Pārbaudīt un samaksāt nekustamā īpašuma nodokli

Kad izmantot

Yearly, before the first instalment, and whenever a property enters, leaves or changes (bought, sold, built, rebuilt, re-registered). Not for checking whether a property you are about to buy carries hidden debts or encumbrances — use property.check-before-buying first; this playbook starts once the company already owns it. Not for income tax on renting the property out — that belongs to money.month-close.

Pirms sāc

• The property list exists: cadastral number, address, share owned, municipality, and what sits on it (land only, building, mixed).
• Last year's assessment notice and payment history are available in the money module.
• The company's VID electronic declaration (EDS) access works.

Ko izpilde pieprasa2

Ceļš8 soļi

1. S1

   Reconcile the property list against the cadastreaģents

   For each known property, pull the current cadastral number, value and area from kadastrs.lv (LV). Then search the cadastre in the company's name for properties not on the list.

   Izdarīts, kad the list matches the cadastre in both directions — nothing owned is missing, nothing listed is sold.

2. S2

   Flag changes that require a declaration to the municipalityaģents

   Rebuild, extension, change of use, demolition, change of owner or share: each may require the company to declare it to the municipality within a set term. ⚠ jāpārbauda the exact term and form for each event type in the Law "On Real Estate Tax" on likumi.lv and the municipality's site.

   Izdarīts, kad every changed property has a row: what changed, when, declaration required yes/no.

3. S3

   Check the tax object status of each propertyaģents

   Confirm what is taxable for each: land at the municipal land rate, buildings by cadastral value in the municipality's bands. Note engineering networks and unfinished construction — they are taxed differently. ⚠ jāpārbauda current rate bands per municipality, as councils set them annually.

   Izdarīts, kad each property has its rate and a first-pass expected tax figure.

4. S4

   Check exemptions and prepare the tax sheetaģentsvajag apstiprinājumu · īpašnieks

   Apstiprinājums · S4 · īpašnieks — izpilde apstājas, līdz nosaukts cilvēks ieraksta lēmumu

   Check each property against the exemption list in the law (and the municipality's own additional exemptions). Build the sheet: property, cadastral value, rate, exemption, expected annual tax, instalment split. Present it to the owner with any declarations from S2 attached.

   Izdarīts, kad the owner has confirmed the sheet and named any property to dispute or correct.

5. S5

   Reconcile with the VID assessmentaģents

   Compare the owner-approved sheet against the VID assessment notice in EDS (LV). Every difference in value, rate or object status is investigated: cadastre first, then municipality, then VID.

   Izdarīts, kad the sheet and the notice agree, or each difference has a written explanation and a correction in motion.

6. S6

   Approve the paymentsīpašnieksvajag apstiprinājumu · īpašnieks

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

   Present the instalment schedule with amounts and due dates. ⚠ jāpārbauda current instalment dates and split on vid.gov.lv before presenting — they have changed between years.

   Izdarīts, kad the owner has approved the amounts and the schedule.

7. S7

   Pay and recordaģents

   Pay each instalment from the company account with the payment reference from the VID notice. File the notice, the approved sheet and each payment confirmation in the documents module against the property record.

   Izdarīts, kad each instalment shows as paid with a reference, and the property record holds the year's full paper trail.

8. S8

   Set the watch and hand backaģents

   Create next year's scheduled task (February) and a short-term reminder before each instalment date. If S2 produced open declarations, add them as tasks with owners. Send the owner a three-line summary: properties, total tax for the year, anything disputed or in correction.

   Izdarīts, kad the calendar shows the next run and every open item has an owner.

Pārbaudes — kā zinām, ka izdevās

• The cadastre search in the company's legal name returns exactly the properties on the list — read the count back, not "we think that's all".
• Each paid instalment's amount matches the VID notice, and the payment reference matches the notice's reference.
• Cadastral values used are the values in force for the tax year, not the current ones — they can differ.
• No property has an unresolved S2 declaration older than the term.

Ja noiet greizi

Ko atstāj katrs solis

1. S1the list matches the cadastre in both directions — nothing owned is missing, nothing listed is sold.
2. S2every changed property has a row: what changed, when, declaration required yes/no.
3. S3each property has its rate and a first-pass expected tax figure.
4. S4the owner has confirmed the sheet and named any property to dispute or correct.
5. S5the sheet and the notice agree, or each difference has a written explanation and a correction in motion.
6. S6the owner has approved the amounts and the schedule.
7. S7each instalment shows as paid with a reference, and the property record holds the year's full paper trail.
8. S8the calendar shows the next run and every open item has an owner.

Ko saglabāt

Cadastre extract per property with date · the approved tax sheet (S4) and who approved it · VID assessment notice · payment confirmations with references · any declarations filed and their acknowledgements · correspondence on disputed figures.

Kā šī procedūra uzlabojas

After every run ask: did the cadastre search find anything the list missed, and why was it missed? Did any S2 change turn out to need a declaration we had marked "no"? Was the VID notice already correct when it arrived, or did S5 keep finding differences? How long did the whole run take, and which step waited? A new version changes the step that missed or waited, and says so in its change note.