In case of an overpayment the customer has the option to use the overpayment to pay for future invoices. If the cutomer wishes to use the overpaid amount to settle liabilities, they must inform the FVS about this by writing to the e-mail address invoices@pvd.gov.lv.
If the customer wants a refund of the overpayment, then the customer must prepare the application on the refund of the overpayment in Latvian language or in foreign language with a legally valid translation into Latvian and submit it to the FVS.
Please note if the application on the refund of the overpayment is submitted by an authorized representative of a legal entity, a document certifying the power of attorney must be attached to the application (including the representation in state institutions) in Latvian language or in foreign language with a legally valid translation into Latvian.
To the application on the refund of the overpayment must be added a document by which it can be unequivocally concluded that the person (company representative) giving the application or a document certifying the power of attorney (if applicable) has the right to represent the company (an official confirmation/certificate from the Register of Enterprises, claiming that the signer is the person who has the rights to act on behalf of the company).
There are available two options for the completed application and the document certifying the power of attorney (if applicable) submission to the FVS:
- the handwritten application and the document certifying the power of attorney (if applicable) can be sent by post to the address of the FVS or can be submitted in person at the FVS (Peldu street 30, Riga, Latvia, LV-1050); or
- the application and document certifying the power of attorney (if applicable) signed with a secure electronic signature can be sent to the email address or email pasts@pvd.gov.lv (the document details "signature" and "date" are not filled in this case).