The application, which should include the bank account number to which the money should be transferred, should be submitted to the electronic declaration system (EDS) of the VID.
Residents who complete the application form by 30 September and provide their bank account details will be able to receive overpayment of personal income tax, if any, automatically without having to submit an annual income tax return.
People who already applied for an automatic refund last year only need to apply this year if they want the amount calculated to be paid into a different bank account. If the account number has not changed, there is no need to apply again.
The automatic personal income tax refund is based only on the data held by the VID.
If you have receipts for eligible expenses (medical, dental, education, children's clubs and donations), you will still be able to file an annual income tax return and reclaim the tax overpaid on them.
The application for automatic tax refund is available in the EDS under "Preparing a document from a form" - "Personal income tax documents" - "Application for automatic tax refund without submitting an annual income tax return" ("Sagatavot dokumentu no veidlapas" – "Iedzīvotāju ienākuma nodokļa dokumenti" – "Iesniegums automātiskai nodokļa atmaksas saņemšanai, neiesniedzot gada ienākumu deklarāciju").
Automatic reimbursement of overpaid personal income tax has been provided by the VID since 2023, and 9562 people have opted for this service.