Reporting to owners: what the manager or board must report in Latvia
The manager must, at least once a year and in the manner set in the management contract, give the house owner a written report on the management tasks it carried out, including on the use of the funds and property entrusted to it. Each year by 1 April the manager must tell the owners in writing where they can read the report of actual income and expenditure for the previous calendar year.
What the law says
(2) Pārvaldnieka pienākums ir vismaz reizi gadā pārvaldīšanas līgumā noteiktajā kārtībā rakstveidā sniegt pārskatu dzīvojamās mājas īpašniekam par šajā likumā noteiktajiem pārvaldnieka veiktajiem pārvaldīšanas uzdevumiem, tajā skaitā pārskatu par pārvaldniekam nodoto finanšu līdzekļu un mantas izlietošanu.Last verified:
Also relevant
Katru gadu līdz 1. aprīlim pārvaldnieks rakstiski paziņo dzīvokļu īpašniekiem, kur (piemēram, mājas lieta, interneta vietne) dzīvokļa īpašnieks var iepazīties ar dzīvojamās mājas pārvaldīšanas un apsaimniekošanas ieņēmumu un izdevumu pārskatu par iepriekšējo kalendāra gadu5) ar dzīvojamās mājas pārvaldīšanas darba plānošanu un organizēšanu saistītos dokumentus: a) pārvaldīšanas darba plānus, b) tāmes, c) faktisko ieņēmumu un izdevumu pārskatus,What this means in practice
The same paragraph says the report states separately the owners' total arrears for each service where the manager collects the payments (art. 17.3(2)). The 1 April notice comes from Cabinet Regulation No. 408, issued under art. 50(4) of the Law on the Privatisation of State and Municipal Residential Houses; it applies where the owners have not agreed the management fee and its procedure themselves, not in every house. The house file must contain the reports of actual income and expenditure (art. 8).
Where Unitify fits
The free reports tool turns a spreadsheet, an export or pasted text into a report page with a share link, covering income, expenses, debt, requests and work done. It is free and needs no signup. It does not replace the report or form that the law above requires: what must be reported, to whom and by when comes from the law and from your own rules.
The free reports toolQuestions and answers
- What must the manager or board report to owners in Latvia?
- The manager must, at least once a year and in the manner set in the management contract, give the house owner a written report on the management tasks it carried out, including on the use of the funds and property entrusted to it. Each year by 1 April the manager must tell the owners in writing where they can read the report of actual income and expenditure for the previous calendar year.
- Where does this come from, and when was it checked?
- The quotation is from Dzīvojamo māju pārvaldīšanas likums, 15. panta otrā daļa, at the official source linked on this page. It was last checked against that source on September 10, 2026.