State service portal
Founding a company and starting a business start with a business idea that can be both a well-known sphere and a hobby for you. The start-up of business includes the registration of an undertaking in the Enterprise Register (UR), the responsibility to fulfil all necessary duties, including tax evasion, by registering the selected tax treatment with the State Revenue Service (SRS).
When starting business, the issues can be many and different, and each can benefit from the advice provided by institutions, such as information and advice for starting business, provided by the Latvian Investment and Development Agency (LIAA), including the creation of a business plan, business incubators in Latvian regions, seminars and support opportunities. On the other hand, consultation on funding is available at:LAA in customer service departmentsandLAA in Business Inhibitors, as well asALTUMandCentral Financial and Contract Agencies (CFLA)in customer service centers.
Authorities concerned: Register of companies (UR) Patent Office of the Republic of Latvia (LRPV) State Employment Agency (NVA) State Revenue Service (SRS) National Labour Inspection (NSA) Road Safety Directorate (CSDD) Latvian State Radio and Television Centre (LVRTC) Ministry of Economy (EM) Latvian Investment and Development Agency (LIAA) Central Statistical Bureau (CSP) State Land Service (VZD) Rural Support Service (LAD) Ministry of Welfare (LM).
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When creating a company, it must create a name. The name must be unique and specific to help build company awareness and distinguish it from other companies. To familiarise yourself with the conditions for creating a name:choose a legal form- Establishment - Registration in the Enterprise Register - Check the name. Check that your selected company name has not already been registered, you can type the name Enterprise Register websitesin the search. It is important to remember that the name you have chosen will have to be stated in the same way in all documents to be submitted.
A trade mark belonging to another undertaking may not be used in the name of the undertaking. A trade mark and a service mark means a designation used to distinguish the goods and services of an undertaking from the goods and services of other undertakings, they shall be registered in accordance with the law "About trademarks and geographical indications“.
In order to make sure that the relevant trade mark is not already protected in Latvia, you may perform a search for trade marks.databasesOn the website of the Patent Office.
When presenting the registered office of the company, it should be noted that this particular address will continue to be used for official communication. It is possible to familiarise yourself with the ur website.conditions for registration of the registered office. In order to familiarise yourself with the conditions for registration of the registered office:choose a legal form- Establishment - Registration in the Enterprise Register - Check the address. From 2019, entrepreneurs will be availablee-address, which will provide the possibility to further communicate and receive electronic shipments with national authorities.
Data publishing and e-services portalKadastrs.lv, under the heading “State Address Register', you can get acquainted with the addresses in the State Address Register, where you can search for the address you need for free. If the address chosen by the company has another owner (for example, if you rent office spaces), written consent of the owner is required (Commercial lawArticle 139), which will have to be submitted to UR when the company is registered.
When starting a business, it is important to define a specific sector in which the company intends to carry out an economic activity. Intended for this purposeStatistical classification of economic activities in the European Community (NACE)where you can see a list of industries and a description of each sector.
Once you have defined the economic activity of an enterprise, you must decide which form of business to choose.
Economic activities may be carried out in the following forms of business:
•joint stock company(S),
•limited liability company(SIA),
•individual (family) company,
•farm of a farmer or fisherman.
On the other hand, a natural person can carry out an economic activityindividual merchantstatus. In the same way, a natural person may carry out his or her economic activity asself-employed.
The forms of business differ in terms of:
• the amount of fixed capital,
• the responsibility of economic operators; and
• profit-sharing forms.
For more information on business and economic activity, seeIn Commercial Law.
To compare business types and choose the right one, use the UR site option “Compare types of business”.
A newly created company needs to open a temporary current account before entering into the Enterprise Register (UR) in order to pay a share capital contribution. Banks offer the possibility to perform this activity remotely, for example by signing an application with a securee-signature. After registration of the company, it is possible to draw up a temporary account as an independent current account. Read more information on the website of the selected bank.
In order to register commercial activities, it is necessary to submit documents to UR. Registration can be done electronically on the portalLatvija.lvusing e-service “Registration of the registers kept by the Enterprise Register'where the person (exceptional cases, when the service cannot be performed) an application for registration of business may be submitted electronically, as well as may be able to submit furthervarious applications.
Via e-service portalLatvija.lv, the application must be signed by:e-signature(secure electronic signature). An application for registration may be submitted electronically only by means of an e-service “Registration of the registers kept by the Enterprise Register”. Only applications not covered by e-service 'Registration of the registers kept by the Enterprise Register'(documents whichunable to submit via e-service), can be sent to URemailor UR e-address. In paper format, documents may be submitted both on-site and by post (regardless of the type of application). The registration of undertakings by electronic means of UR does not require notary services which certify the signature. More than one member can sign up. Read more about using e-signature in a life situation "Signing documents with an electronic signature”.
The forms to be submitted for registration of a business can be downloaded on the UR website (the application can also be filled in in a free form without using the form, but it should be noted that it must contain all the information required by the regulatory enactments for the performance of registration records), in the sectionRegisterwhere, when you choose a business form, you can see both its description and find out, for example, the steps you need to create. Choose “founding” on the ur website, for example by registering a new company with limited liability (SIA), following the indications can reachlist of documents to be submitted, where all information is available regarding the registration of the SIA in the Commercial Register, as well as the necessary forms. By using a different form of business, it is possible to obtain equivalent information on its registration, as well as the necessary forms, by following the indications.
! It's important to remember that when you run e-services on the Latvija.lv portal or when you choose to submit documents by sending them to email@example.com, or bye-address,each document must be signed separately by:secure electronic signature.
Registration must be paid before the application is submittedThe State fee. Registration is only made after the Enterprise Register can verify that the State fee has been creditedIn the Treasury account.
Economic activity may be registeredIn the SRS Electronic Declaration Systemin the “Documents” section. Click “From form”, “Taxpayer Core Activity Type and Registration Data Change Form” and “Taxpayer (Person) Registration Data.”
Registration of economic activity may also be carried out in person at any customer service centre, presenting a passport or identity card (eID card) and filling intaxpayer registration page.
The Enterprise Register (UR) does not issue registration certificates to start-ups because they are no longer compulsory. If merchants, undertakings or organisations wish to obtain a registration certificate, an application for the receipt of the registration certificate may be submitted together with the application. The issue of a registration certificate is a separate fee service. An application for receipt of a registration certificate shall be accompanied by a document certifying the payment of the service. The certificate may be obtained in paper form or, in electronic format, signed with a secure electronic signature and time stamp. In order to obtain a marketing authorisation, it is necessary to completeFormto be submittedUr in the Customer Service Centeror electronically by signing withe-signatureand by sending to UR's official e-mail firstname.lastname@example.org, or bye-address.
A registration certificate may also be requested after registration. Whereas the registration certificate merely demonstrates the fact of registration, to make better use ofEnterprise Registera web-seeker to check if the company in question exists.
If employees are recruited in your company, the employment relationship must be respected during the duration of the employment relationship and when the relationship is terminated.Labour lawand the requirements of other related regulatory enactments.
Different ways can be used to find suitable workers – one of the most efficient, is to advertise a vacancy electronically on the State Employment Agency's Vacancy Portalcvvp.nva.gov.lv.
The Smart Guide is available at:here
To use the Vacancy Portal and make changes to your company profile, you must be a profile administrator or user.
The rights and functions of the profile administrator will be automatically available to the employer who has a signature right in the company, according to the data of the Enterprise Register. If you are a Business Profile Administrator (a company signed-up person or person with administrator rights) and you want other employees of your company to register vacancies, match matching candidates and see a candidate CV, you can manage and add users to the CV and Vacancy Portal under “Manage Users”.
The rights of the profile user are obtained by a person for whom the employer has submitted an authorisation from the SEA or by a person for whom the administrator of the institution's profile has granted the user rights.
How the user will be able to:
• insert job advertisements;
• correct, correct and extend job advertisements;
• familiarise themselves with potential candidates for their institution's current registered vacancies;
• find candidates for the opening vacancy.
The administrator and user rights differ in that the administrator is entitled to manage the roles of the company profile users, for example, to grant additional rights or to block.
Granting the rights of the user or administrator of the NVA portal:
The SEA portal user or administrator rights allocation scheme is to be viewedhere
The authorisation must include: the name, surname, personal identity number, e-mail and type of rights assigned to the person to be authorized: the rights of the user or administratorNVA CV and Vacancy Portal. The personal code is required as an additional identifier because the name and surname can be identical to more than one person.
The form of authorisation shall be chosen by the co-operation partner, in accordance with his or her procedures of recording - a mandate, an application, a letter. It shall be valid if formally submitted, according toThe Law on Legal Force of Documents:
• The original authorisation is submittedIn the presence of the SEA or by post;
• signed with a secure electronic signature and sent viae-address,email@example.com any of theFor SEA branch e-mail addresses.
Once you have received an authorisation, rights will be granted to the system within three working days and an email will be sent to the new user or the new administrator for the granting of rights.
Employees can also be searched abroad by registering a vacancy and seeking suitable candidatesOn the European Job Mobility Portalwhich provides access to the European Workseeker CV database. The employer has the option to receiveEURES Consultantsdirect support for recruitment from countries of interest. EURES advisers have access to information on international trade fairs and EURES advisers participate in these fairs themselves and can represent the interests of your business and help with recruitment.
When a suitable candidate is found, the new employee closes with the new employee before starting workcontract of employment, by which an employee undertakes to perform a specified job, subject to a specified agenda and to the employer's orders. The employer, in turn, undertakes to pay the agreed wages and ensure fair, safe and health-friendly working conditions.
The employer shall register each employee (except the owner of a micro-enterprise, a member of the board and a procurist) the “State Revenue Service”In the register of workers and employers'and shall be submitted'details of workers“electronically, using the SRS EDS, not later than one hour before the person begins his or her job. On the other hand, taxpayers who have chosen to pay the micro-enterprise tax on the owner of the micro-enterprise, the member of the board of directors and the procurator “Employee information” do not submit, because the status of the worker is obtained immediately at the moment when the company acquires the status of the micro-enterprise taxpayer. Other employees must be registered by submitting “Employee Reports” no later than one hour before the person begins his or her job.
The video guide is available in here
On the other hand, if a person changes or loses the status of the worker, the information must be submitted to the SRS EDS within three working days after the status has been changed or lost.
For the registration of seasonal farm workers - persons who earn income from 1 April to 30 November for seasonal work - the employer may use the Rural Support Service (LAD)Electronic login system(EPS) when registering:
• the date of earning income,
• the form of contracts concluded; and
• the estimated remuneration for seasonal farm workers.
Agricultural workers employed in the cultivation or planting of fruit trees, berry and vegetables, crop and plantation, harvest, sorting of fruit, berries and vegetables may be registered.
Information Material “Field workers of the season”
The video guide is available here
The EPS provides an opportunity for farmers (employers) to collect all the data entered during the month and the estimated amount of tax for submitting themState Revenue Service (SRS)in a standardised form once a month.
Read more aboutlosing and searchingandemployment for different groups of society!
In accordance withLabour Protection Law, the employer has an obligation to performtraining and briefing of employees in the field of job protection. The staff member must also be trained to perform his duties safely. Those workers whose health status is affected by, or may be affected by, health-related factors or specific conditions at work must:Mandatory health examination(OVP).
All persons shall be sent to THE OVP before the commencement of the employment or civil service relationship, in accordance with all identified risk factors to which the person will be exposed. OVP aims at protecting the health of the worker and can be first, recurring and extraordinary. The examination shall be carried out by an occupational disease doctor for those employees whose health may be affected by harmful factors in the working environment and who have special conditions at work. If the employee is a minor, he or she must undergo a medical examination by a family doctor before commencing his or her employment relationship.
In accordance with 10 March 2009Cabinet regulationsNo 219 periodical OVP rates may be once a year, once in two years and once every three years.
To be carried out in the working environmentinternal monitoring of the working environment, the labour protection law states that the employer, taking into account the number and type of activity employed in the undertaking, shall establishorganisational structure of job protectionappointment of a labour protection specialist/s. The employer may train one of the employees in the training centre, acquire the necessary education and perform the duties of the labour protection specialist himself or herself, or enter into a contract with the provider of labour protection services.
The most extensive information and materials on labour protection issues are available at:stradavesels.lv, but the interactive tool can be used to assess risks to the working environmentOiRAdifferent sectors. OiRA (Online Interactive Risk Assessment) is designed to facilitate enforcement of regulatory requirements and is a website-based interactive tool that is particularly suitable for small businesses.
Twelve tools have now been developed in Latvian:
• working at the office,
• educational establishments,
• agricultural businesses,
• cleaning work,
• hotels and guesthouses,
• beauty service providers,
• undertakings carrying out maintenance and repair of motor vehicles,
• professionals working in the premises,
• road transport,
• doctors' practices.
This tool is intended to allow the employer to recognise the environmental factors in his or her workplace and to assess the risk of workers suffering or getting sick in the workplace. The tool makes it possible to identify the work protection measures to be taken, as well as to prepare the necessary documentation (work environment risk assessment and work protection measures plan).
Advice on both labour law and labour protection issuesState Labour Inspectorateand employers have the possibility to use the State Labour Inspectorates in preparationE-services.
Compulsory medical examination
The first-time mandatory health check (OVP) shall be sent to all persons prior to the commencement of the employment legal relationship or civil service legal relationship according to all identified risk factors to which the person will be exposed. OVP aims to protect the health of the worker and can be a first-time recurring and extraordinary one. The examination shall be carried out by an occupational disease doctor for those employees whose health may be affected by harmful factors in the working environment and who have special conditions at work. If the employee is a minor, he or she must undergo a medical examination by a family doctor before commencing his or her employment relationship.
Periodic OVP shall be performed periodically for employees. The frequency of recurring OVP can be once a year, once in two years and once every three years. This shall be determined by the employer in carrying out the occupational environmental risk assessment. Read more about OVPLabour Protection Law.
Even though there is no longer a requirement to provide workersmedical books, mandatory health checks should also be carried out for people employed in works involving potential risks to the health of others. For more detailed information about the frequency, size, and groups of employees who are required to perform checks, see.Cabinet Regulation No 447 of 24 July 2018.
In some cases, special permits or licences are required to ensure business, due to the nature of the activity of an undertaking or specific activities. The granting of special permits (licences), the extension or cancellation of the term thereof shall be supervised by the State authorities specified in the Law.
Ur created bya list of licences and authorisations issued by national authorities,which summarises the information in which these documents are issued, as well as the regulatory enactments regarding the acquisition of licences and permits are indicated. Ministry of Economy Issues Differentspecial authorisations (licences)in relation to construction, electricity generation, etc.
Most common special permits (licences):
•special authorisations for excisable goods (licences), which are issued by the State Revenue Service for commercial activity with excisable goods,
•public performance license for music, issued by ACKA/LAA for the use of copyright-protected works in public events, in public places,
•registration of a food companyor recognition shall be carried out by the Food and Veterinary Service as establishments involved in any stage of the food chain.
A unit shall be a territorial separate economic unit where the economic activity is carried out. The unit is also considered to be a website or mobile app that has a product or service trading system (such as an Internet store), an order system or a billing system.
Registration with the State Revenue Service (SRS) shall be performed by a taxpayer who has established a unit. It can be doneElectronic declaration systemsunder the heading “Registers”. More information availableOn the SRS websiteandCabinet regulations.
The scheme for registration of the business unit is available at here.
The term “micro-enterprise” (MU) refers to the form of tax payment, it is not a business type. To obtain the status of the PAYER, you must meet several conditions.
YOU can become AN MU tax payer:
• individual merchant;
• individual company;
• farm of a farmer or fisherman;
• a natural person registered with the State Revenue Service as a performer of economic activity;
• a limited liability company;
• a small capital society.
If applicable to allSection 2 of the Micro-enterprise Tax Lawpreconditions. Read moreSRSandMinistries of Economyon the website.
You can create UR at the same time as the application for registration of YOUR business.application for acquisition of MU statusor, in the application, in the “status of the micro-enterprise taxpayer” point, indicate that you want to apply for status.
For more information about tracking, seeOn the SRS websiteandOn the ur website.
Value added tax (VAT) is a consumption tax that is included in the price of the item or service. The business operator must register with the SRS before starting VAT transactions or receiving domestic VAT taxable services for which it has to pay VAT as the recipient of these services.VAT register. Register if transaction value exceeds the specified threshold (read moreOn the SRS website).
At the same time as registration of business in the UR relevant register, it is possible to apply for value added tax (VAT) status.
VAT payer status statement must be filled inapplication for registration in the Register of Value Added Taxpayers of the State Revenue Service.
Documents can be submitted for registration in the SRS VAT register:
• electronically usingSRS Electronic Declaration System (SRS EDS);
• electronically by signing documents withe-signature(secure electronic signature) and by sendinge-address, firstname.lastname@example.org;
• in anySRS in Customer Service Center, when submitting an appropriate application (the applicant must produce a personal identification document);
•Ur in the Customer Service Center. A VAT application for UR may only be submitted at the same time as the registration of the business UR (after registration the VAT application cannot be submitted to the Enterprise Register).
For more information on VAT logging, seeOn the SRS website.
Business is governed by different laws and regulations. To make sure that you have taken into account all the legislative requirements regarding the scope of your choice, check thiswww.likumi.lv.
Business related laws:
•The Labor Law
•Labour Protection Law
•Annual accounts law
•Commercial Aid Control Law
•Law on Industrial Property Institutions and Procedures
•Goods and Services Safety Act
•Information Society Services Act
•On Taxes and Fees
•On public music (and the use of other artistic materials)
•Corporate Income Tax Act
•Micro-enterprise tax law
•Added value tax law
•About trademarks and geographical indications
•Law On Designs
•On the Enterprise Register of the Republic of Latvia
•On the individual (family) undertaking and farm of a farmer or fisherman
•Co-operative Societies Law
• information material regarding the support of the Latvian Investment and Development Agency -LAA road map
•Planned Ministry of Economic Affairs (EM) support measures
•Support measures administered by the CFLA
• Support for business start-ups:LIAA Business Inhibitors
• Aid for export:UAA export services
• support for innovation development:LAA innovation “vauchers”
• start-up and development support programmes:As “Development Financial Institution Altum”
• Aid for the processing of agricultural and fishery products:Rural Support Service
• employment services:State Employment Agency
• Research and Innovation ProgrammeHorizon 2020
• “Good of Latvia” -Labsoflatvia.com
• ERASMUS for young entrepreneurs:Erasmus-entrepreneurs.eu
•Parallel (mezzanine) loansAs “Development Financial Institution Altum”
•Credit guaranteesAs “Development Financial Institution Altum”
•Export Credit GuaranteesAs “Development Financial Institution Altum”
• Dangerous companies have the possibility of obtaining free assistance in the enforcement of safety requirements (latvija.lv description,description on the website of the NSA) - NSA ESF project “Improving the practical implementation and monitoring of labour security legislation”
Support for the development of cooperation
• European Business Support Network (EEN):European Business Support Network in Latvia
• European Territorial Cooperation Programmes:
•Central Baltic Sea Region Programme
•Baltic Sea Region Programme
•Interregional cooperation programme “Interreg Europe”
•EUREKAprogramme for promoting international cooperation between commercial companies and scientific institutions
Available e-services and platforms for entrepreneurs:
Registration of companies
Request a certificate from the Enterprise Register vestajiem registers
My data in the cadastre
The announcement of the Health Inspectorate during the control of the implementation of the duty imposed
Communication to the Health Inspectorate on pharmaceutical activities
Application Health Inspectorate
Request for the state of play at the Health Inspectorate surveillance site
Submission of drinking water testing reports to the Health Inspectorate
Application for authorisation, the Health Inspectorate or the receipt of the opinion of the assessment
The submission of reports and national statistical reports
Investigation report compiled by the employer for a valid submission for registration of accidents at work
The announcement of the accident at work
Employer's notification to the Labour Inspectorate regarding prevented offences
Challenge of the decision of the labour inspection official
Labour Inspection Authorisation for the Employment of a Child
Receipt of administrative acts issued by the Labour Inspectorate for employers regarding determined violations
Receipt of an investigative act drawn up by the Labour Inspectorate regarding an accident occurring at work
Submit an application to Labour Inspectorate and get a response from Labour Inspectorate
Statement of the loss of an employer due to an accident at work
Supply of statistical data on request
Border control of food upon importation of goods to the European Union from third countries
Phytosanitary border control
Registration of finding or losing of registered domestic (indoor) animal
Registration of death or euthanasia of registered domestic (indoor) animal
My registered domestic (indoor) animals
Registration of change of registered domestic (indoor) animal keeper
Registration of address change of registered domestic (indoor) animal housing
Registered domestic (pet) animal registration change of ownership
Check whether a person is declared for the specified address
Verification that the person is entered in the Population Register and that there are no indications of the death of the person
Check the status of implementation of the customs duty
The customs payments on-line mode
Browsing geospatial data of the State Land Service without contractual obligations
Electronic Login System (EPS)
Electronic Data Collection (EDV) System
National register of vehicles and their drivers
Non-bank statistical information system
Introduction of National Environmental Statistical Reports
Electronic Procurement System (EIS)
Electronic message input system (HEDGEHOG)
State Environmental Service Information System (TULIP)
Publishing management system
Website for the issue of company register information
When authenticating, I agree and undertake to comply with the rules for the use of the electronic identification solution.
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