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Registration of VAT payers in Latvia

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Registration of VAT payers in Latvia

In Latvia, the registration of VAT payers (VAT) by the State Tax Service (SRS) in the register of VAT payers is subject to the following provisions:

Article 3 and paragraphs 1 and 9 of Article 26 of the Law “On VAT”.
Cabinet Order No. 933 “Procedure for Applying the Provisions of the Value Added Tax Act”, adopted on November 14, 2006.
Due to the accession to the EU, some provisions have been added, according to which non-taxable persons who carry out an economic activity in the EU area and purchase goods whose value in the current calendar year reaches or exceeds EUR 50,000 (excluding taxes) from the state tax office within 30 days If the stated amount is reached or exceeded, it must be entered in the register of VAT payers. After registration, this person can voluntarily request deletion from the register at the earliest 2 years after the date of registration.

The registration is valid for the following persons and entities:

natural persons - registered according to their specified place of residence;
legal persons - registered according to their registered addresses;
Partnerships - registered according to their registered address in the commercial register;
if a group of people carries out a joint economic activity on the basis of a contract, the natural person authorized to represent must be registered according to the specified place of residence;
if a person from another Member State or a person not registered in the EU makes one or more taxable domestic transactions.
Only companies such as general partnerships, limited partnerships, sole proprietorships, limited liability companies (SIA) and joint stock companies (AS) are required to submit VAT applications to the business register of the Republic of Latvia.

Registration as a VAT payer is compulsory if the total value of taxable transactions conducted by a natural or legal person, whose declared place of residence or registered address is situated in the Republic of Latvia, has reached or exceeded LVL 10,000 during the last 12 months. 12 months are not to be regarded as a calendar year, but they can concern any period of 12 months. Registration must take place within 30 days after reaching or exceeding the said amount.

The SRS reviews the registration application and decides on registration of a person in the Register of VAT Taxable Persons within 15 working days after receipt of the application.

If the SRS has decided to refuse the registration, it will send this decision to the respective person by post within five working days stating the reason for refusal. A person who has received a decision on refusal of registration is entitled to adjust the registration application and submit it to the SRS again.

A person is considered registered in the SRS Register of VAT Taxable Persons as of the day when the registration certificate of a VAT taxable person is issued to this person.


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