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Database of national-level policy measures

Eurofound's EU PolicyWatch collates information on the responses of government and social partners to the COVID-19 crisis, the war in Ukraine, rising inflation, as well as gathering examples of company practices aimed at mitigating the social and economic impacts.

Factsheet for measure LV-2021-42/2142 – measures in Latvia

Postponement of tax payments (re-introduced)

Nodokļu samaksas termiņa pagarināšana

Country Latvia , applies nationwide
Time period Temporary, 11 October 2021 – 30 June 2023
Context COVID-19
Type Legislations or other statutory regulations
Category Supporting businesses to stay afloat
– Deferral of payments or liabilities
Author Kriss Karnitis (EPC) and Eurofound
Measure added 11 January 2022 (updated 26 May 2022)

Background information

Following a surge in COVID-19 infections, the Latvian Government declared a 3-month long state of emergency on 9 October 2021, starting from 11 October 2021. Later, on 21 October, the Government introduced a four-week period of even more strict restrictions to significantly slow down the spread of COVID-19. To help entrepreneurs overcome this phase of the crisis, the government introduced several support measures.

The possibility of postponing tax payments was in place until 30 June 2021. To ensure the availability of this kind of support during new COVID-19 outbreak the Government introduced a new measure.

On 25 November 2021 the Government amended the Law on the Suppression of Consequences of the Spread of COVID-19 Infection with the new norm.

On 6 January 2022 the state of emergency was extended until 28 February 2022.

Content of measure

Taxpayers who, as of 11 October 2021, are unable to carry out their economic activity (the main activity is completely prohibited, for example services related to indoor entertainment and attractions) because of restrictions imposed by the Government, have the opportunity to divide their tax payments into terms or defer their payment until 30 June 2023.

These taxpayers may request the division or deferral of tax payments due during the state of emergency, the month in which the emergency ended or the month following the end of the emergency, as well as the extension of overdue taxes that had already been postponed.

No overdue fee will be calculated for the overdue tax payment for which an extension has been granted, and information on overdue tax payments will not be published in the State Revenue Service debtors' database. At the same time, the State Revenue Service will publish on its website a list of taxpayers who have been granted an extension of the tax payment term.

Use of measure

Not available.

Target groups

Workers Businesses Citizens
Does not apply to workers Applies to all businesses Does not apply to citizens

Actors and funding

Actors Funding
National government
No special funding required

Social partners

Social partners' role in designing the measure and form of involvement:

Trade unions Employers' organisations
Role Consulted Consulted
Form Unknown Unknown

Social partners' role in the implementation, monitoring and assessment phase:

  • Unknown
  • Main level of involvement: Unknown


Peak level social partners’ organisations are normally informed of Government decisions. Regarding COVID-19 measures, social partners participate in working groups and depending on their capacities are involved in consultations and negotiations.

Views and reactions

No specific views to report.


  • 24 December 2021: Law on the Suppression of Consequences of the Spread of COVID-19 Infection (version as on 24 December 2021) (
  • 10 January 2022: State Revenue service website (accessed on 10 January 2022) (


Eurofound (2022), Postponement of tax payments (re-introduced), measure LV-2021-42/2142 (measures in Latvia), EU PolicyWatch, Dublin,


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Disclaimer: This information has not been subject to the full Eurofound evaluation, editorial and publication process.