Latvia has published two laws for Amendments to the Value Added Tax (VAT) Act and Amendments to the Corporate Income Tax (CIT) Act in the 12 June 2019 edition of the Official Gazette. The amendments change the deadline for withholding tax, CIT, and VAT payments/returns from 20 days after the respective tax period to 23 days after the period. The changes apply from 1 January 2021.

The amendme…