{"id":8651,"date":"2018-06-21T10:51:34","date_gmt":"2018-06-21T10:51:34","guid":{"rendered":"http:\/\/breicis.com\/?page_id=8651"},"modified":"2025-03-25T20:02:54","modified_gmt":"2025-03-25T20:02:54","slug":"vat-registration-latvia","status":"publish","type":"page","link":"https:\/\/breicis.com\/en\/vat-registration-latvia\/","title":{"rendered":"VAT registration Latvia"},"content":{"rendered":"<h1>VAT registration in Latvia<\/h1>\n<h2>Summary<\/h2>\n<p>Overall, an entity must register for VAT purposes in Latvia in the following situations:<\/p>\n<ul>\n<li>If the entity&#8217;s taxable supplies in Latvia exceed 50,000 EUR within 12 months<\/li>\n<li>Its intra-community acquisition value exceeds 10,000 EUR<\/li>\n<li>The entity is engaged in distance sales (B2C) and the value of goods supplied exceeds 10,000 EUR<\/li>\n<li>The entity supplies or receives cross-border services, where such services are deemed to be supplied at the place of the recipient of services.<\/li>\n<\/ul>\n<p>If you are doing business in Latvia, you should evaluate the possible requirements for Latvian VAT number registration in Latvia. Also, if an entity should obtain a VAT number in one of the EU countries (e.g. distance sales), it can choose Latvia. The regulations for <a href=\"http:\/\/breicis.com\/en\/vat-latvia\">VAT in Latvia<\/a> are determined by the EU VAT Directive which is adopted in Latvia, as well.<\/p>\n<h2><img decoding=\"async\" class=\"wp-image-14404 aligncenter\" src=\"https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-1024x681.jpg\" alt=\"VAT registration in Latvia\" width=\"394\" height=\"262\" srcset=\"https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-200x133.jpg 200w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-300x199.jpg 300w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-400x266.jpg 400w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-600x399.jpg 600w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-768x511.jpg 768w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-800x532.jpg 800w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-1024x681.jpg 1024w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-1200x798.jpg 1200w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/08\/94770788_m_normal_none-1536x1021.jpg 1536w\" sizes=\"(max-width: 394px) 100vw, 394px\" \/><\/h2>\n<p>If you want to learn more about the benefits of registering a VAT number in Latvia, please click <a href=\"https:\/\/breicis.com\/en\/unlocking-business-opportunities-the-vat-number-in-latvia\/\">here<\/a>.<\/p>\n<h2>Who is liable for the VAT registration in Latvia<\/h2>\n<p>In general, the following persons have to be registered with the State Revenue Service Value Added Tax (VAT) Taxable Persons Register (Article 56):<\/p>\n<ul>\n<li>individuals (natural persons)<\/li>\n<li>legal entities<\/li>\n<li>partnerships<\/li>\n<li>an authorised individual (natural person) of a group of persons, if the group of persons is operating based on an agreement for the performance of joint economic activity<\/li>\n<li>a VAT group, indicating the principal undertaking of the VAT group which undertakes the commitments to submit a tax return on behalf of the VAT group and perform other obligations of a registered taxable person<\/li>\n<li>a fiscal representative<\/li>\n<\/ul>\n<p>Overall, a taxable person must register as a VAT payer before the transaction(Article 55), provided that it:<\/p>\n<ul>\n<li>carries out taxable transactions in Latvia, or<\/li>\n<li>receives the services inland the place of supply of which is deemed inland (under Article 19 (1) of the VAT Act), or<\/li>\n<li>supplies the services, the place of supply of which is another Member State and to which the recipient of services is responsible for payment of taxes (Article 19 (1) of the VAT Act).<\/li>\n<\/ul>\n<p>Nevertheless, a taxable person has the right to register with the State Revenue Service VAT payers register for a definite period, which indicates carrying out taxable transactions in the submission for registration according to Article 66 (1) of the <a href=\"http:\/\/breicis.com\/en\/vat-latvia\">VAT Act<\/a>.<\/p>\n<h2 dir=\"auto\">When does a foreign company have to apply for a Latvian VAT number?<\/h2>\n<p dir=\"auto\">Latvian VAT is a part of the EU VAT system, therefore, the VAT registration rules in Latvia are similar to those in other EU countries. Consequently, in Latvia, you are likely to register your VAT number if you are doing VAT-taxable business activities in Latvia.<\/p>\n<h3><\/h3>\n<table style=\"height: 316px;\" width=\"733\">\n<tbody>\n<tr>\n<td width=\"336\">\n<p dir=\"auto\">For foreign companies VAT registration in Latvia is highly expected in the situations below:<\/p>\n<ul>\n<li dir=\"auto\">the company is purchasing, producing and selling the goods in Latvia<\/li>\n<li dir=\"auto\">it is importing goods in Latvia<\/li>\n<li>in case of distance selling, i.e. if the foreign entity sells the goods to consumers in Latvia using the internet or catalogues<\/li>\n<li dir=\"auto\">a foreign company holds the stock in warehouses or on consignment stock in Latvia<\/li>\n<li dir=\"auto\">a foreign company provides training\/exhibition events with paid tickets.<\/li>\n<li dir=\"auto\">it provides supply, installation and maintenance of equipment in some situations.<\/li>\n<\/ul>\n<\/td>\n<td width=\"42\"><\/td>\n<td width=\"246\"><strong>If you need assistance with VAT, send us the request by clicking below:<\/strong><\/p>\n<p><div class=\"fusion-image-element in-legacy-container\" style=\"--awb-caption-title-font-family:var(--h2_typography-font-family);--awb-caption-title-font-weight:var(--h2_typography-font-weight);--awb-caption-title-font-style:var(--h2_typography-font-style);--awb-caption-title-size:var(--h2_typography-font-size);--awb-caption-title-transform:var(--h2_typography-text-transform);--awb-caption-title-line-height:var(--h2_typography-line-height);--awb-caption-title-letter-spacing:var(--h2_typography-letter-spacing);\"><span class=\" fusion-imageframe imageframe-none imageframe-1 hover-type-none\"><a class=\"fusion-no-lightbox\" href=\"https:\/\/breicis.com\/en\/vat-registration-form\" target=\"_self\" aria-label=\"VAT registration\"><img decoding=\"async\" width=\"2209\" height=\"1141\" src=\"https:\/\/breicis.com\/wp-content\/uploads\/2023\/09\/VAT-registration.jpg\" alt class=\"img-responsive wp-image-14430\" srcset=\"https:\/\/breicis.com\/wp-content\/uploads\/2023\/09\/VAT-registration-200x103.jpg 200w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/09\/VAT-registration-400x207.jpg 400w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/09\/VAT-registration-600x310.jpg 600w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/09\/VAT-registration-800x413.jpg 800w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/09\/VAT-registration-1200x620.jpg 1200w, https:\/\/breicis.com\/wp-content\/uploads\/2023\/09\/VAT-registration.jpg 2209w\" sizes=\"(max-width: 800px) 100vw, 2209px\" \/><\/a><\/span><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p>The registration threshold for foreign companies is zero, except for distance selling where it is 10 000 euros.<\/p>\n<p>More detailed VAT registration in Latvia requirements for EU taxpayers and third countries are described below.<\/p>\n<h2>Specific VAT cases for the EU companies<\/h2>\n<p>The EU VAT payer must register for VAT in Latvia if it supplies goods to a non-taxable person and assembles or installs them domestically. Therefore, the EU taxpayer must register a VAT number in advance with the VAT register of the <a href=\"https:\/\/www.vid.gov.lv\/en\/value-added-tax\">State Revenue Service<\/a> irrespective of the value of the goods.<\/p>\n<p>However, in case of distance sales of goods, the EU VAT payer must register in the VAT register of the SRS:<\/p>\n<ul>\n<li>within 30 days when the total value of supplies in the preceding or current calendar year has reached\u00a0 EUR 10 000;<\/li>\n<li>before the sales, if the goods are subject to excise duty (alcohol, gasoline, tobacco etc.), the value does not matter.<\/li>\n<\/ul>\n<p>In addition, the EU VAT payer has t<span style=\"text-decoration: underline;\">he right<\/span> to register with the VAT register also before reaching the above threshold.<\/p>\n<p>Finally, the EU VAT payer may have a fixed establishment in Latvia.\u00a0 The &#8220;fixed establishment&#8221; means sufficient business representation in Latvia using labour and technical resources. Such establishments should also register as VAT payers before commencing the sales. However, please do not confuse &#8220;fixed establishment&#8221; with &#8220;permanent establishment&#8221;. The latter defines the corporate income taxpayer, although the permanent establishment itself may trigger registration for VAT.<\/p>\n<h2>When the EU companies are allowed to skip the VAT registration?<\/h2>\n<p>While falling under the general VAT registration rule, nevertheless an EU VAT payer is entitled not to register with the VAT registry if it:<\/p>\n<ol>\n<li>supplies goods or services in respect of which the tax is payable to the State budget by the recipient of the goods or services;<\/li>\n<li>carries out only supply transactions in a customs warehouse or free zone with the EU goods being exported and non-EU goods;<\/li>\n<li>carries out transactions of supply of non-EU goods or the EU goods subject to export between domestic customs warehouses or free zones to other warehouses or free zones of another EU country;<\/li>\n<li>the VAT registration is not necessary also if it carries out a supply of goods from another Member State to a warehouse in Latvia and all the following conditions are met:<\/li>\n<\/ol>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li>the EU VAT payer shifts the goods from the other Member State to the inland warehouse for delivery at a later stage (within 12 months), to a VAT payer who is entitled to take ownership of those goods;<\/li>\n<li>the EU VAT payer\u00a0 does not have a place of business and a permanent establishment in Latvia;<\/li>\n<li>the consignee of the goods is the VAT payer and the supplier knows the VAT number of the consignee.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p>There are other specific exemptions available.<\/p>\n<h2>VAT registration depends on the taxpayer&#8217;s status and the type of business<\/h2>\n<h3>Individuals and legal entities<\/h3>\n<div class=\"table-1\">\n<table style=\"height: 80px;\" width=\"891\">\n<thead>\n<tr>\n<th align=\"left\">Persons<\/th>\n<th align=\"left\"><strong>Conditions for registration<\/strong><\/th>\n<th align=\"left\"><strong>Registration deadline<\/strong><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">\n<ul>\n<li>Individual<\/li>\n<li>Legal entity<\/li>\n<li>Partnerships<\/li>\n<li style=\"text-align: left;\">The person authorized by the group of persons<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">The total value of the VAT-taxable supplies within the previous 12 months has reached 50,000 Euros. However, this does not include the delivery of fixed assets or intangibles, if such a delivery is one-off during the 12 months.<\/td>\n<td align=\"left\">Until the 15<sup>th<\/sup> date of the month following the taxation period, when the taxable supplies reach 50,000 Euros, submit a registration application to the SRS.<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">\n<ul>\n<li>Legal entity<\/li>\n<li>Individuals carrying out business activity<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">The value minus VAT of the goods\u2019 acquisition within the EU exceeds 10,000 Euros in the current calendar year.<\/td>\n<td align=\"left\">Until the 15<sup>th<\/sup> date of the month after the taxation period, when the acquisition value reaches 10,000 Euros, submit a registration application to the SRS.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"table-1\"><\/div>\n<h3>The EU VAT payers<\/h3>\n<p>&nbsp;<\/p>\n<div class=\"table-1\">\n<table style=\"height: 44px;\" width=\"891\">\n<thead>\n<tr>\n<th align=\"left\">Persons<\/th>\n<th align=\"left\">Conditions of VAT registration<\/th>\n<th align=\"left\">Registration deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">\n<ul>\n<li>The EU taxpayers<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">\n<ul>\n<li style=\"text-align: justify;\">The EU company acquires or delivers the goods inland;<\/li>\n<li style=\"text-align: justify;\">It provides services domestically that are subject to VAT, and is responsible for the payment of VAT to the state budget;<\/li>\n<li>It supplies the goods subject to excise tax in Latvia to a non-taxable person, independently from the value of delivered excise goods.<\/li>\n<li style=\"text-align: justify;\">The EU taxpayer resells the goods and receives the purchased goods in Latvia (the value of goods should be at least 10,000 euros).<\/li>\n<li>It delivers goods to an unregistered taxpayer or a non-taxable person and assembles and installs these goods within the inland.<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">\n<ul>\n<li>Before execution of the transactions<\/li>\n<li>Before execution of the transactions<\/li>\n<li>Before execution of the transactions<\/li>\n<li>No later than within 30 days\u2019 time since achievement or exceeding the sum mentioned<\/li>\n<li>Before execution of the transactions<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>Third-country taxpayers or permanent establishment<\/h3>\n<div class=\"table-1\">\n<table style=\"height: 44px;\" width=\"891\">\n<thead>\n<tr>\n<th align=\"left\">Persons<\/th>\n<th align=\"left\">Conditions of VAT registration<\/th>\n<th align=\"left\">Registration deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">\n<ul>\n<li>The third country taxpayers or its authorized person<\/li>\n<li>A permanent establishment of the taxpayer of another EU member state or the third state<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">Carry out VAT-taxable transactions in the inland, and is responsible for VAT payment in state budget.<\/td>\n<td align=\"left\">\n<ul>\n<li>\u00a0Before execution of the transactions<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<h3>VAT Group<\/h3>\n<div class=\"table-1\">\n<table style=\"height: 44px;\" width=\"891\">\n<thead>\n<tr>\n<th align=\"left\">Persons<\/th>\n<th align=\"left\">Conditions of VAT registration<\/th>\n<th align=\"left\">Registration deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">\n<ul>\n<li>VAT group<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">To qualify for the VAT group, the entities should comply with the following:<\/p>\n<ul>\n<li>only registered VAT payers may enter the group;<\/li>\n<li>a registered taxpayer should not be a member of another VAT group at the same time;<\/li>\n<li>the total value of at least one VAT group member\u2019s goods delivery and service provisions taxable by VAT within the previous 12 months is at least 350,000 Euros;<\/li>\n<li>the members are subsidiaries in the Republic of Latvia of capital companies that are included in one group of companies (Koncerns) or a foreign trader, included within the group of companies;<\/li>\n<li>a VAT group\u2019s foundation contract is signed, in which the main company is set out;<\/li>\n<li>the members are available at their legal address.<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">\n<ul>\n<li>Before execution of the transactions<\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"table-1\"><\/div>\n<h3>Fiscal representative<\/h3>\n<div class=\"table-1\">\n<table style=\"height: 44px;\" width=\"891\">\n<thead>\n<tr>\n<th align=\"left\">Persons<\/th>\n<th align=\"left\">Conditions of VAT registration<\/th>\n<th align=\"left\">Registration deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">Fiscal representative<\/td>\n<td align=\"left\">\n<ul>\n<li>Has registered in the inland of business activity more than 2 years ago, and has been continuously done business since registration;<\/li>\n<li>On the day of applying SRS for registration of the SRS\u2019s VAT payers\u2019 register, has no tax liabilities or the due date for the payments has been deferred and this person is fulfilling their liabilities.<\/li>\n<li>The person entitled to represent an individual or legal entity<\/li>\n<li>has no criminal record for offences that may affect the determination of tax amount.<\/li>\n<li>The tax declaration is submitted within the term and the demanded additional information before the deadline set by the SRS.<\/li>\n<li>Can be reached at its legal address or declared residence.<\/li>\n<li>Submits one of these verifications for covering the possible VAT debt: a) bank\u2019s verification on savings in the deposit account for covering the possible VAT debt on the day of registration for 14,220 Euros, and during the operation of the fiscal representative \u2013 at least 20% of the amount of the average taxable transactions\u2019 value, shown in the VAT declaration for the previous three taxation periods of fiscal representative, but no less than 10,000 Lats.<\/li>\n<li>Verification of the bank or insurance company on security for covering the possible VAT debt, no less than 284,570 Euros.<\/li>\n<li>Is a client, registered in the SRS\u2019s electronic declaration system.<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"table-1\"><\/div>\n<h3>Public person<\/h3>\n<div class=\"table-1\">\n<table style=\"height: 44px;\" width=\"891\">\n<thead>\n<tr>\n<th align=\"left\">Persons<\/th>\n<th align=\"left\">Conditions of VAT registration<\/th>\n<th align=\"left\">Registration deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">Public person<\/td>\n<td align=\"left\">Carries out transactions taxable by VAT, and these transactions may create substantial distortion in competition or:<\/p>\n<ul>\n<li>provides telecommunication services;<\/li>\n<li>delivers goods (including water, gas, electricity, steam, heating);<\/li>\n<li>provides goods\u2019 transportation services;<\/li>\n<li>provides port or airport services;<\/li>\n<li>provides public passenger transportation services;<\/li>\n<li>carries out intervention transactions of agriculture by carrying out terms of regulations on the common organization of agriculture\u2019s product market;<\/li>\n<li>organizes fairs and trade exhibitions;<\/li>\n<li>provides warehouse services;<\/li>\n<li>provides a commercial type of advertisement services;<\/li>\n<li>provides tourism services;<\/li>\n<li>provides TV and radio services of commercial character;<\/li>\n<li>provides public catering services;<\/li>\n<li>delivers goods for employees\u2019 personal needs;<\/li>\n<li>provides rent services<\/li>\n<\/ul>\n<p>Receives construction services<\/td>\n<td align=\"left\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Until the 15th date of the following month, when the registration threshold is exceeded, apply the SRS.<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>Before receiving services<\/p>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<div class=\"table-1\"><\/div>\n<h3>Any person<\/h3>\n<div class=\"table-1\">\n<table style=\"height: 44px;\" width=\"891\">\n<thead>\n<tr>\n<th align=\"left\">Persons<\/th>\n<th align=\"left\">Conditions of VAT registration<\/th>\n<th align=\"left\">Registration deadline<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">Any person<\/td>\n<td align=\"left\">\n<ul>\n<li>Provides services, the place of provision of which are established according to part 1 of Article 19 of the VAT Law, to any taxpayer of another EU member state, or a legal entity of another EU member state that is not doing business, identified for paying the tax.<\/li>\n<li>Provides such services, the place of provision of which, according to part 1 of Article 19 of this law is another member state, and relating to which, the receiver of the services is liable for the payment of tax.<\/li>\n<\/ul>\n<\/td>\n<td align=\"left\">&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li>Before the provision of service<\/li>\n<li>Before the provision of servi<\/li>\n<\/ul>\n<p>&nbsp;<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<div class=\"table-1\">\n<div class=\"fusion-table table-1\">\n<h2>VAT number format<\/h2>\n<p>After completion of the registration, the company obtains a special Latvian VAT number. Likewise, other\u00a0 EU countries, Latvia follows the standard form of VAT number. The VAT number starts with the prefix LV followed by 11 digits. e.g. LV-12345678901.<\/p>\n<p>If you need to validate the VAT number, please use this <a href=\"https:\/\/ec.europa.eu\/taxation_customs\/vies\/#\/vat-validation\">site<\/a>.<\/p>\n<h2>Who should be indicated in the VAT register?<\/h2>\n<\/div>\n<\/div>\n<\/p>\n<div class=\"table-1\">\n<table width=\"80%\">\n<thead>\n<tr>\n<th align=\"left\">If the EU VAT payer or the third country VAT payer carries out at least one taxable transaction in Latvia, one of the following persons has to be registered with the VAT Register:<\/p>\n<ol>\n<li>a taxable person of another EU member state;<\/li>\n<li>the authorised person inland.<\/li>\n<\/ol>\n<\/th>\n<th align=\"left\"><img decoding=\"async\" class=\"alignnone wp-image-15830\" src=\"https:\/\/breicis.com\/wp-content\/uploads\/2024\/01\/193009711_m_normal_none-scaled.jpg\" alt=\"VAT registration person\" width=\"481\" height=\"265\" srcset=\"https:\/\/breicis.com\/wp-content\/uploads\/2024\/01\/193009711_m_normal_none-200x111.jpg 200w, https:\/\/breicis.com\/wp-content\/uploads\/2024\/01\/193009711_m_normal_none-scaled.jpg 2560w\" sizes=\"(max-width: 481px) 100vw, 481px\" \/><\/th>\n<\/tr>\n<\/thead>\n<\/table>\n<\/div>\n<p>\n<h2 dir=\"auto\"><strong>What documents are necessary for VAT registration in Latvia?<\/strong><\/h2>\n<p dir=\"auto\">To register for the VAT, the company has to fill out\u00a0 &#8220;<strong><em>Application of Taxpayers of another Member State and of a Third Country or Third Territory for Registration in the State Revenue Service\u2019s Value Added Tax Payers Register&#8221;.<\/em><\/strong><\/p>\n<p dir=\"auto\">The following documents are required for the VAT number registration:<\/p>\n<ul>\n<li dir=\"auto\">the foreign company&#8217;s registration certificate (copy)<\/li>\n<li dir=\"auto\">an extract from the respective Commercial Register listing the persons authorized to represent the company<\/li>\n<li dir=\"auto\">the foreign company&#8217;s VAT (or similar tax) registration certificate (copy)<\/li>\n<li dir=\"auto\">the power of attorney (if you authorize someone to do the registration for you). A power of attorney should be signed by a person authorized to act on behalf of the foreign company and should be notarized (or signed with an electronic signature).<\/li>\n<\/ul>\n<p dir=\"auto\">Also, the following information is required (as it usually does not show up in the above documents):<\/p>\n<p dir=\"auto\">The names, positions, personal identification codes or dates of birth, contact addresses and contact telephone numbers of the persons authorized to act on behalf of the foreign company (i.e., board members or other persons with signature rights).<\/p>\n<ul>\n<li dir=\"auto\">information on the current bank accounts in the Latvian and foreign banks, which are used for the payments for the transactions to be carried out under Latvian VAT registration number (name of the credit institution, BIC \/ SWIFT code, account number, currency)<\/li>\n<li dir=\"auto\">The share capital of the foreign company (amount, shareholders)<\/li>\n<li dir=\"auto\">contact persons in Latvia (name, surname, contact address and contact telephone number).<\/li>\n<\/ul>\n<h2>VAT registration procedure<\/h2>\n<p>The tax authority in Latvia assesses the registration application. As a result, the SRS decides whether to include the applicant in the VAT payers registry or not within 15 business days after receiving the application. A person is considered registered with the SRS Register of VAT register upon issuing a registration certificate.<\/p>\n<p>If the SRS\u00a0 decline the registration, it will promptly send this decision to the applicant within 5 business days. An explanation always accompanies the refusal. Consequently, the applicant, in this case, has the right to amend their registration application by eliminating mistakes or adding additional information and resubmitting it to the SRS, or to appeal it (which happens very rarely in practice).<\/p>\n<h2>What are the nuances of the VAT registration for the OSS\/IOSS regime<\/h2>\n<p><a href=\"https:\/\/breicis.com\/en\/vat-special-scheme-oss-ioss\/\">One Stop Shop (OSS)<\/a> is a union or non-union regime, a special VAT regime for goods and services provided by VAT payers. Import One Stop Shop (IOSS) is a simplified VAT payment regime designed for the distance sale of goods imported from third countries or territories, whose fair value does not exceed 150 EUR.<\/p>\n<p>Why is it advantageous to register for the OSS\/IOSS regime? The VAT registration with the special regime (OSS\/IOSS) allows taxpayers to report VAT &#8211; which is usually required to be paid in multiple European Union (EU) countries &#8211; only in one EU country.<\/p>\n<p>The companies engaged in e-commerce, such as trading goods and services online directly to consumers, can use this simplified VAT payment regime, and not register as VAT payers in each member state where their customers are located.<\/p>\n<h2>How to stop the VAT registration?<\/h2>\n<p>The VAT number ceases to exist upon the exclusion from\u00a0 the VAT payer register which could be either voluntary, automatic or by the tax authority&#8217;s initiative, as follows:<\/p>\n<ul>\n<li>Voluntary action by the taxpayer:\n<ul>\n<li>A registered taxpayer (excluding VAT groups) may request exclusion.<\/li>\n<li>Public institutions registered taxpayers can apply for exclusion by declaring their intent not to engage in construction services or taxable transactions in the future.<\/li>\n<li>A VAT group can apply for exclusion from the SRS VAT payer register after a minimum of 12 calendar months have passed since their initial registration.<\/li>\n<\/ul>\n<\/li>\n<li>Automatic Exclusion:\n<ul>\n<li>A registered taxpayer is automatically removed from the VAT register when the previously registered period has lapsed.<\/li>\n<\/ul>\n<\/li>\n<li>SRS Initiative:\n<ul>\n<li>The SRS has the authority to exclude a taxpayer from the VAT payer register if any circumstances outlined in Section 73 of the VAT Law materialize (basically, the VAT payer is not observing the VAT compliance rules.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h2>When the VAT number is not sufficient<\/h2>\n<p>If your activities extend beyond the pure VAT regulation and create a substantial business presence in Latvia, you may consider opening a company, branch or representative office in Latvia. You will find more information regarding the available business forms in Latvia in the video below or <a href=\"https:\/\/breicis.com\/en\/latvian-company-formation\/\">here<\/a>.<\/p>\n<div class=\"fusion-video fusion-youtube\" style=\"--awb-max-width:600px;--awb-max-height:360px;\"><div class=\"video-shortcode\"><div class=\"fluid-width-video-wrapper\" style=\"padding-top:60%;\" ><iframe title=\"YouTube video player 1\" src=\"https:\/\/www.youtube.com\/embed\/vstimN7TF8U?wmode=transparent&autoplay=0\" width=\"600\" height=\"360\" allowfullscreen allow=\"autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture;\"><\/iframe><\/div><\/div><\/div>\n<h2 class=\"text-align-center\">VAT refund to the EU companies<\/h2>\n<p>Suppose the foreign company does not carry out the business in Latvia but has incurred some business expenses here. In that case, the <a href=\"https:\/\/breicis.com\/vat-refund-procedures-for-the-eu-companies-in-latvia\/\">VAT refund<\/a> may be an option instead of the VAT registration.<\/p>\n<p>Accordingly, the foreign taxpayer that has not been engaged in business in the Republic of Latvia submits an electronic application for a VAT refund to Latvia by applying through the electronic platform established by the Member State where the taxpayer conducts business.<\/p>\n<p>The updated Value Added Tax Law, effective from January 1, 2013, stipulates, in alignment with Paragraph 2 of Article 113 of the VAT law and Sections III and IV of the Cabinet of Ministers Regulations No. 1514 dated December 17, 2013, titled &#8220;<em>Procedure of Application for the Refund of VAT in other Member State of the European Union and the Procedure of Refunding the Value Added Tax to a Taxable Person Established in other Member State of the European Union<\/em>&#8221; (applicable from January 1, 2014), that the reimbursement of VAT to legal entities of European Union Member States in the Republic of Latvia follows the submission of a refund application in the Member State where the taxpayer operates. This application is then electronically transmitted to the State Revenue Service by the competent tax authority of the other Member State.<\/p>\n<h2>Basic VAT Facts in Latvia<\/h2>\n<div class=\"table-1\">\n<table width=\"100%\">\n<thead>\n<tr>\n<th align=\"left\">Basic VAT facts<\/th>\n<th align=\"left\"><\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td align=\"left\">Value Added Tax<\/td>\n<td align=\"left\">Pievienot\u0101s v\u0113rt\u012bbas nodoklis<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">VAT ID format in Latvia<\/td>\n<td align=\"left\">LV-00000000000<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><a href=\"https:\/\/breicis.com\/en\/vat-rates\/\"><strong>VAT Rates<\/strong><\/a><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Standard VAT rate<\/td>\n<td align=\"left\">21%<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Reduced VAT rate\u00a0 &#8211; 12%<\/td>\n<td align=\"left\">12% &#8211; pharmaceuticals, medical devices and equipment, passenger transportation, accommodation services<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Reduced VAT rate &#8211; 5%<\/td>\n<td align=\"left\">5% &#8211; printed books, media and subscriptions (except, certain products)<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Zero-rated VAT &#8211; 0%<\/td>\n<td align=\"left\">0% -export of goods, supply of goods in bonded warehouses and free economic zones, EU supplies, export-related services, certain supplies to ships and aircraft<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">VAT-exempt transactions<\/td>\n<td align=\"left\">Financial services, insurance, postal services, medical services, social care, educational, cultural and other services<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><strong>VAT Registration<\/strong><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">VAT registration threshold for local sales<\/td>\n<td align=\"left\">50 000 EUR<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">VAT registration threshold for distance sales and EU acquisitions<\/td>\n<td align=\"left\">10 000 EUR<\/td>\n<\/tr>\n<tr>\n<td align=\"left\">Timeframe for VAT registration<\/td>\n<td align=\"left\">Usually, VAT registration takes up to 5 days<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><a href=\"https:\/\/breicis.com\/en\/vat-services\/\"><strong>VAT compliance<\/strong><\/a><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\">VAT invoice details<\/td>\n<td align=\"left\">Date<\/p>\n<p>Number<\/p>\n<p>Supplier of goods\/services &#8211; name, registration number, legal address<\/p>\n<p>Date of supply<\/p>\n<p>Name, volume and metrics of goods\/services<\/p>\n<p>Value of goods\/services<\/p>\n<p>Discounts (if any)<\/p>\n<p>VAT rate<\/p>\n<p>VAT amount<\/p>\n<p>Value (ex-VAT)<\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<tr>\n<td align=\"left\"><\/td>\n<td align=\"left\"><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p>&nbsp;<\/p>\n<p>If you require VAT registration in Latvia or other tax compliance services, please call +371 29274911 or e-mail <a href=\"mailto:info@breicis.com\">info@breicis.com.<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>VAT registration in Latvia Summary Overall, an entity must register for VAT purposes in Latvia in the following situations: If the entity&#8217;s taxable supplies in Latvia exceed 50,000 EUR within 12 months Its intra-community acquisition value exceeds 10,000 EUR The entity is engaged in distance sales (B2C) and the value of goods supplied exceeds 10,000  [&#8230;]<\/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-8651","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>VAT registration in Latvia | Tax services | BREICIS.com<\/title>\n<meta name=\"description\" content=\"VAT registration in Latvia: person carries out taxable supplies, receives\u00a0services in inland or supplies\u00a0the services is another Member State\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/breicis.com\/en\/vat-registration-latvia\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" 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