{"id":15817,"date":"2020-07-09T07:18:26","date_gmt":"2020-07-09T07:18:26","guid":{"rendered":"https:\/\/breicis.com\/kadu-nodoklu-rezimu-izveleties\/"},"modified":"2024-05-09T06:58:06","modified_gmt":"2024-05-09T06:58:06","slug":"kadu-nodoklu-rezimu-izveleties","status":"publish","type":"page","link":"https:\/\/breicis.com\/en\/kadu-nodoklu-rezimu-izveleties\/","title":{"rendered":"Which tax regime to choose?"},"content":{"rendered":"<p><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-1 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-0 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-1\"><h6>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-1 fusion_builder_column_1_4 1_4 fusion-one-fourth fusion-column-first\" style=\"--awb-bg-size:cover;width:22%; margin-right: 4%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-2 fusion_builder_column_3_4 3_4 fusion-three-fourth fusion-column-last\" style=\"--awb-bg-size:cover;width:74%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-text fusion-text-2\"><\/h6>\n<h1 style=\"text-align: center;\"><strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 Tax regimes in Latvia: which one to choose?<\/strong><\/h1>\n<\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-2 nonhundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-background-position:left top;--awb-border-sizes-top:0px;--awb-border-sizes-bottom:0px;--awb-border-sizes-left:0px;--awb-border-sizes-right:0px;--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-padding-top:20px;--awb-padding-bottom:-5px;--awb-flex-wrap:wrap;\" ><div class=\"fusion-builder-row fusion-row\"><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-3 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-tabs fusion-tabs-1 clean awb-tabs-transition awb-tabs-transition-fade vertical-tabs icon-position-left mobile-mode-accordion\" style=\"--awb-title-border-radius-top-left:0px;--awb-title-border-radius-top-right:0px;--awb-title-border-radius-bottom-right:0px;--awb-title-border-radius-bottom-left:0px;--awb-inactive-color:#3f3f3f;--awb-background-color:#1e73be;--awb-border-color:#ebeaea;--awb-active-border-color:#1a80b6;--awb-active-border-size:3px;--awb-transition-speed:300ms;\"><div class=\"nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-dee30abf55668971ac5\" aria-selected=\"true\" tabindex=\"0\" id=\"fusion-tab-dee30abf55668971ac5\" href=\"#tab-dee30abf55668971ac5\"><h4 class=\"fusion-tab-heading\">Introduction<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-914c7d71d1bb20d8283\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-914c7d71d1bb20d8283\" href=\"#tab-914c7d71d1bb20d8283\"><h4 class=\"fusion-tab-heading\">General tax payment regime<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-4e9d30b786a1f3f4dcb\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-4e9d30b786a1f3f4dcb\" href=\"#tab-4e9d30b786a1f3f4dcb\"><h4 class=\"fusion-tab-heading\">Micro-enterprise tax<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-bc415e3a02edeff3054\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-bc415e3a02edeff3054\" href=\"#tab-bc415e3a02edeff3054\"><h4 class=\"fusion-tab-heading\">Self employed person<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-21dd201fe43dc511171\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-21dd201fe43dc511171\" href=\"#tab-21dd201fe43dc511171\"><h4 class=\"fusion-tab-heading\">Enterprise agreement<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-f95c24f179a4706ddf0\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-f95c24f179a4706ddf0\" href=\"#tab-f95c24f179a4706ddf0\"><h4 class=\"fusion-tab-heading\">Non-registered commercial activity<\/h4><\/a><\/li><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-474d85dcd92c93003db\" aria-selected=\"false\" tabindex=\"-1\" id=\"fusion-tab-474d85dcd92c93003db\" href=\"#tab-474d85dcd92c93003db\"><h4 class=\"fusion-tab-heading\">Reduced patent fee<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-content\"><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li class=\"active\" role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-dee30abf55668971ac5\" aria-selected=\"true\" tabindex=\"0\" id=\"mobile-fusion-tab-dee30abf55668971ac5\" href=\"#tab-dee30abf55668971ac5\"><h4 class=\"fusion-tab-heading\">Introduction<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix in active\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-dee30abf55668971ac5\" id=\"tab-dee30abf55668971ac5\"><div class=\"awb-tab-pane-inner\">\n<h1>Are you going into business?<\/h1>\n<p>Congratulations! Here you will find basic information on the tax regimes available in Latvia.<\/p>\n<p>The first important question to answer is: do you want to operate as a legal entity or as a natural person?<\/p>\n<p>If you choose to be a legal person, you can either operate as a corporate taxpayer (general regime) or opt for micro-enterprise tax.<\/p>\n<p>If you want to operate as an individual, you must choose one of the tax types listed below:<\/p>\n<ul>\n<li>Economic operator (tax on business income);<\/li>\n<li>Reduced patent fee;<\/li>\n<li>Micro-enterprise tax;<\/li>\n<li>Enterprise agreement;<\/li>\n<li>Non-registered commercial activity.<\/li>\n<\/ul>\n<p>Once you have chosen your tax regime, you usually have to register it electronically in the SRS EDS system or in person at a customer service centre.<\/p>\n<p><span style=\"color: #ff0000;\">The calculator is under development!!!<\/span><\/p>\n<table class=\"cff-custom-table cff-forms-list\" cellspacing=\"10\">\n<tbody>\n<tr>\n<td nowrap=\"nowrap\"><script data-category=\"functional\" type=\"text\/javascript\" src=\"https:\/\/breicis.com\/wp-includes\/js\/jquery\/jquery.js\"><\/script><script data-category=\"functional\" type=\"text\/javascript\" src=\"https:\/\/breicis.com\/wp-includes\/js\/jquery\/ui\/core.min.js\"><\/script><script data-category=\"functional\" type=\"text\/javascript\" src=\"https:\/\/breicis.com\/wp-includes\/js\/jquery\/ui\/datepicker.min.js\"><\/script><script data-category=\"functional\" type=\"text\/javascript\" src=\"https:\/\/breicis.com\/wp-includes\/js\/jquery\/ui\/tooltip.min.js\"><\/script><script data-category=\"functional\" type=\"text\/javascript\" src=\"https:\/\/breicis.com\/wp-includes\/js\/jquery\/ui\/mouse.min.js\"><\/script><script data-category=\"functional\" type=\"text\/javascript\" src=\"https:\/\/breicis.com\/wp-includes\/js\/jquery\/ui\/slider.min.js\"><\/script>\t\t\t\t\t<script data-category=\"functional\" type='text\/javascript'> if( typeof fbuilderjQuery == 'undefined' && typeof jQuery != 'undefined' ) fbuilderjQuery = jQuery;<\/script>\n\t\t\t\t\t<script data-category=\"functional\" type='text\/javascript' src='https:\/\/breicis.com\/wp-content\/plugins\/calculated-fields-form\/vendors\/jquery.validate.js'><\/script>\n\t\t\t\t\t<script data-category=\"functional\" type='text\/javascript' src='https:\/\/breicis.com\/wp-content\/plugins\/calculated-fields-form\/vendors\/purify.min.js'><\/script>\n\t\t\t\t\t<script data-category=\"functional\" type='text\/javascript' src='https:\/\/breicis.com\/wp-content\/plugins\/calculated-fields-form\/js\/cache\/all.js?ver=5.5.0.7'><\/script>\n\t\t\t\t\t\t\t\t\t<pre style=\"display:none !important;\"><script data-category=\"functional\" type='text\/javascript'>cp_calculatedfieldsf_fbuilder_config_1={\"obj\":{\"pub\":true,\"form\":\"9\",\"identifier\":\"_1\",\"messages\":{\"required\":\"This field is required.\",\"email\":\"Please enter a valid email address.\",\"datemmddyyyy\":\"Please enter a valid date with this format(mm\\\/dd\\\/yyyy)\",\"dateddmmyyyy\":\"Please enter a valid date with this format(dd\\\/mm\\\/yyyy)\",\"number\":\"Please enter a valid number.\",\"digits\":\"Please enter only digits.\",\"max\":\"Please enter a value less than or equal to {0}.\",\"min\":\"Please enter a value greater than or equal to {0}.\",\"previous\":\"Previous\",\"next\":\"Next\",\"pageof\":\"Page {0} of {0}\",\"audio_tutorial\":\"Help\",\"ai_assistant_button\":\"Apply suggestion\",\"ai_assistant_generating\":\"Generating suggestion...\",\"minlength\":\"Please enter at least {0} characters.\",\"maxlength\":\"Please enter no more than {0} characters.\",\"equalTo\":\"Please enter the same value again.\",\"accept\":\"Please enter a value with a valid extension.\",\"upload_size\":\"The file you've chosen is too big, maximum is {0} kB.\",\"phone\":\"Invalid phone number.\",\"currency\":\"Please enter a valid currency value.\",\"captcha_required_text\":\"Please enter the captcha verification code.\",\"incorrect_captcha_text\":\"Incorrect captcha code. 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nodeva\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"0.36\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname26\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname16\",\"shortlabel\":\"\",\"index\":21,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"VSAO (darba dev\\u0113js)\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"round(fieldname9*0.2409)\\n\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname26\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname35\",\"shortlabel\":\"\",\"index\":22,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"VSAO (darbinieks)\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"round(fieldname9*0.11)\\n\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname26\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname15\",\"shortlabel\":\"\",\"index\":23,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Darba dev. izmaksas (m\\u0113n.)\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"round(fieldname9+fieldname14+fieldname16)\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname26\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname17\",\"shortlabel\":\"\",\"index\":24,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Darbinieka neto alga\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"round(fieldname9-fieldname35-fieldname18)\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname26\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname20\",\"shortlabel\":\"\",\"index\":25,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Darbinieka neto alga (gad\\u0101)\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"ROUND(fieldname17*12)\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname26\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname21\",\"shortlabel\":\"\",\"index\":26,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Ien\\u0101kumi kop\\u0101 (neto)\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"ROUND(IF(fieldname23 \\u003E=0, (fieldname24+fieldname20), (fieldname24+fieldname20+fieldname23)))\\n\\n\\n\\n\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname33\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname22\",\"shortlabel\":\"\",\"index\":27,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Dividen\\u017eu nodoklis\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"ROUND(IF(fieldname23\\u003E=0, (fieldname23*0.2), 0))\\n\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname33\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname23\",\"shortlabel\":\"\",\"index\":28,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Pe\\u013c\\u0146a\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"ROUND(IF(fieldname2==0,0,fieldname2-fieldname19-fieldname36))\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname33\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname24\",\"shortlabel\":\"\",\"index\":29,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Neto dividendes\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"ROUND(IF(fieldname23\\u003E=0, (fieldname23*0.8), 0))\\n\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname33\"},{\"dependencies\":[{\"rule\":\"\",\"complex\":false,\"fields\":[\"\"]}],\"form_identifier\":\"\",\"name\":\"fieldname19\",\"shortlabel\":\"\",\"index\":30,\"ftype\":\"fCalculated\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Darba dev. izmaksas (gad\\u0101)\",\"predefined\":\"\",\"required\":false,\"exclude\":false,\"size\":\"medium\",\"eq\":\"round(fieldname15*12)\",\"suffix\":\"\",\"prefix\":\"\",\"decimalsymbol\":\".\",\"groupingsymbol\":\"\",\"readonly\":true,\"formatDynamically\":false,\"hidefield\":false,\"fBuild\":{},\"parent\":\"fieldname26\"},{\"form_identifier\":\"\",\"name\":\"fieldname33\",\"shortlabel\":\"\",\"index\":31,\"ftype\":\"ffieldset\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"fields\":[\"fieldname23\",\"fieldname22\",\"fieldname24\",\"fieldname21\"],\"columns\":\"4\",\"rearrange\":0,\"title\":\"Rezult\\u0101ts\",\"collapsed\":false,\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname37\",\"shortlabel\":\"(Atrodas izstr\\u0101des stadij\\u0101)\",\"index\":32,\"ftype\":\"fSectionBreak\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"title\":\"Saimniecisk\\u0101s darb\\u012bbas veic\\u0113js (atrodas izstr\\u0101des stadij\\u0101)\",\"fBuild\":{},\"parent\":\"\"},{\"form_identifier\":\"\",\"name\":\"fieldname38\",\"shortlabel\":\"\",\"index\":33,\"ftype\":\"ffieldset\",\"userhelp\":\"\",\"userhelpTooltip\":false,\"tooltipIcon\":false,\"csslayout\":\"\",\"fields\":[\"fieldname40\",\"fieldname41\",\"fieldname42\",\"fieldname46\"],\"columns\":\"4\",\"rearrange\":0,\"title\":\"Rezult\\u0101ts\",\"collapsed\":false,\"fBuild\":{},\"parent\":\"\"}],{\"0\":{\"title\":\"Nodok\\u013cu kalkulators\",\"description\":\"\\u0160is nodok\\u013cu kalkulators ir paredz\\u0113ts, lai nov\\u0113rt\\u0113tu da\\u017e\\u0101du (mikrouz\\u0146\\u0113muma re\\u017e\\u012bma un visp\\u0101r\\u0113j\\u0101 re\\u017e\\u012bma) rezult\\u0101tus pie vien\\u0101diem parametriem. T\\u0101 sast\\u0101v\\u0101 ietilpst algas kalkulators un dividen\\u017eu kalkulators, kas \\u013cauj apr\\u0113\\u0137in\\u0101t uz\\u0146\\u0113m\\u0113ja neto ien\\u0101kumu un kop\\u0113jos nodok\\u013cus. Tiek pie\\u0146emts, ka uz\\u0146\\u0113m\\u0113js tiek vienlaic\\u012bgi ar\\u012b nodarbin\\u0101ts uz\\u0146\\u0113mum\\u0101. Parast\\u0101 re\\u017e\\u012bma gad\\u012bjum\\u0101 tiek maks\\u0101ta minim\\u0101l\\u0101 alga, savuk\\u0101rt mikrouz\\u0146\\u0113mumu nodok\\u013ca gad\\u012bjum\\u0101 alga tiek maks\\u0101ta tikai taj\\u0101 gad\\u012bjum\\u0101, ja tam pietiek l\\u012bdzek\\u013cu. \\n\\nL\\u016bdzu ievadiet sekojo\\u0161us parametrus\",\"formlayout\":\"top_aligned\",\"formtemplate\":\"\",\"evalequations\":1,\"evalequationsevent\":2,\"autocomplete\":1,\"persistence\":0,\"customstyles\":\"#fbuilder, #fbuilder label,\\n#fbuilder span { font-family: times new roman; font-size:20}\\n\\n#fbuilder .fform h2 {font-size:32px;}\\n#fbuilder .fform span {font-size:20px;}\\n\\n#fbuilder input[type=text],\\n#fbuilder textarea,\\n#fbuilder select {font-family: times new roman; font-size:20;\\n\\tborder: 0.5px solid #333333; background-color: #f6f6f6}\\n\\n#fbuilder .section_breaks .section_break { border:1px; }\\n#fbuilder .section_breaks label { font-size:20px; color: #0e87da }\\n#fbuilder .section_breaks span { font-size:14px; }\\n\\n\\n\"},\"formid\":\"cp_calculatedfieldsf_pform_1\"}];<\/script><\/pre>\n<div id=\"fbuilder\">\n\t\t<div id=\"fbuilder_1\">\n\t\t<div id=\"formheader_1\"><\/div>\n\t\t<div id=\"fieldlist_1\"><\/div>\n\t\t<div class=\"clearer\"><\/div>\n\t<\/div>\n\t<div id=\"cpcaptchalayer_1\" class=\"cpcaptchalayer\" style=\"display:none;\">\n\t\t            <div class=\"fields\">\r\n                <label>Please enter the security code<\/label>\r\n                <div class=\"dfield\">\r\n                    <span id=\"cff_captcha_math_1\" class=\"cff-captcha-math-label\">8 + 3 = <\/span>\r\n                    <input type=\"text\" size=\"8\" name=\"hdcaptcha_cp_calculated_fields_form_post\" id=\"hdcaptcha_cp_calculated_fields_form_post_1\" value=\"\" autocomplete=\"off\" \/>\r\n                    <div class=\"error message\" id=\"hdcaptcha_error_1\" style=\"display:none;\"><\/div>\r\n                <\/div>\r\n                <div class=\"clearer\"><\/div>\r\n            <\/div>\r\n        \t<\/div>\n<\/div>\n\t<div id=\"cp_subbtn_1\" class=\"cp_subbtn\" style=\"display:none;\"><\/div><div class=\"clearer\"><\/div>\n\t<input type=\"hidden\" id=\"_cpcff_public_nonce\" name=\"_cpcff_public_nonce\" value=\"c190163c9d\" \/><input type=\"hidden\" name=\"_wp_http_referer\" value=\"\/en\/wp-json\/wp\/v2\/pages\/15817\" \/><\/form>\n\t<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>If you have any questions or need assistance with tax or accounting services in Latvia, please contact us at +371 29274911 or info@breicis.com.<\/p>\n<p>You will find other tax calculators here:<\/p>\n<p><strong><a href=\"http:\/\/breicis.com\/algas-kalkulators\">Algas kalkulators<\/a><\/strong><\/p>\n<p><strong><a href=\"http:\/\/breicis.com\/dividenzu-kalkulators\">Dividen\u017eu kalkulators<\/a><\/strong><\/p>\n<p><strong><a href=\"http:\/\/breicis.com\/pvn-kalkulators\">PVN kalkulators<\/a><\/strong><\/p>\n<p><strong><a href=\"http:\/\/breicis.com\/procentu-kalkulators\/\">Procentu kalkulators<\/a><\/strong><\/p>\n<\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-914c7d71d1bb20d8283\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-914c7d71d1bb20d8283\" href=\"#tab-914c7d71d1bb20d8283\"><h4 class=\"fusion-tab-heading\">General tax payment regime<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-914c7d71d1bb20d8283\" id=\"tab-914c7d71d1bb20d8283\"><div class=\"awb-tab-pane-inner\">\n<p>By the general tax payment regime we understand corporate income tax payers &#8211; capital companies and partnerships. In the general tax payment regime, the corporate income tax payer also pays labour taxes: personal income tax and mandatory state social insurance contributions.<\/p>\n<table style=\"height: 146px;\" width=\"1031\">\n<tbody>\n<tr>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-1\">\n<div class=\"fusion-panel panel-default panel-b21578f49d3b1ae82 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b21578f49d3b1ae82\"><a aria-expanded=\"false\" aria-controls=\"b21578f49d3b1ae82\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-1\" data-target=\"#b21578f49d3b1ae82\" href=\"#b21578f49d3b1ae82\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Forms of commercial activity<\/span><\/a><\/h4><\/div><div id=\"b21578f49d3b1ae82\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b21578f49d3b1ae82\"><div class=\"panel-body toggle-content fusion-clearfix\">The forms of commercial activity are:<\/p>\n<ul>\n<li>Capital company\n<ul>\n<li>Limited liability company<\/li>\n<li>Joint stock company<\/li>\n<\/ul>\n<\/li>\n<li>Partnership\n<ul>\n<li>General partnership<\/li>\n<li>Limited partnership<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-990bc1d1679bb80af fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_990bc1d1679bb80af\"><a aria-expanded=\"false\" aria-controls=\"990bc1d1679bb80af\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-1\" data-target=\"#990bc1d1679bb80af\" href=\"#990bc1d1679bb80af\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">In which cases?<\/span><\/a><\/h4><\/div><div id=\"990bc1d1679bb80af\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_990bc1d1679bb80af\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p style=\"background: white; margin: 0in 0in 7.5pt 0in;\">A limited liability company is a legal person, which in itself is a significant advantage compared to a sole proprietorship, as a limited liability company is liable only for the assets it owns.<\/p>\n<p style=\"background: white; margin: 0in 0in 7.5pt 0in;\">When setting up a limited liability company (usually an LLC), the founder must invest the share capital, i.e. the funds invested in the development of the business. The minimum share capital is EUR 2 800, but it is also possible to set up a small-capital LLC with a smaller share capital of EUR 1.<\/p>\n<p>This means that an entrepreneur can start a business even with limited resources.<\/p>\n<\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-7a624d758374d5219 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_7a624d758374d5219\"><a aria-expanded=\"false\" aria-controls=\"7a624d758374d5219\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-1\" data-target=\"#7a624d758374d5219\" href=\"#7a624d758374d5219\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Accounting requirements<\/span><\/a><\/h4><\/div><div id=\"7a624d758374d5219\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_7a624d758374d5219\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>A corporation or partnership must keep double-entry accounts in accordance with the requirements of the laws and regulations and submit annual accounts:<\/p>\n<ul>\n<li>The financial statements of a small company shall comprise at least the balance sheet, the income statement and the notes to the financial statements.<\/li>\n<li>The financial statements of a medium-sized or large company consist of the balance sheet, income statement, cash flow statement, statement of changes in equity and notes to the financial statements.<\/li>\n<\/ul>\n<p>The accounting requirements for a corporation and a partnership are much more complex than for a sole trader or other simpler tax regimes.<\/p>\n<\/div><\/div><\/div> <\/div><\/div><\/td>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-2\">\n<div class=\"fusion-panel panel-default panel-0340e9526b85c8ea9 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_0340e9526b85c8ea9\"><a aria-expanded=\"false\" aria-controls=\"0340e9526b85c8ea9\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-2\" data-target=\"#0340e9526b85c8ea9\" href=\"#0340e9526b85c8ea9\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Corporate income tax<\/span><\/a><\/h4><\/div><div id=\"0340e9526b85c8ea9\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_0340e9526b85c8ea9\"><div class=\"panel-body toggle-content fusion-clearfix\">Corporation tax is payable on distributions of profits, deemed dividends and other distributions of profits. The corporate income tax rate is 20%. Corporation tax is payable by LLCs (excluding micro-entities), PLCs and partnerships. <\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-bb60df0cb19c252a9 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_bb60df0cb19c252a9\"><a aria-expanded=\"false\" aria-controls=\"bb60df0cb19c252a9\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-2\" data-target=\"#bb60df0cb19c252a9\" href=\"#bb60df0cb19c252a9\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Personal income tax<\/span><\/a><\/h4><\/div><div id=\"bb60df0cb19c252a9\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_bb60df0cb19c252a9\"><div class=\"panel-body toggle-content fusion-clearfix\"> Personal income tax is a progressive tax with the following rates:<\/p>\n<ul>\n<li class=\"rtejustify\">20% of annual income up to \u20ac20 004,<\/li>\n<li class=\"rtejustify\">Part of annual income between EUR 20 004 and EUR 78 100 &#8211; 23%,<\/li>\n<li class=\"rtejustify\">For the part of the annual income exceeding EUR 78 100 &#8211; 31%,<\/li>\n<li class=\"rtejustify\">Capital gains tax &#8211; 20%,<\/li>\n<li class=\"rtejustify\">income from property &#8211; 10% if the individual does not apply business expenses.<\/li>\n<\/ul>\n<p>Although in theory a limited liability company may not employ employees, and a member of the management board may perform his duties without remuneration, in such cases corporate income tax and national social security contributions are payable at the minimum wage, in cases in which:<\/p>\n<ul>\n<li>the company&#8217;s turnover in a given month exceeds five minimum wages,<\/li>\n<li>the company does not employ any staff.<\/li>\n<\/ul>\n<p>This means that a corporation cannot avoid paying labour taxes if there is an actual activity. So there has to be a minimum wage contribution of one minimum wage.<\/p>\n<p>These rules are in place so that the owner\/manager of the company does not act without remuneration but receives income in the form of dividends.<\/p>\n<\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-fa22242dbde9774d5 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_fa22242dbde9774d5\"><a aria-expanded=\"false\" aria-controls=\"fa22242dbde9774d5\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-2\" data-target=\"#fa22242dbde9774d5\" href=\"#fa22242dbde9774d5\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">State social insurance mandatory contributions<\/span><\/a><\/h4><\/div><div id=\"fa22242dbde9774d5\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_fa22242dbde9774d5\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>State social insurance mandatory contributions (VSAOI) is a mandatory payment into a special budget account that ensures a socially insured person to receive social insurance services.<\/p>\n<p>The rates of state social insurance mandatory contributions are:<\/p>\n<ul>\n<li>23.59% for the employer,<\/li>\n<li>10.5% for the employee.<\/li>\n<\/ul>\n<p>1% of the total 34.09% mandatory contribution rate goes to financing health services.<\/p>\n<p>The maximum contribution facility in 2023 is EUR 78 100. The excess of the maximum object is the object of solidarity tax.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/td>\n<\/tr>\n<tr>\n<td width=\"284\"><\/td>\n<td width=\"284\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-4e9d30b786a1f3f4dcb\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-4e9d30b786a1f3f4dcb\" href=\"#tab-4e9d30b786a1f3f4dcb\"><h4 class=\"fusion-tab-heading\">Micro-enterprise tax<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-4e9d30b786a1f3f4dcb\" id=\"tab-4e9d30b786a1f3f4dcb\"><div class=\"awb-tab-pane-inner\">\n<h1>Micro-enterprise tax<\/h1>\n<table style=\"height: 146px;\" width=\"1031\">\n<tbody>\n<tr>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-3\">\n<div class=\"fusion-panel panel-default panel-7a16e4dd9cfcb85b8 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_7a16e4dd9cfcb85b8\"><a aria-expanded=\"false\" aria-controls=\"7a16e4dd9cfcb85b8\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-3\" data-target=\"#7a16e4dd9cfcb85b8\" href=\"#7a16e4dd9cfcb85b8\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Forms of commercial activity<\/span><\/a><\/h4><\/div><div id=\"7a16e4dd9cfcb85b8\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_7a16e4dd9cfcb85b8\"><div class=\"panel-body toggle-content fusion-clearfix\">The right to become a micro-enterprise is:<\/p>\n<ul>\n<li><span lang=\"EN-US\" xml:lang=\"EN-US\">individual merchant;<\/span><\/li>\n<li><span lang=\"EN-US\" xml:lang=\"EN-US\">individual enterprise, farms and fish farms;<\/span><\/li>\n<li><span lang=\"EN-US\" xml:lang=\"EN-US\">natural person, which is registered in the State Revenue Service (SRS) as a performer of economic activities<\/span><\/li>\n<li><span lang=\"EN-US\" xml:lang=\"EN-US\">person is not a member of partnership.<\/span><\/li>\n<\/ul>\n<p>Important: the mentioned persons are not registered value added tax payers!<\/p>\n<\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-710d3ddb4f93bcec6 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_710d3ddb4f93bcec6\"><a aria-expanded=\"false\" aria-controls=\"710d3ddb4f93bcec6\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-3\" data-target=\"#710d3ddb4f93bcec6\" href=\"#710d3ddb4f93bcec6\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Criteria for a micro-enterprise<\/span><\/a><\/h4><\/div><div id=\"710d3ddb4f93bcec6\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_710d3ddb4f93bcec6\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>There is the right to choose to pay the micro-enterprise tax (MUN) if the expected turnover will not exceed 50,000 euros and the micro-enterprise does not plan to become a registered value-added tax payer until the value-added tax registration threshold is reached.<\/p>\n<p class=\"rtejustify\">Note that the micro-enterprise tax applies only to the owner. Accordingly, if the micro-enterprise employs staff, its income is subject to social security contributions and payroll tax.<\/p>\n<\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-bcc3089af90b7a78b fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_bcc3089af90b7a78b\"><a aria-expanded=\"false\" aria-controls=\"bcc3089af90b7a78b\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-3\" data-target=\"#bcc3089af90b7a78b\" href=\"#bcc3089af90b7a78b\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Restrictions on micro-enterprises<\/span><\/a><\/h4><\/div><div id=\"bcc3089af90b7a78b\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_bcc3089af90b7a78b\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The owner of a micro-enterprise cannot at the same time be a payer of personal income tax from economic activity, including paying personal income tax on the income of his individual company.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Therefore, the micro-enterprise tax (MUN) can be applied only to one person &#8211; the micro-enterprise owner &#8211; and one registered form of economic activity.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">A micro-enterprise has the right to hire employees for the performance of its economic activity.<\/span><\/span> T<span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">axes are paid from employees&#8217; salaries in the same way as with other employers.<\/span><\/span><br \/>\nA taxable person who has ceased to do business cannot choose to pay MUN again in the same year and in the following year.<\/p>\n<\/div><\/div><\/div> <\/div><\/div><\/td>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-4\">\n<div class=\"fusion-panel panel-default panel-fe659a90cf9772ee6 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_fe659a90cf9772ee6\"><a aria-expanded=\"false\" aria-controls=\"fe659a90cf9772ee6\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-4\" data-target=\"#fe659a90cf9772ee6\" href=\"#fe659a90cf9772ee6\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Micro-enterprise tax<\/span><\/a><\/h4><\/div><div id=\"fe659a90cf9772ee6\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_fe659a90cf9772ee6\"><div class=\"panel-body toggle-content fusion-clearfix\">Comparing the micro-enterprise tax regime with the general tax regime, the micro-enterprise tax regime (MUN) is a simplified tax payment regime, which provides for reduced administrative requirements and simplified tax payment procedures. MUN is not a separate type of tax, but forms a composition of the following taxes:<\/p>\n<ul>\n<li>80% of the micro-business owner&#8217;s State social insurance mandatory contributions,<\/li>\n<li>Personal income tax on the share of income from micro-business activities &#8211; 20%.<\/li>\n<\/ul>\n<p>The micro-business tax payer calculates and pays MUN, but the mentioned taxes are allocated to the relevant headings of the national budget.<\/p>\n<p>The object of the micro-enterprise tax is the turnover of the micro-enterprise, the tax rate in 2024 is 25%, regardless of the amount of the annual turnover.<\/p>\n<\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-11887ddfb0066058a fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_11887ddfb0066058a\"><a aria-expanded=\"false\" aria-controls=\"11887ddfb0066058a\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-4\" data-target=\"#11887ddfb0066058a\" href=\"#11887ddfb0066058a\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Accounting for a micro-enterprise<\/span><\/a><\/h4><\/div><div id=\"11887ddfb0066058a\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_11887ddfb0066058a\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Accounting for MUN purposes can be carried out under the simple accounting system (receipts and payments are accounted for on a cash basis). This can be done by:<\/p>\n<ul>\n<li>sole traders and companies, farms and fish farms (if the turnover in the previous accounting year did not exceed EUR 300 000),<\/li>\n<li>natural persons carrying out a registered economic activity,<\/li>\n<li>associations and other entities (including foundations, religious organisations) whose turnover in the current and previous accounting year does not exceed \u20ac100,000<\/li>\n<\/ul>\n<\/div><\/div><\/div> <div class=\"fusion-panel panel-default panel-f4bfea281e979244e fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_f4bfea281e979244e\"><a aria-expanded=\"false\" aria-controls=\"f4bfea281e979244e\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-4\" data-target=\"#f4bfea281e979244e\" href=\"#f4bfea281e979244e\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Micro-business registration<\/span><\/a><\/h4><\/div><div id=\"f4bfea281e979244e\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_f4bfea281e979244e\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>Micro-enterprise taxpayer status can be obtained by:<\/p>\n<ul>\n<li>by registering your company with the Register of Entrepreneurs,<\/li>\n<li>a natural person, by registering as an economic activity performer in the SRS EDS electronic system or in person at the SRS,<\/li>\n<li>the entities concerned can apply for the status (in the SRS EDS) until 15 December of the following year.<\/li>\n<\/ul>\n<p>Upon receipt of information on the micro-enterprise income tax status, the SRS will take a decision within 5 days on granting or refusing the status (via the SRS EDS).<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/td>\n<\/tr>\n<tr>\n<td width=\"284\"><\/td>\n<td width=\"284\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-bc415e3a02edeff3054\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-bc415e3a02edeff3054\" href=\"#tab-bc415e3a02edeff3054\"><h4 class=\"fusion-tab-heading\">Self employed person<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-bc415e3a02edeff3054\" id=\"tab-bc415e3a02edeff3054\"><div class=\"awb-tab-pane-inner\">\n<h1>Self employed person<\/h1>\n<table style=\"height: 146px;\" width=\"1031\">\n<tbody>\n<tr>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-5\">\n<div class=\"fusion-panel panel-default panel-e9c173156ae26d314 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_e9c173156ae26d314\"><a aria-expanded=\"false\" aria-controls=\"e9c173156ae26d314\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-5\" data-target=\"#e9c173156ae26d314\" href=\"#e9c173156ae26d314\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Description<\/span><\/a><\/h4><\/div><div id=\"e9c173156ae26d314\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_e9c173156ae26d314\"><div class=\"panel-body toggle-content fusion-clearfix\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Business activity carried out by a natural person without establishing a company is called <strong>economic activity<\/strong>.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Economic activity can include a very wide range of activities related to the performance of the company&#8217;s contract: production of goods, trade and provision of services (for example, outsourced accountant, real estate management, etc.), which are not related to employment legal relations.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The amount of income is limited and cannot exceed 284,600 euros.<\/span><\/span>If at least 1 of the 3 criteria is met, the person is obliged to register economic activity (or establish a company):<span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u2022 transactions are regular and systematic \u2013 3 or more transactions per year or 5 or more transactions in 3 years;<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u2022 Income from the transaction exceeds EUR 14,229 per year;<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u2022 The economic nature of the activity refers to a certain activity with the aim of obtaining remuneration.<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">There are exceptions when the economic activity may not be registered for income that does not exceed 3,000 euros per year and is obtained from specially reserved types of activity, as well as there are specially allocated activities that are not considered economic activity.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">On the other hand, there are also areas in which economic activity cannot be registered, as it is necessary to register in the Enterprise Register.<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The operator of an economic activity has the possibility to apply one of 4 tax regimes by registering with the SRS before starting the activity:<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">1) General tax payment procedure;<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2)Micro-enterprise tax;<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">3) Reduced patent fee;<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">4) Notified economic activity for rental or leasing of immovable property.<\/span><\/span><\/p>\n<p>Economic activity performers in the general and micro-enterprise tax regime are often called <strong>self-employed<\/strong> in Latvian legislation.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-a74f64e3ee04d51f1 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_a74f64e3ee04d51f1\"><a aria-expanded=\"false\" aria-controls=\"a74f64e3ee04d51f1\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-5\" data-target=\"#a74f64e3ee04d51f1\" href=\"#a74f64e3ee04d51f1\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Taxable income from economic activity<\/span><\/a><\/h4><\/div><div id=\"a74f64e3ee04d51f1\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_a74f64e3ee04d51f1\"><div class=\"panel-body toggle-content fusion-clearfix\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The operator of the economic activity performs accounting in a simple record, listing the revenues and expenses.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The taxable income of the economic activity is the difference between the received income and the expenses related to its obtaining.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Deductible expenses are limited to 80% of total income.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">However, these restrictions are not applied and the economic activity performer is allowed to deduct the following expenses in full:<\/span><\/span><\/p>\n<ul>\n<li>wages and compulsory employer&#8217;s social security contributions,<\/li>\n<li>real estate tax,<\/li>\n<li>depreciation of fixed assets,<\/li>\n<li>compensation to tenants for vacating and terminating their tenancy due to major repairs or conversion of the premises for business purposes.<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-29fe076010be94ed0 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_29fe076010be94ed0\"><a aria-expanded=\"false\" aria-controls=\"29fe076010be94ed0\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-5\" data-target=\"#29fe076010be94ed0\" href=\"#29fe076010be94ed0\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Restrictions<\/span><\/a><\/h4><\/div><div id=\"29fe076010be94ed0\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_29fe076010be94ed0\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p>The self-employed person is limited to deducting 80% of expenses. These limits are applied when preparing the annual income tax return.<\/p>\n<p>If no income from economic activity has been earned during the year or personal income tax from income is not more than 50 euros, the minimum PIT of 50 euros must be paid in the general tax payment procedure. <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The minimum tax of 50 euros is not payable if:<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u2022 The company has made mandatory state social insurance contributions for employees (PIT, VSAOI),<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u2022 the taxation year is the first one in which the economic activity was registered, and the following taxation year, as well as the year in which the economic activity was terminated or the liquidation process was completed,<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">\u2022 proportionally for the days when a child is taken care of up to the age of two, as well as the days when the &#8220;B&#8221; form of incapacity for work is issued.<\/span><\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/td>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-6\">\n<div class=\"fusion-panel panel-default panel-244d42c7b3abb2fae fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_244d42c7b3abb2fae\"><a aria-expanded=\"false\" aria-controls=\"244d42c7b3abb2fae\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-6\" data-target=\"#244d42c7b3abb2fae\" href=\"#244d42c7b3abb2fae\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Personal income tax<\/span><\/a><\/h4><\/div><div id=\"244d42c7b3abb2fae\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_244d42c7b3abb2fae\"><div class=\"panel-body toggle-content fusion-clearfix\">Personal income tax rates: (progressive PIT)<\/p>\n<ul>\n<li>20% for annual income under 20,004 euros<\/li>\n<li>Part of annual income between EUR 20 004 and EUR 78 100 \u2013 23%,<\/li>\n<li>Part of the annual income exceeding EUR 78,100 \u2013 31%<\/li>\n<\/ul>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Personal income tax is calculated for the year.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">In order to calculate PIT, economic activity performers must submit an annual income declaration for the following year from March 1st to June 1st, but if the tax annual income that is taxed exceeds 62,800, then the declaration must be submitted from April 1st to July 1st.<\/span><\/span><\/p>\n<p>The income of the economic activity has the right to apply the non-taxable minimum, tax reliefs and justified expenses.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-b6ceea425e7521305 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b6ceea425e7521305\"><a aria-expanded=\"false\" aria-controls=\"b6ceea425e7521305\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-6\" data-target=\"#b6ceea425e7521305\" href=\"#b6ceea425e7521305\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">State social insurance mandatory contributions<\/span><\/a><\/h4><\/div><div id=\"b6ceea425e7521305\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b6ceea425e7521305\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Economic activity performers are often called self-employed, which is not quite accurate.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The term &#8220;self-employed&#8221; is given in the law &#8220;On State Social Insurance&#8221;, according to which they are economic operators who have to pay Social Insurance Contribution &#8211; 31.07%.<\/span><\/span><\/p>\n<p style=\"text-align: left;\">If the economic activity performer has a monthly income of at least 700 euros, he\/she makes mandatory state social insurance contributions in the amount of 31.07%. It should be noted that 31.07% rate does not include insurance for unemployment, accidents at work and occupational diseases.<\/p>\n<p style=\"text-align: left;\">If the monthly income is below 700 euros, the self-employed person makes mandatory contributions to pension insurance of 10% of the actual income.<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-fb34e203b52249404 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_fb34e203b52249404\"><a aria-expanded=\"false\" aria-controls=\"fb34e203b52249404\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-6\" data-target=\"#fb34e203b52249404\" href=\"#fb34e203b52249404\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Registration<\/span><\/a><\/h4><\/div><div id=\"fb34e203b52249404\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_fb34e203b52249404\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">It is possible to register economic activity in two ways:<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">1) the SRS electronic declaration system can be used;<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2) you can go to any customer center by presenting an identity document (passport or eID) and filling out the taxpayer registration form.<\/span><\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/td>\n<\/tr>\n<tr>\n<td width=\"284\"><\/td>\n<td width=\"284\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-21dd201fe43dc511171\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-21dd201fe43dc511171\" href=\"#tab-21dd201fe43dc511171\"><h4 class=\"fusion-tab-heading\">Enterprise agreement<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-21dd201fe43dc511171\" id=\"tab-21dd201fe43dc511171\"><div class=\"awb-tab-pane-inner\">\n<h1>Enterprise agreement<\/h1>\n<table style=\"height: 146px;\" width=\"1031\">\n<tbody>\n<tr>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-7\">\n<div class=\"fusion-panel panel-default panel-486a4aa34bfecfe0b fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_486a4aa34bfecfe0b\"><a aria-expanded=\"false\" aria-controls=\"486a4aa34bfecfe0b\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-7\" data-target=\"#486a4aa34bfecfe0b\" href=\"#486a4aa34bfecfe0b\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Description<\/span><\/a><\/h4><\/div><div id=\"486a4aa34bfecfe0b\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_486a4aa34bfecfe0b\"><div class=\"panel-body toggle-content fusion-clearfix\">Enterprise agreement can be concluded with both natural and legal persons. The entrepreneur may engage other persons to perform the work (if this is provided for in the contract). The contract specifies a specific work outcome (an object produced, such as a work of art, a service performed, such as the dismantling of a building) but it can also involve regular, systematic work, such as providing accounting services. Overall, entering into a enterprise agreement is similar to hiring, but there are some significant differences that need to be considered.The most important difference is <strong>the purpose of the contract<\/strong>: in the case of an employment contract, it is important to employ a specific person for work in general, whereas in the case of a enterprise agreement, the main objective is the specified work outcome. In this case, the employer may not be concerned about who performs the particular task; what matters is that the specified work is completed.<strong>Work tools<\/strong>: In the case of a enterprise agreement, the entrepreneur carries out the order with their own tools of work. In the case of an employment contract, the employer provides and ensures the means of work.<\/p>\n<p><strong>Work organization<\/strong>: In an employment contract, the employee is subject to the employer&#8217;s regulations (such as specified working hours, rest periods, workplace, etc.). In contrast, the entrepreneur achieves the agreed-upon result in the enterprise agreement <span style=\"font-family: inherit; font-size: inherit;\">according to their own discretion.<\/span><\/p>\n<p><strong>Tax payment procedure<\/strong>: In the case of an employment contract, tax payment is the employer&#8217;s responsibility, whereas in the case of a enterprise agreement, if the contract is concluded with an economic activity provider, taxes are paid by the contractor himself.<\/p>\n<p>If a natural person, when concluding an enterprise agreement, is not registered as a performer of economic activity, he is considered an employee, and in this case, the employer must withhold personal income tax (PIT), VSAOI and provide information on the person&#8217;s employment, as in the case of employment relations.<\/p>\n<p><strong>Salary<\/strong>: In an employment contract, payment is made regularly, while in a enterprise agreement contract, salary terms are agreed upon in the contract, taking into account the work done.<\/p>\n<p><strong>Guarantees<\/strong>: When concluding an enterprise agreement, the entrepreneur does not have the guarantees that exist in the case of an employment contract (for example, additional pay for work during night hours).<\/p>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-bb8c70805d6a788a5 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_bb8c70805d6a788a5\"><a aria-expanded=\"false\" aria-controls=\"bb8c70805d6a788a5\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-7\" data-target=\"#bb8c70805d6a788a5\" href=\"#bb8c70805d6a788a5\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Registration<\/span><\/a><\/h4><\/div><div id=\"bb8c70805d6a788a5\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_bb8c70805d6a788a5\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The conclusion of the contract is notified in the SRS EDS system by submitting the notification &#8220;Information about employees&#8221; (codes 11 and 81 must be indicated).<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">On the day of termination of the enterprise agreement, the customer submits information about the employees, indicating the code 82.<\/span><\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/td>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-8\">\n<div class=\"fusion-panel panel-default panel-002e4a737e42e8fe2 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_002e4a737e42e8fe2\"><a aria-expanded=\"false\" aria-controls=\"002e4a737e42e8fe2\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-8\" data-target=\"#002e4a737e42e8fe2\" href=\"#002e4a737e42e8fe2\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Personal income tax<\/span><\/a><\/h4><\/div><div id=\"002e4a737e42e8fe2\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_002e4a737e42e8fe2\"><div class=\"panel-body toggle-content fusion-clearfix\">Personal income tax rates: (progressive PIT)<\/p>\n<ul>\n<li>20% for annual income under 20,004 euros<\/li>\n<li>Part of annual income between EUR 20 004 and EUR 78 100 \u2013 23%,<\/li>\n<li>Part of the annual income exceeding EUR 78,100 \u2013 31%<\/li>\n<\/ul>\n<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-86aa8b6ae6afa2197 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_86aa8b6ae6afa2197\"><a aria-expanded=\"false\" aria-controls=\"86aa8b6ae6afa2197\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-8\" data-target=\"#86aa8b6ae6afa2197\" href=\"#86aa8b6ae6afa2197\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">State social insurance mandatory contributions<\/span><\/a><\/h4><\/div><div id=\"86aa8b6ae6afa2197\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_86aa8b6ae6afa2197\"><div class=\"panel-body toggle-content fusion-clearfix\">\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">State social insurance mandatory contribution rate (VSAOI), if the employee is insured with all types of social insurance, is 34.09%, of which 23.09% is paid by the employer and 10.50% by the employee.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">1% of the total mandatory contribution rate is directed to the financing of healthcare services.<\/span><\/span><\/p>\n<p>The maximum amount of the contribution object in 2024 is 78,100 euros. The excess of the maximum object is the object of solidarity tax.<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/td>\n<\/tr>\n<tr>\n<td width=\"284\"><\/td>\n<td width=\"284\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-f95c24f179a4706ddf0\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-f95c24f179a4706ddf0\" href=\"#tab-f95c24f179a4706ddf0\"><h4 class=\"fusion-tab-heading\">Non-registered commercial activity<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-f95c24f179a4706ddf0\" id=\"tab-f95c24f179a4706ddf0\"><div class=\"awb-tab-pane-inner\">\n<h1>Non-registered commercial activity<\/h1>\n<h1><\/h1>\n<table style=\"height: 146px;\" width=\"1031\">\n<tbody>\n<tr>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-9\">\n<div class=\"fusion-panel panel-default panel-73bf3aa88faf595eb fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_73bf3aa88faf595eb\"><a aria-expanded=\"false\" aria-controls=\"73bf3aa88faf595eb\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-9\" data-target=\"#73bf3aa88faf595eb\" href=\"#73bf3aa88faf595eb\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Description<\/span><\/a><\/h4><\/div><div id=\"73bf3aa88faf595eb\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_73bf3aa88faf595eb\"><div class=\"panel-body toggle-content fusion-clearfix\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">If a natural person owns real estate that he wants to rent, there are 3 options for choosing the PIT payment regime:<\/span><\/span><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">1) register as a performer of economic activity;<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">2) apply the special regime by notifying the non-registration of the economic activity (hereinafter referred to as the special regime);<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">3) register as a micro-enterprise taxpayer.<\/span><\/span><\/p>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The special tax regime is simpler and usually also more beneficial (assuming that there are no significant costs associated with renting real estate).<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The owner can rent several real estate objects by applying this special regime<\/span><\/span>.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-b58907ed49bd4fbc8 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_b58907ed49bd4fbc8\"><a aria-expanded=\"false\" aria-controls=\"b58907ed49bd4fbc8\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-9\" data-target=\"#b58907ed49bd4fbc8\" href=\"#b58907ed49bd4fbc8\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Registration<\/span><\/a><\/h4><\/div><div id=\"b58907ed49bd4fbc8\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_b58907ed49bd4fbc8\"><div class=\"panel-body toggle-content fusion-clearfix\"><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">In order to announce the rental\/lease of real estate and pay taxes under the special regime, it is necessary to inform the SRS within five working days from the moment of concluding the rental agreement.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">You must also fill out the taxpayer registration form and attach a submission stating that you are using the right not to register your economic activity, as well as a copy of the rental\/lease agreement.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">In the other options, it is necessary to register as a performer of economic activity or as a micro-enterprise tax payer<\/span><\/span>.<\/div><\/div><\/div><\/div><\/div><\/td>\n<td width=\"284\"><div class=\"accordian fusion-accordian\" style=\"--awb-border-size:1px;--awb-icon-size:16px;--awb-content-font-size:15px;--awb-icon-alignment:left;--awb-hover-color:#f9f9fb;--awb-border-color:#e2e2e2;--awb-background-color:#ffffff;--awb-divider-color:#e0dede;--awb-divider-hover-color:#e0dede;--awb-icon-color:#ffffff;--awb-title-color:#03a9f4;--awb-content-color:#000000;--awb-icon-box-color:#333333;--awb-toggle-hover-accent-color:#1a80b6;--awb-title-font-family:&quot;Noticia Text&quot;;--awb-title-font-weight:400;--awb-title-font-style:normal;--awb-title-font-size:13px;--awb-content-font-family:&quot;Noticia Text&quot;;--awb-content-font-style:normal;--awb-content-font-weight:400;\"><div class=\"panel-group fusion-toggle-icon-boxed\" id=\"accordion-15817-10\">\n<div class=\"fusion-panel panel-default panel-928b2dff6b8ad39e4 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_928b2dff6b8ad39e4\"><a aria-expanded=\"false\" aria-controls=\"928b2dff6b8ad39e4\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-10\" data-target=\"#928b2dff6b8ad39e4\" href=\"#928b2dff6b8ad39e4\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Personal income tax<\/span><\/a><\/h4><\/div><div id=\"928b2dff6b8ad39e4\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_928b2dff6b8ad39e4\"><div class=\"panel-body toggle-content fusion-clearfix\">In the special payment regime, personal income tax is 10% of rent or lease income. A natural person cannot take into account and deduct expenses related to the management or financing of this property. The only expense item that is deductible is real estate tax. In this case, VSAOI are not paid, the lessor records only revenues. The lessor must submit an annual income declaration if real estate is leased to a natural person who has not registered as an economic operator. In the special regime, the non-taxable minimum or any other personal income tax benefits are not applied<span style=\"font-family: inherit; font-size: inherit;\">.<\/div><\/div><\/div><div class=\"fusion-panel panel-default panel-d37a02f22426256c6 fusion-toggle-has-divider\"><div class=\"panel-heading\"><h4 class=\"panel-title toggle\" id=\"toggle_d37a02f22426256c6\"><a aria-expanded=\"false\" aria-controls=\"d37a02f22426256c6\" role=\"button\" data-toggle=\"collapse\" data-parent=\"#accordion-15817-10\" data-target=\"#d37a02f22426256c6\" href=\"#d37a02f22426256c6\"><span class=\"fusion-toggle-icon-wrapper\" aria-hidden=\"true\"><i class=\"fa-fusion-box active-icon awb-icon-minus\" aria-hidden=\"true\"><\/i><i class=\"fa-fusion-box inactive-icon awb-icon-plus\" aria-hidden=\"true\"><\/i><\/span><span class=\"fusion-toggle-heading\">Other taxes<\/span><\/a><\/h4><\/div><div id=\"d37a02f22426256c6\" class=\"panel-collapse collapse \" aria-labelledby=\"toggle_d37a02f22426256c6\"><div class=\"panel-body toggle-content fusion-clearfix\"><\/span><\/p>\n<p class=\"rtejustify\">There are no other taxes to pay.<\/p>\n<\/div><\/div><\/div>\n<\/div><\/div><\/td>\n<\/tr>\n<tr>\n<td width=\"284\"><\/td>\n<td width=\"284\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div><div class=\"nav fusion-mobile-tab-nav\"><ul class=\"nav-tabs\" role=\"tablist\" aria-orientation=\"vertical\"><li  role=\"presentation\"><a class=\"tab-link\" data-toggle=\"tab\" role=\"tab\" aria-controls=\"tab-474d85dcd92c93003db\" aria-selected=\"false\" tabindex=\"-1\" id=\"mobile-fusion-tab-474d85dcd92c93003db\" href=\"#tab-474d85dcd92c93003db\"><h4 class=\"fusion-tab-heading\">Reduced patent fee<\/h4><\/a><\/li><\/ul><\/div><div class=\"tab-pane fade fusion-clearfix\" role=\"tabpanel\" tabindex=\"0\" aria-labelledby=\"fusion-tab-474d85dcd92c93003db\" id=\"tab-474d85dcd92c93003db\"><div class=\"awb-tab-pane-inner\">\n<h1>Reduced patent fee<\/h1>\n<p><span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The patent fee payment regime has been canceled from 2021, maintaining the reduced patent fee regime.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The reduced patent fee is a single fixed payment determined by the state, which includes personal income tax payments for the economic activity of a natural person.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The reduced patent fee is 17 euros per year or 9 euros per half year.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">Payers of the reduced patent fee are not socially insured, as this fee includes only personal income tax.<\/span><\/span> <span class=\"jCAhz ChMk0b\"><span class=\"ryNqvb\">The payer of the reduced patent fee is registered by the State Revenue Service after the person has submitted an application.<\/span><\/span><\/p>\n<p>A natural person has the right to pay the reduced patent fee if certain conditions are met:<\/p>\n<ul>\n<li>The natural person receive a pension (including early retirement) and may apply the pensioner&#8217;s non-taxable minimum,<\/li>\n<li>have a group 1 or 2 disability classification,<\/li>\n<li>did not receive more than EUR 3000 from income the previous year,<\/li>\n<li>are not a payroll taxpayer,<\/li>\n<li>do not employ other people,<\/li>\n<li>according to the natural person&#8217;s own forecast, the income from economic activity for the tax year will not exceed 3,000 euros.<\/li>\n<\/ul>\n<p>A natural person can choose to pay the reduced patent fee if he operates in one of the specified areas of economic activity:<\/p>\n<p>&#8211; Leather and textile crafts,<br \/>\n&#8211; Manufacture and\/or repair of clothing and footwear, watches, and locks,<br \/>\n&#8211; Household services,<br \/>\n&#8211; Handicrafts,<br \/>\n&#8211; Florist,<br \/>\n&#8211; Home care services.<\/p>\n<\/div><\/div><\/div><\/div><div class=\"fusion-clearfix\"><\/div><\/div><\/div><\/div><\/div><div class=\"fusion-fullwidth fullwidth-box fusion-builder-row-3 hundred-percent-fullwidth non-hundred-percent-height-scrolling\" style=\"--awb-border-radius-top-left:0px;--awb-border-radius-top-right:0px;--awb-border-radius-bottom-right:0px;--awb-border-radius-bottom-left:0px;--awb-overflow:visible;--awb-flex-wrap:wrap;\" ><\/div><div class=\"fusion-builder-row fusion-row\"><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-4 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;width:100%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-3\"><\/div><\/p>\n<p><a href=\"http:\/\/breicis.com\/zinas\/\"><strong>Jaun\u0101k\u0101s zi\u0146as<\/strong><\/a><\/p>\n<p><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-separator fusion-full-width-sep\" style=\"margin-left: auto;margin-right: auto;margin-top:5px;margin-bottom:5px;width:100%;\"><div class=\"fusion-separator-border sep-single sep-solid\" style=\"--awb-height:20px;--awb-amount:20px;--awb-sep-color:#1e73be;border-color:#1e73be;border-top-width:1px;\"><\/div><\/div><div class=\"fusion-sep-clear\"><\/div><div class=\"fusion-recent-posts fusion-recent-posts-1 avada-container layout-date-on-side layout-columns-4\"><section class=\"fusion-columns columns fusion-columns-4 columns-4\"><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">3<\/span><span class=\"fusion-month-year\">Monday, August 3, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-08-04T14:48:41+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/transfer-pricing-can-a-manufacturer-suffer-losses\/\">Transfer pricing: can a manufacturer suffer losses?<\/a><\/h4><p>Preword Manufacturing companies within the group may experience operating losses due to various commercial factors, including adverse market [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">17<\/span><span class=\"fusion-month-year\">Friday, July 17, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-07-21T10:52:01+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/alternative-dividend-taxation-regime-from-2026-in-latvia-what-does-it-mean-for-business-owners-and-foreign-investors-video\/\">Alternative dividend taxation regime from 2026 in Latvia. What does it mean for business owners and foreign investors? (video)<\/a><\/h4><p>General Starting from 1 January 2026, Latvian companies whose shareholders are exclusively individuals can elect a new dividend [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">8<\/span><span class=\"fusion-month-year\">Sunday, February 8, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-02-08T14:20:59+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/working-abroad-what-latvian-residents-need-to-know-about-taxes\/\">Working abroad? What Latvian residents need to know about taxes<\/a><\/h4><p>If you are a Latvian tax resident and work or have worked abroad, it is important to understand [...]<\/p><\/div><\/article><article class=\"post fusion-column column col col-lg-3 col-md-3 col-sm-3\"><div class=\"fusion-date-and-formats\"><div class=\"fusion-date-box updated\"><span class=\"fusion-date\">16<\/span><span class=\"fusion-month-year\">Friday, January 16, 2026<\/span><\/div><div class=\"fusion-format-box\"><i class=\"awb-icon-pen\" aria-hidden=\"true\"><\/i><\/div><\/div><div class=\"recent-posts-content\"><span class=\"vcard\" style=\"display: none;\"><span class=\"fn\"><a href=\"https:\/\/breicis.com\/en\/author\/adminbreicis\/\" rel=\"author\">SIA Breicis<\/a><\/span><\/span><span class=\"updated\" style=\"display:none;\">2026-01-16T15:55:34+00:00<\/span><h4 class=\"entry-title\"><a href=\"https:\/\/breicis.com\/en\/transfer-pricing-in-2026-key-changes-and-their-practical-impact-on-businesses\/\">Transfer Pricing in 2026: Key Changes and Their Practical Impact on Businesses<\/a><\/h4><p>As of 1 January 2026, significant amendments to the transfer pricing framework have come into force in Latvia. [...]<\/p><\/div><\/article><\/section><\/div><div class=\"fusion-layout-column fusion_builder_column fusion-builder-column-5 fusion_builder_column_1_1 1_1 fusion-one-full fusion-column-first fusion-column-last fusion-column-no-min-height\" style=\"--awb-bg-size:cover;--awb-margin-bottom:0px;width:100%;\"><div class=\"fusion-column-wrapper fusion-flex-column-wrapper-legacy\"><div class=\"fusion-clearfix\"><\/div><\/div><\/div><div class=\"fusion-text fusion-text-4\"><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jaun\u0101k\u0101s zi\u0146as<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-15817","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nodok\u013cu re\u017e\u012bmi komercdarb\u012bbas veik\u0161anai | K\u0101du izv\u0113l\u0113ties? | BREICIS<\/title>\n<meta name=\"description\" content=\"Nodok\u013cu re\u017e\u012bmu Latvij\u0101 apskats. 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