Last updated 2026-06-27
Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia)
Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia) is the Latvia form for reclaiming over-withheld dividend tax above your treaty rate. It is filed via the Latvian tax authority (VID), issued by the Valsts ieņēmumu dienests (VID — State Revenue Service). The deadline is 3 years from the payment date (PIT Law; back/data/rates/deadlines.json LV). You will need a certificate of tax residence and your dividend vouchers.
What is Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia)?
Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia) is used to claim a Latvia withholding tax refund.
How to file Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia)
- 1
Confirm your eligibility
Use Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia) if you received Latvia income that was withheld above the rate due under your tax treaty.
- 2
Gather your documents
Obtain a certificate of tax residence from your home country and your dividend vouchers showing the gross amount and tax withheld.
- 3
Complete Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia)
Fill in the form with your income and tax-withheld figures. Tax Reclaim can pre-fill it from your dividend data.
- 4
Submit before the deadline
File via the Latvian tax authority (VID). Deadline: 3 years from the payment date (PIT Law; back/data/rates/deadlines.json LV).
Frequently asked questions
Is Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia) an official form I can file directly?
There is no official form for this claim — the generated letter is itself the submission, sent to the Latvian tax authority (VID).
What is the deadline for Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia)?
3 years from the payment date (PIT Law; back/data/rates/deadlines.json LV). Missing the deadline means the over-withheld tax is permanently lost.
Do I need a certificate of tax residence?
Yes. The Valsts ieņēmumu dienests (VID — State Revenue Service) requires a certificate of tax residence from your home country to grant the reduced treaty rate.
Generate Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia) pre-filled
Tax Reclaim fills Pieteikums par ieturētā nodokļa atmaksu — Withholding Tax Refund Application (Latvia) with your dividend data so you can file it in minutes.
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