The Finance Department of Jelgava municipality reminds that the first real estate tax payment deadline of this year is approaching. The VAT payment deadlines this year are April 2, May 15, August 15 and November 15. VAT can be paid in advance by paying the entire calculated amount for both the buildings and the land by the first payment deadline, or in installments by the indicated deadlines.
In the budget of 2024, the local government plans the revenue of NÍN in the amount of approximately 3.87 million euros.
The Department of Finance states that currently, 1.71 million euros, or 44 percent of the planned amount, have been paid to the National Tax Administration. The share of VAT paid by legal entities in revenues is currently 32 percent or 0.55 million euros, while that of natural persons is 68 percent or 1.16 million euros.
It should be reminded that the NIN payment can be made in the Internet bank, carefully checking the account’s compliance and whether the transfer is addressed to the municipality that sent the notification about the NIN payment, as well as specifying the tax payer’s personal account number for land and buildings, property address or cadastral number in the purpose of the payment , for which payment was made.
The most convenient way to pay VAT is on the portal www.epakalpojumi.lv or www.latvija.lv – municipal bank accounts for VAT payment are available there, and the taxpayer will automatically receive all the necessary information. You can also pay the VAT at the cash desks of the Maxima chain of stores and Latvijas Pasta offices throughout Latvia. There, you can pay the NÍN both in cash and with a payment card, but it should be noted that a commission fee of 0.50 euros is deducted for each payment.
Real estate tax is paid by Latvian or foreign natural and legal persons and groups of such persons established on the basis of a contract or other agreement, or their representatives, who have real estate in their ownership, legal possession or use in the cases specified by law.
The real estate tax base is the cadastral value of real estate (land, buildings, engineering structures). For agricultural land (until 2025) – a special value determined specifically for tax calculation.
){kind=link}