisions and confirmations are archived per documents.archive-retention, next year's task exists, and the owner has the three-line summary.

Pārbaudes — kā zinām, ka izdevās

• UR portal shows the report as received and accepted, not merely uploaded.
• Every figure in the filed PDF matches the draft the owner approved in S6 (read the filed copy back, not the local one).
• The tax return's profit figure ties to the statements, or the difference is documented in the notes.
• Archive contains: signed report, shareholders' decision, both confirmations.

Ja noiet greizi

Ko atstāj katrs solis

1. S1the trial balance is closed and the agent has written down every adjusting entry made.
2. S2every balance sheet line has a reconciliation note or a named exception.
3. S3a complete draft PDF exists, with comparatives that match last year's filed report.
4. S4a one-page variance memo exists, attached to the draft.
5. S5the draft return exists and its profit figure ties to the statements or the difference is documented.
6. S6the owner has approved the figures in writing (e-mail or decision record).
7. S7a signed shareholders' decision approving the report exists.
8. S8the signature is valid on both documents and the signer was on the board at that moment.
9. S9both confirmations (UR receipt, EDS submission) are saved.
10. S10the signed report, decisions and confirmations are archived per documents.archive-retention, next year's task exists, and the owner has the three-line summary.

Ko saglabāt

Adjusting-entry list from S1 · reconciliation notes · variance memo · owner's approval in S6 · shareholders' decision · signed report and return · UR and EDS confirmations with timestamps · signer's board status at signing.

Kā šī procedūra uzlabojas

After each run ask: how many days from year end to filing, and which step waited? Did S2 catch every mismatch, or did any surface at S4/S5? Was the deadline verified from likumi.lv or assumed from memory? A new version changes the step that caused the wait or the miss, and says so in its change note.