Prepare and file the Latvian VAT return

When to use

Every calendar month in which the company is a registered VAT payer in Latvia. Not for the general month-end close — run money.month-close first; this playbook consumes its output. Not for correcting an already filed return — that is a correction in EDS plus money.tax-debt-check if it changed the amount due. If the company is not VAT-registered, there is nothing to file; money.month-close covers everything else.

Before you start

• money.month-close for month M has completed: all sales and purchase documents are in the money module,
• EDS access works with the company's profile; the person approving has rights to sign the return.
• The previous month's return was filed (if not, file the older one first — EDS expects no gap).
• Known open items from last month (corrections, credit notes) are listed.

What a run requires3

The trail8 steps

1. S1

   Collect the month's VAT dataagent

   From the money module, pull for month M: total output VAT per VAT rate, input VAT from purchase invoices, and any fixed-asset purchases. Cross-check the count of VAT invoices issued against the issued-invoice log.

   Done when a one-page summary exists: output VAT, deductible input VAT, VAT payable or refundable.

2. S2

   Reconcile against the bank and the ledgersagent

   Compare the summary against bank receipts and the purchase ledger for M. List every difference over a trivial threshold with its cause (document dated M but paid in M+1 is fine — accrual basis, not cash).

   Done when every difference is either resolved or written down with a reason.

   ⛔ A difference "we'll fix next month" without a written reason becomes a permanent error.

3. S3

   Prepare the draft in EDSagent

   Fill the VAT return for M in VID EDS from the summary. Enter line by line; do not import blindly.

   Done when EDS shows the draft with totals equal to the S1 summary, and the EDS-computed VAT due matches it.

   ⛔ EDS validates some fields but not your arithmetic — totals matching S1 is the check, not EDS's silence.

4. S4

   Pre-file reviewagent

   Read the draft back against the S1 summary line by line; check the period (M, not M±1), the VAT number, and that refunds vs. payments is the right sign. Save the draft, do not submit.

   Done when a read-back note exists: each key line, source, and match/mismatch.

5. S5

   Approve filingownerneeds approval · owner

   Approval · S5 · owner — the run stops until a named person records the decision

   Show the owner the draft totals, the differences list from S2, and the VAT due with the deadlines (return filed within 20 days — by the 20th of the following month; payment within 23 days — by the 23rd; VID's published due dates for the VAT return).

   Done when the owner approves in writing (task comment or e-mail) naming the month and the amount.

6. S6

   File and payagentneeds approval · ownerirreversible

   Approval · S6 · owner — the run stops until a named person records the decision

   Irreversible · S6 — an agent never closes it alone

   Submit the return in EDS. Record the submission reference. If VAT is due, make the payment to the VID tax account from the company bank account in time to arrive by the deadline. If it is a refund position, note it.

   Done when EDS shows the return as submitted and the payment order exists with a reference.

7. S7

   Archive and recordagent

   Save the submitted return PDF and the S1 summary in the documents module under the month's folder; add a task for any follow-up (correction, missing document) with bc tasks add; note the filing in the monthly record.

   Done when a person who was not involved can find: the return, its reference, the payment, and the open items.

8. S8

   Carry forwardagent

   Update the rolling list: next deadline (20th of M+2 for month M+1, payment by the 23rd), any corrections owed, any document expected to arrive late that will affect the next return.

   Done when the next run's Before-you-start items are already written down.

Checks — how we know it worked

• EDS shows the return for M as submitted (read the status back, not the draft list).
• Submission reference and timestamp are stored in the documents module.
• VAT paid (or refund noted) matches the EDS-computed amount to the cent.
• Filing date is on or before the 20th of M+1 — check the stored timestamp, not memory.
• Payment left the account on or before the 23rd of M+1 (the payment deadline is later than the filing deadline).
• The archived PDF opens and shows the same totals as the S1 summary.

If it goes wrong

What each step leaves behind

1. S1a one-page summary exists: output VAT, deductible input VAT, VAT payable or refundable.
2. S2every difference is either resolved or written down with a reason.
3. S3EDS shows the draft with totals equal to the S1 summary, and the EDS-computed VAT due matches it.
4. S4a read-back note exists: each key line, source, and match/mismatch.
5. S5the owner approves in writing (task comment or e-mail) naming the month and the amount.
6. S6EDS shows the return as submitted and the payment order exists with a reference.
7. S7a person who was not involved can find: the return, its reference, the payment, and the open items.
8. S8the next run's Before-you-start items are already written down.

Evidence to keep

S1 summary with figures and sources · S2 differences list · EDS draft and submitted PDFs · submission reference and timestamp · payment order reference · the owner's approval in S5 (who, when, amount) · S8 carry-forward list.

How this playbook improves

After every 6 runs ask: how many days before the deadline was it filed, and which step waited? Did any S2 difference turn into a correction later? Did EDS ever reject, and why? If preparation repeatedly waits on month-close, change S1 to start from a fixed month-close output rather than ad-hoc pulls; a new version says in its change note which step moved and why.