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Latvia Automates Inclusion of Medical Expenses on Tax Returns

Taxpayers in Latvia can reduce paperwork when filing their annual tax returns by having the medical institution automatically send an electronic receipt to the State Revenue Service (SRS).

The patient must confirm his/her consent in writing with the medical institution to have data included in the e-receipt sent to the SRS. The person does not attach the receipt when filing the annual tax return because the information is already added automatically.

An electronically prepared SRS-registered receipt is the equivalent of proof of payment – a paper receipt. If the medical institution uses e-receipts, the patient can still get a physical receipt or have the information sent to his/her e-mail. These documents must be kept on file, particularly if the taxpayer claims medical expenses for family members because only personal medical e-receipts appear in the prepared tax return – payments made for relatives must be added manually.

Medical institutions enter e-receipt data into the SRS system quarterly, so information about a specific receipt cannot be viewed on the day it is received. However, by the time the taxpayer must submit his/her annual tax return, data exchange with medical institutions will have already taken place.

This system was first introduced in 2019, and currently 358 medical institutions provide this service in Latvia.
 

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