State service portal
Information updated on 24.09.2020.
For a large part of the company's business activities relate to the production and sale of goods or the provision of services, however, regulatory enactments and other binding documents lay down a number of requirements and obligations that an operator must comply with and fulfil in relation to the State and society as a whole when doing business. There are also rules to be followed regarding the distribution of products and services outside the border of Latvia. Not only are the obligations but also the right to obtain support from the State for the development and successful operation of his company, such as tax incentives or financial support.
The participating authorities shall:Ministry of Economy (EM);Latvian Investment and Development Agency (LIAA);Register of companies (UR);National Labour Inspection (NSA);Health Inspectorate (VI);State Revenue Service (SRS);Road Transport Directorate (ATD);Central Financial and Contract Agency (CFLA);Procurement Monitoring Office (IUB);Competition Council (KP);Office of Citizenship and Migration Affairs (PMLP);National Data Inspectorate (DVI);Central Statistical Bureau (CSP);National Plant Protection Service (VAAD);State Employment Agency (NVA);State Regional Development Agency (SRDA);State Land Service (VZD);Latvian State Radio and Television Centre (LVRTC).
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When starting cooperation with a new business partner, it is strongly recommended to verify the company's data in national registers, such as the Enterprise Register and the Register of Economic Activities.
In order to verify the existence of the company, it is necessary to make sure that the company is registered in one of the public registers carried by the Enterprise Register (UR). It can be easily and free of charge by usingUr website searchby entering the base data (name or registration number) for the specific company. At the same time, the seeker of the UR website makes it possible to verify that the person concerned is an official of the company in question. Information on the economic activity of an undertaking can also be clarified: check its tax debtState Revenue Service (SRS)as well as find out if the company is a tax payer for the SRS.
Any person may obtain, free of charge, information recorded in public registers carried by UR and availableOn the ur website. The current information on registered companies can be obtained without being identified on the website. However, if you want to view the historical or historical data of the company, such as previous officials or former true beneficiaries, you must identify (connect) on the UR website.
In the public registers of ur, it is possible to see whether the company has operating restrictions or whether there is an appropriate means of collateral and whether winding-up proceedings have been initiated.
On the other hand, information on whether an undertaking has undergone an insolvency or legal redress process can be found at:In the register of insolvency.
Sometimes it is necessary to ascertain whether the co-operation partner is a performer of economic activity, which can be done by the State Revenue Service.the register of economic activities.
The company needs to register a unit when expanding its business or offering services in the Internet environment. A unit is an economic unit that is territorial. It shall be composed of a group of natural and legal persons or their representatives (other persons) established on the basis of a contract or arrangement and shall carry out economic activities in or outside the Republic of Latvia. It should be remembered that a “website” can also be registered as a unit, such as internetworks.
When you register a business unit - a website, you must specify the address of the website as the name of the business unit, how you want to choose a “website”. Additional information on registration of the unit is available at:On the SRS website. You can register a business unitState Revenue Service Electronic Declaration Systems (SRS EDS)under the heading “Registers”.
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After a successful application is submitted, the user returns to the list of departments and displays information about the submitted registration application to the user. The application is examined in the SRS for a maximum of three working days and the unit is added to the list of existing departments.
Regulatory enactments and other binding documents lay down a number of requirements that an economic operator must comply with and ensure that they are fulfilled when carrying out an economic activity. There are several types of taxes in Latvia – you can read about the wayshere.
Tax returns must be submitted and payments must be made using:Electronic declaration system of the State Revenue Service(SRS EDS).
Using e-service “Online real estate tax settlement”.
The Ministry of Finance website is availableaggregateon the tax and tax system in Latvia, as well as an overview of tax incentives by 2020. The following tax incentives are available:
·Annual non-taxable minimum. Starting in 2018, the monthly non-taxable minimum forecast by the State Revenue Service will be applied to a natural person at the place where the salary tax book is submitted.
·Additional tax reliefmay be applied to natural persons recognised as persons with disabilities or politically repressed persons or members of the national resistance movement.On the SRS websitemethodological materials can be found to help you find out in detail about the application of income tax incentives from 1 January 2018.
· for dependants, tax relief is applied to a natural person, including a resident of a Member State of the European Union or European Economic Area, if more than 75% of the total income has been generated in Latvia. For more information, seeOn the SRS website.
On the application and employment of different public taxes, read in the life situationWork and taxesand in a life situationEmployment for different groups of society”.
Financial support for entrepreneurs is available in the form of different European Union (EU) fund programmes and other financial instruments. The conditions of support shall be administered by several ministries:
Ministry of AgricultureandRural Support Serviceare responsible for the support to farmers and the distribution of final funding.
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More information on EU fund programmes and types of support is also available at:http://www.esfondi.lv. The emphasis is oninnovation,promoting the competitiveness of small and medium-sized operators, andpromoting energy efficiency.
In EU fund programmes, project selection shall be announced, projects evaluated and approved, and contracts shall be concluded and project implementation monitored by the Central Financial and Contract Agency (CFLA). The announced project selections can be consulted.On the CFLA website. Support from EU funds is also available in intermediate bodies for providing support to economic operators. The CFLA has concluded EU fund agreements with: the Latvian Investment and Development Agency (UAA),ALTUM, the SEA, SWAA, clusters, competence centres, industry associations, etc., which offer entrepreneurs the opportunities to support EU funds for the implementation of various activities. On the possibilities for supporting EU funds, the CFLA provides advice and answers to questionsCustomer service centre.
The public procurement framework applies to persons (including public persons and economic operators) who receive public funding, as well as to suppliers who wish to participate in public procurement as suppliers of goods, service providers or works. Legislation governing public procurement availablehere.
Suppliers wishing to participate in public procurement can find information on planned procurement and published procurement procedures and procurementElectronic procurement systems(EIS) under the heading “e-contests”. EIS suppliers shall be given the possibility to submit tenders electronically in procurement procedures or procurements announced by EIS.Public Procurement Lawthe dates from which it is mandatory for the contracting party to provide for the submission of electronic applications and tenders for procurement.
The EIS also enables the supplier to verify its eligibility for participation in procurement procedures or procurement through the EIS section.e-statements', which summarises the information available in the various registers regarding the supplier's compliance with the requirements of the exclusion rules. In order to participate in a procurement procedure or procurement, the supplier may not have tax debts, insolvency, as well as other conditions of exclusion in conformity with the regulation of public procurement.
In order to participate in procurement procedures and procurement, as well as in order to verify their eligibility for participation in procurement procedures and procurement, the supplier must make first-time registration in the EIS. Information on the registration process and the forms to be completed for registration can be found at:here.
Additional information on EIS, registration process, preparation, submission and other activities related to the procurement process can be found on the websitehttp://paligs.eis.gov.lv/piegadatajiem/N_0_1.html
Up-to-date information on the use of the e-competition subsystem for customers and suppliers is available under the EIS e-competition subsystem.Explanations and instructions”.
Frequently Asked Vendor Questions are availablehere.
E-mail request in the Electronic Procurement Systemvideo here.
Challenging public procurement
If a person interested in the procurement or a person who applies for entering into a contract has suspected irregularities in public procurement (only in relation to procurement procedures, design contests and procurement of services referred to in Annex 2 to the Public Procurement Law), it may apply to the Procurement Monitoring Bureau (IUB) with an application. An application may be submitted in person or electronically by sending an IUB, usinge-address, or to firstname.lastname@example.org, if the application has been signed withsecure electronic signature. You can learn more about the procedures for challenging public procurement.here.
Administrative irregularities in public procurement
If there is a suspicion of administrative irregularities in the field of public procurement, any person may apply with an application to IUB by submitting an application in person or electronically by sending an IUB, usinge-address, or to email@example.com, if the application has been signed withsecure electronic signature. Read more about administrative irregularities in public procurementhere.
Latvia's main export market is the European Union (EU). The Latvian Investment and Development Agency (LIAA) regularly hosts various support measures and offersservicespromotion of exports. By mobilising EU funds, the range of services to support Latvian exporters has expanded. LAA services to boost exports are provided to customers through the conclusion of long-term cooperation agreements. De minimis aid is granted on the basis of:application regarding receipt of aid, the arrangements for its award and the conclusion of the aid agreement between the LIAA and the beneficiary.
In order to promote cooperation with foreign partners, the LAA shall regularly organisetrading missions,Latvian national stands in international exhibitions,contact areas,State visitswith Latvian officials and free of chargeexport seminars. LAA also offersmarket research services, which may include information on market size, structure, participants, prices, product distribution channels, logistics issues, competitors, business culture. It is recommended to follow the ALAA export promotionfor the event calendarand thus schedule the time of the event of interest.
Within the framework of the LAA, it is possible for economic operators to benefit from aid to boost exportsfor individual activities:
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In order to make it easier to focus on starting exports, the LIAA has establishedexport Guidefor the launch of exports in priority markets: Scandinavia, Germany, Russia.
It is recommended that you also useEEN - European Business Support Networka platform that helps entrepreneurs to operate more successfully in other countries. The European Business Support Network offers concrete and effective solutions for entrepreneurs in more than 60 countries, including 28 countries of the European Union, as well as candidate countries (Turkey, the Republic of Macedonia, Albania, Montenegro, Serbia), European Economic Area countries and other third countries. Available services include:Partner Search,Market information, information onaccess to funding.
Have been performed in different waysstudies on potential exportsmarkets in different countries. More information about business abroad is available at:here.
The free services of export aid shall also be provided by the Ministry of Agriculture, the Ministry of Transport, the Ministry of Health, the Ministry of Education and Science, which shall develop and implement an export promotion policy to improve the export capacity of the sectors under their responsibility, using the financial resources available within both the State and European Union funds. Export measures are also supported by the Ministry of Foreign Affairs, which uses diplomatic and consular missions to promote cooperation and various public organisations representing entrepreneurs.
For practical searching of cooperation partners and cooperation offers abroad and Latvian businessmen can also use the establishment of the LIAA.Export and Import Platform of Latvia EXIM.
The territories of the Member States of the European Union (with the exception of certain parts of the territory) together form the customs territory of the Union, so that there is free movement of goods within the European Union: when moving goods between the Member States of the European Union, they should not be declared to customs.
On the other hand, goods intended to be exported from the customs territory of the Union are subject to the export procedure, the Electronic Customs Data Processing System (EMAS) by submitting the customs declaration and the documents accompanying the cargo. For the purposes of customs formalities, the operator must first obtain the registration and identification number of economic operators (EORI number). EMDAS connect viaThe SRS Electronic Declaration System (SRS EDS).In order for the company to become A user OF THE EMDA, it is necessary to provide "Submission regarding the determination of the list of users of the State Revenue Service information system”. For more information on the customs procedure - Export availablehere.
Information on the external trade measures applicable to a given product at European Union and national level with regard to exports can be found at:In the Integrated Tariff Management System of the State Revenue Service, under TARIC.
Latvia's most important import partners are also countries of the European Union. When goods are imported into Latvia from another Member State of the European Union, they must not be declared to customs.
If goods are imported into Latvia from countries not members of the European Union, they must apply a specifiedcustoms procedure. For the purposes of customs formalities, the operator must first obtain the registration and identification number of economic operators (EORI number). In order to be able to apply a specific customs procedure, the declarant or his representative shall submit the customs declaration by electronic means to the customs, together with the accompanying documents, using the Electronic Customs Data Processing System (EMAS). EMDAS connect viaThe SRS Electronic Declaration System (SRS EDS).In order for the company to become A user OF THE EMDA, it is necessary to provide "Submission regarding the determination of the list of users of the State Revenue Service information system”. Website of the SRS is available on THE website OF THE WEBSITEmanual.
Information on external trade measures applicable to a given product at European Union and national level, including tax rates and necessary documents, can be found at:In the Integrated Tariff Management System of the State Revenue Service, under the TARIC for the country concerned.
Goods prohibited from importing into the European Union
According to European Union and national laws, movement of goods across the external borders of the European Union may be limited, for example, by licensing systems or market surveillance measures, or prohibited. List of types of goods and more information availableOn the SRS website.
It is very beneficial for Latvian businessmen to cooperate with foreign partners in the areas of services and trade in goods. The LAA regularly organises support measures to promote exports and international business, which need to be followed byOn the LAA website. In cooperation with foreign entrepreneurs, it is convenient to use the established in Latviasecure electronic signature.
International Business Cooperation
Within the framework of the European Union's Structural and Investment Funds Objective “European Territorial Cooperation” with support from the European Regional Development Fund for the period 2014-2020the following cross-border cooperation programmes have been implemented:
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If you or your company have problems in one of the EU countries, because the authorities do not comply with the rules of EU law, you should refer to the SOLVIT service by filling informto submit a “Your European Adviser” or to submit a complaint to SOLVIT. For service information, see “Tackling cross-border challenges'on the card.
International road transport
In the field of international carriage of passengers and goods by road, the Road Transport Directorate shall implement a single national policy and shall issue the necessary documents for the transport in question, ensuring a level playing field and support for international road transport operators.
In order to be able to perform commercial carriage of goods and passengers outside the territory of Latvia, the merchant must first receive the following documents:
licence– it shall be issued for a period of 10 years if the carrier complies withcertified transport manager, rules for establishment, good repute and financial position;
licence cardattesting that the carrier has received a licence for commercial transport as the owner or holder of a road transport vehicle;
Authorisation of the European Communitywhich is issued for commercial transport in the territory of the European Union, orCopy of the European Community authorisationwhich the merchant receives for the performance of commercial transport by road in the territory of the European Union by means of a specific vehicle;
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In addition to the referred to documents, Latvian road hauliers for the performance of international carriage of goods must receive the permits for international road transport, if provided for by the bilateral agreement. Licences may beone-off(for transport between Latvia and the country concerned, in transit through the country concerned or between the country concerned and a third country), ormultilateral or ETMK(European Transport Ministerial Conference) authorisations issued under the quota system for transport undertakings established in a Member State of the ETMC for transport between the Member States of the ETMC and in transit through one or more Member States of the ETMC with vehicles registered in one of the Member States of the ETMC. ETMK authorisations can be both annual and short-term (valid for 30 days).
Merchants planning to transport passengers outside the territory of Latvia must receiveroute Permissionsthe regular international carriage of passengers, orjourney formsoccasional international transport of passengers.
It should be noted that vehicles used in both the carriage of goods and passenger transport (registered for the first time after 01.05.2006) must be equipped with digital tachographs. A merchant who has purchased a vehicle so equipped must be placed in the digital tachograph before entering into service.company cardthus identifying the vehicle in question according to the undertaking. The driver must also receive a digital tachographdriver card, which identifies both the driver in question and his working and resting times. On the other hand, the authorities responsible for monitoring the working and rest of drivers are issuedcontrol cards, butworkshop cardsuse suitably accredited workshops to carry out the verification, installation, repair, replacement, calibration and data download of digital tachographs.
Detailed information on documents required for international road transport, requirements for their receipt and prices is available at:Road transport departmentson the website.
Latvia has a number of organisations representing the interests of companies in negotiations with state institutions and can be divided into a number of levels: State-level players, regional associations (according to your territoriality in the region) and specific industry associations.
These organizations act as umbrella-type associations, bringing together smaller regional associations and different companies. They actively negotiate with the state and follow up on improving the business environment in Latvia, promoting competitiveness of companies and improving exports.
Latvian Chamber of Commerce and Industrywhich brings together micro, small, medium and large enterprises from all regions of Latvia and economic sectors and works towards improving the business environment, competitiveness of enterprises and exports;
Employers' Confederation of Latvia, which is the largest employer representative organisation in Latvia;
Foreign Investors Council in Latviawhich brings together different countries and companies representing the sector, which have invested in Latvia with serious investments, as well as chambers of commerce in Latvia.
Industry associations operate in a specific sector, bringing together similar businesses, thereby defending their interests. Industry associations are often in one of Latvia's national associations, thereby passing on the important information to their industry. Industry associations can also find out the latest in legislation and apply for European funds to co-finance the sector. Each sector of the economy has the corresponding representative association representing the interests of the sector.
Relations between the merchant and the consumer are primarily regulatedConsumer protection law(PTAL) and other regulatory enactments regulating consumer protection, so the rights and obligations of the parties arising from a mutually concluded legal transaction, such as a purchase contract, must also comply with consumer protection requirements, not just formal legal requirements at all.
In additionConsumer Protection Centre (PTAC), consumer protection tasks are also involved in:Health Inspectorate (VI),Food and Veterinary Service (PVD),Public Utilities Commission (SPRK).
The legal relationship between economic operators is governed by the legal arrangements concluded between the parties,Commercial law,The Civil Lawand other special regulatory enactments. Information and various guidelines for merchants to respect consumers' rights are available at:PTAC website.
Obligations of the merchant in entering into a distance contract
If you want to trade on the Internet, you need to enter into a distance contract, such as an agreement on the purchase of a product or the provision of a service entered into by means of distance communication. More information on distance trading is available at:PTAC website. For more information on Internet sales, read the description of the life situation.Internet sales”.
When concluding a distance contract for the purchase of goods and services, the legal relationship between the parties shall be governed by:Consumer Rights Protection Act (PTAL), 20 May 2014Cabinet Regulation No. 255and 20 May 2014Cabinet Regulation No. 254.
If you want to offer goods or services at your constant place of sale, you must comply withPTALrequirements, as well as requirements of special regulatory enactments in conformity with specific goods and services.
As a merchant, you must provide consumers with the right to claim that the goods or services do not comply with the terms of the contract within 2 years of the date of purchase of the goods or receipt of the service, by providing answers to consumer claims within 15 days. You have an obligation to participate in out-of-court redress procedures for consumers.
More information on consumer rights is available in the description of the life situation.Consumer rights”.
Consumer rights when digital content is purchased
As regards the non-compliance of digital content, no specific regulation is currently in place. According to thePTAL 4. For the seventh paragraph of Article 1the rules on the provision of services shall also apply to contracts for the supply of digital content which are not carried out in tangible media.
ARTICLE 27andArticle 29a consumer shall be entitled to submit a claim for a non-conforming digital content which has not been supplied in the case of a material data medium within 2 years of the date of receipt of the service (the supply of digital content). The consumer has the right to require the service provider to rectify the non-conformity of digital content for free. If this is not possible, the service provider must either reduce the price of the service or reimburse the payment made by the consumer for the contract.
If the digital content is supplied to a material medium, the correspondingPTAL Article 1(6), it is considered to be a commodity together with the media. The consumer's rights in the event of non-compliance shall be determined byARTICLE 27andArticle 28.
If the digital content purchased does not comply with the terms of the contract, as well as in the event of a failure of the digital content,PTAL 27.,28.,Article 29the vendor or service provider is responsible.
If the consumer has not fulfilled his or her obligations, the creditor (i.e. any merchant who provides services or sells goods to the consumer) or the provider of the debt recovery service has a duty to notify the debtor in writing of the existence of the debt and to invite him to voluntarily discharge the late payment obligations.Article 7 of the Extraordinary Recovery Actdetermines what information should be included in this communication.
Debts may be recovered from consumers by way of out-of-court or judicial proceedings.
Debts from consumers may be recovered in the course of legal proceedingsCivil Procedure Lawin accordance with the procedure specified. In accordance withCivil Procedure Lawrecovery of debts in the course of legal proceedings from the consumer shall be permitted in the course of legal proceedings, in the form of a warning against the forced enforcement of obligations or in the order of forced enforcement of obligations.
Out-of-court reimbursement of debts from consumers may be recovered by both the creditor and the licensed provider of debt recovery services. A provider of a debt recovery service is entitled to recover the debt from consumers on behalf of the creditor, if he or she has registered as a merchant or performer of professional activity and has received a special permit (licence) for the recovery of the debt. Licences are issuedConsumer Rights Protection Centre (PTAC)and a list of licensed debt recovery service providers availablePTAC website. The maximum amount of debt recovery costs that can be claimed by the consumer is EUR 17,00.
The rights and obligations of the creditor and the provider of the debt recovery service and the debtor in the debt recovery process shall be determined by:Law on out-of-court recovery of debts.
A more detailed description of out-of-court debt recovery is available at:PTAC websiteandOut-of-court recovery of debts.
In addition to this, regulatory enactments impose a number of restrictions on contractual penalties and the amount of late interest applicable in contracts with the consumer and to be taken into account in the debt recovery process. In particular, according toCivil lawthe contractual penalty may not exceed 10% of the outstanding principal amount, and in contracts where the consumer is participating, the amount of legal interest may not exceed 6% per year, and contractual interest shall be considered illegal, which is disproportionate and inconsistent with fair business practices. Also limited interest on consumer lending, according toConsumer Rights Protection Act (PTAL)they may not exceed 36 percentage points above the annual borrowing rate.
When doing business, it is important to comply with and comply with the regulatory requirements. Fair and successful business is a pride for the entrepreneur and its customers.
Maybe someone raises the question – how is it – to be honest entrepreneurs? The Corruption Prevention and Combating Bureau (CPCB) has developed a number ofinformation materials, with a view to promoting fair commercial activity in order to conquer the market and make a profit. Corruption raises serious moral and political concerns, threatens state governance and economic development, and distorts conditions of competition.
The Consumer Rights Protection Centre has also developedguidelinesfair business in the areas of lending, electronic communications, e-commerce and security.
What can be business offenses?
Illegally employed workers. Upon entering into an employment relationship with the employer, the basic document governing the relationship between the employee and the employer shall be a written contract of employment. This document plays an important role in the working relationship, since it lays down the rights and obligations of the parties from which unilateral withdrawals may not be made (unilateral withdrawals may be limited to specific cases, such as:Labour lawArticle 100 (1) and (5), first paragraph of Article 101).
The Labour Law provides that a contract of employment is to be entered into in writing, so every employee, upon entering into an employment relationship, has the right to request a written contract from the employer and to receive a second copy of the contract.
Employment contract is determined by Section 40 of the Labour Law "Job Contract Form“.
The contract of employment may be classified as follows:
Work is also the subject of a contract in a number of other civil contracts which, in the narrower sense, do not constitute employment contracts, namely gradations, transport andcompanyin the contract orroyaltiesin the contract. Matters related to the company contract are regulated by the Civil Law of the Republic of Latvia, matters of the contract of employment - Labour Law.
Prohibited agreements. Prohibited agreements within the meaning of the Competition Law are co-ordinated activities of two or more market participants whose object or effect is to inhibit, restrict or deform competition. Market participants (including associations, associations, etc.) are prohibited from exchanging commercial information, including individual price and tariff policies, plans to participate in procurement and other tenders, agreement on market allocation, production or marketing, etc. Prohibited agreements with competitors or cartels regarding participation in procurement are one of the most serious and frequent violations of competition law in Latvia. Additional information on prohibited agreements and sanctions, on their implementation, can be found on the Competition Council's website.
Abuse of dominance. The existence of a dominant position in itself is not an infringement: its abuse is prohibited. Dominant undertakings have special responsibility for their counterparts, other market participants and customers. Such undertakings are prohibited from imposing unfair conditions, imposing unequal rules on equivalent transactions with different market participants, refusing to enter into transactions without objective justification, etc. Additional information on abuse of a dominant position is available at:Competition Councilson the website.
Control of the merger of market participants. In order to avoid a significant decrease in competition as a result of mergers, major merger transactions shall be notified to the Competition Council. The Authority may take three types of decisions, whether to authorise the transaction, to authorise it on binding terms or to ban it. If the undertakings implement the merger without the necessary notification to the authority or violate the procedure laid down in the KP decision, the Competition Council may impose a fine of up to 3% of the net turnover of the merger participant in the last financial year.Mergers of market participantsrules and notification criteria are definedArticle 15 of the Competition Law.
Unfair retail practices are possible in the food and non-food sectors and are governed by the Unfair Retail Practices Prohibition Act. The law aims to limit the use of retailers' procurement power against suppliers to balance the interests of both parties. The Competition Council, as the responsible authority for compliance with the norms of the law, has developed the application of the Law on the prohibition of unfair retail practicesguidelinesexplaining unfair commercial practices.
Violations of the advertising law. The Competition Council shall monitor the conformity of advertising with the requirements of regulatory enactments where misleading or unfair comparative advertising is addressed and affects market participants, and an infringement in the field of advertising causes or may cause significant harm to competition. Additional information is available at:Competition Councilson the website.
Taxes outstanding in time. The SRS calls on all taxpayers (both natural and legal persons) to be aware of the legal consequences of not making timely and full tax payments. Information can be found on the SRS website,how to make it easier to repay the tax debt. If the SRS is suspected of paying “envelope salary”, the entrepreneur receives a warning notice in the SRS Electronic Declaration System (EDS). How to proceed in this case, describedOn the SRS website. SRS has developedguidelines and other information materialson the application of penalties and sanctions in cases of infringement.
Business often needs different types of statistics for planning and structuring their activities, which can be found by Central Statistical Administrations (CSP) in database. Individual companies also need to provide statistical data to the CSP, Bank of Latvia, etc. Statistical reports can be submitted to the Ministry of Welfare via e-service “The submission of reports and national statistical reports”. More on the submission of statistical reports can be seen electronically in the life situation.Where a merchant shall electronically submit statistical reports”.
Statistical information useful for doing business
· The State Revenue Service has established, on the basis of reports and accounting data submitted by taxpayers,sectoral statistical tables. These include the following sector-specific indicators: taxpayer statistics; provided general budget revenue administered by the State Revenue Service; payment debts; basic tax burden of taxpayers; results of economic activity; average number of employers and employees; employment income calculated for employees. Also availablestatistics on the remuneration of employeesfrom 2015-2018, according to the profession calculator.
· Population statistics availableIn CSP dataand it is regularly updated with up-to-date data on the number and distribution of Latvian residents, including regions, large cities and municipalities by age, gender, national composition, as well as the number of inhabitants in small areas – villages and Riga neighborhoods.
· Statistics on unemployment in Latvia availableOn the SEA website, in addition, it also shows information aboutcurrent registered unemployment rate in the countryand a descriptive summary of employment trends,number of vacancies, availableStudies performed by the SEAon labour market trends. You can also look atlabour market demand for professionsduring different periods of time.
·Nationality and migration affairs managementthe website of the (PMLP) contains statistical information from the Population Register regarding the number of Latvian residents in municipalities and is continuously updated with current data on the number and distribution of Latvian residents according to different criteria. The current data shall be compiled and published twice a year.
·Open Data Portalwhere any person can view information published by the national authorities or bodies performing the functions of the State. The portal contains a data book, in which topics are divided into categories such as economy and business, public administration, agriculture, food and forestry, etc.
· Regional Development Indicators Module (RAIM), where socio-economic indicators are available, to measure social and economic development trends in certain areas of the country, and indicators of instruments for the implementation of sectoral policies to assess the impact on the development of national territories on the implementation of sectoral policies and how coordinated it is. For more information, seehere.
Applications and information can increasingly be written and received by different national authorities in electronic form. Using e-service “Application to the Authority', you have the opportunity for any public authority to write an application electronically. Using this e-service, you can write complaints, proposals, requests or questions, for example, if consumers' rights are infringed, you can writecomplaintsPTCA. Accordingly, in all other cases, an additional application signed with a secure electronic signature, such as an ad placement permit on the land of the municipality, should be attached to the e-service “Application to the Authority”.
If the employer infringes the employee's employment rights, using the e-service “Submit an application to Labour Inspectorate and get a response from Labour Inspectorate', you can notify it electronically to the National Labour Inspection (NSA), as well as get the necessary advice.Instructions for use of e-service.
Submission to the Labour Inspectorate video instructionhere.
The following are the e-services that can be used by the employee and the employer if an employee's health or life-threatening accident has occurred at the workplace.
For the worker:
If an accident has occurred at the workplace and you want toto announce this to the NSA, it can be done electronically by means of an e-service "The announcement of the accident at work”. Instructions availablehere.
· if an accident at the workplace has occurred, the NSA must be notified of this fact. You can easily do this electronically by using e-service "The announcement of the accident at work”. Instructions availablehere.
· e-serviceStatement of the loss of an employer in the event of an accident at work'instructions are available at:here.
When doing business, it should be taken into account that, from time to time, the supervising authorities may wish to carry out checks on your business, depending on the business sector and the requirements. The best way to prepare for this is to timely complete all the documentation it needs to be in line with the legislation.
What is needed for a visit by the National Labour Inspection (NSA)?
The NSA has developedguide, as a step by step, prepare for the visit of the State Labour Inspectorate. Before the NSA visit, it is recommended that you get acquainted with the material made.
For construction, the NSA has developed self-controlsform with Tableincluding links to the related laws, regulations and explanatory materials, which allow for a better understanding of the measures to be taken in the field of labour protection.
For wood processing, the NSA has developed self-controls for companies in this sectorformwith the most important job protection requirements.
Checked by the Health Inspectorate (VI)?
The Health Inspectorate (VI) shall check:
· healthcare facilities;
· social care institutions;
· pharmaceutical companies (including pharmacies);
· educational establishments (including pre-primary schools) and child monitoring providers (nannies, nursing authorities);
· service hotels;
· bathing areas (rivers, lakes, seaside);
· public use baths and swimming pools; sports complexes;
· public drinking water systems;
· beauty service providers (hairdressers, cosmetics offices, manicured and pedicure services, tattooing, pinking, etc.);
· hotels, guesthouses;
· manufacturers, distributors and importers of chemicals and mixtures; cosmetics; tobacco products and electronic cigarettes; medical devices.
VI shall also carry out inspections on the basis of complaints from the population in the field of epidemiological security (e.g. insect and rodent), as well as noise generated by economic activities equipment and traffic.
A full list of the legislative acts of VI is available at:here.
For the procedure for carrying out checks, see:here, but a sample of the documentation:here.
Withe-Service Helpentrepreneurs can obtain information in one place about the possible ways of meeting regulatory requirements in a specific sector, as well as other useful information.
Where non-compliance or/and the measures to be taken have been identified during the VI inspection using the e-serviceThe announcement of the Health Inspectorate during the control of the implementation of the duty imposed', it is possible to notify VI of their enforcement.
The announcement of the Health Inspectorate during the control of the implementation of the duty imposedvideo here.
Using e-service “Request for the state of play at the Health Inspectorate surveillance site', you can find out about the Health Inspectorate controls that have been carried out.
Checks by the State Revenue Service in undertakings
The purpose of tax control is to ensure the full, timely and equitable calculation and collection of taxes and duties. A taxpayer is entitled to invite a professional expert or consultant during tax control, to provide explanations and other information, except in cases where tax regulatory enactments do not foresee it.On the SRS websitethe tax control process is described,types of tax control.
Thematic inspections of the SRS are carried out most frequently on the following topics:
< employer="" checks="" (calculation="" of="" workers'="" salary="" taxes,="" submission="" of="" information="" on="" employees,="" registration="" of="" working="" time,="" conclusion="" of="" employment="" contracts,="" calculation="" of="" the="" employment="" income="" of="" employees="" of="" the="" micro-enterprise="" taxpayer,="">
< compliance="" with="" the="" regulatory="" enactments="" regulating="" accounting="" (accounting="" organisation="" documents,="" traceability="" of="" economic="" transactions,="" records="" in="" accounting="" registers,="" cash="" in="" the="" company's="" treasury,="">
< compliance="" with="" the="" regulatory="" enactments="" regulating="" trade="" and="" services="" (registration="" of="" documents,="" use="" of="" cash="" register,="" intervention="" in="" cash="" register="" software,="">
< compliance="" with="" the="" regulatory="" enactments="" governing="" cash="" transactions="" (restrictions="" on="" the="" use="" of="">
compliance with other regulatory enactments regulating taxation (activities with excisable goods, car sales, electronic working time accounting system in construction, etc.).
LatviaCompetition lawfor the purposes of undertaking mergers are:
In Latvia, mergers of companies are governmently regulated only in cases of transactions of major market participants.
In order to avoid a significant decrease in competition as a result of mergers, merger members may need authorisation from the Competition Council (KP) in certain cases. More information on these cases as well as the circumstances in which KP has the right to request the merger members to submitreport on the planned or existing mergerbefore 12 months from the date of implementation of the merger, availableKP website.
On the evaluation of the merger report to be paid into the national budgetlevy, the size of which depends on the circumstances of the merger. This shall be done before the submission of the merger report or within ten days of receipt of the KP merger decision if the merger has been evaluated without the merger report submitted.
In the case of a merger of KP companies, three types of decisions may be taken:
The time of taking a decision shall be:
< for="" short="" merger="" reports="" up="" to="" 3="">
< full="" (extended)="" merger="" reports="" -="" up="" to="" 4="">
More information on the types of merger report can be obtainedKP Reports on market participants in the Merger Guidelines.
If no merger report is submitted, KP may decide to impose a fine on the new entity or the acquirer of the decisive influence up to 3% of its net turnover for the last financial year.
More information on merger control in Latvia is available at:KP website.
Several information and support tools are available to start and perform business, e.g. the Latvian Investment and Development Agency (LAA) has severalsupport programmes for economic operators, available financial support and counselling. Remote or available to apply for advice,contact LIAA.
Consultations on the conduct of business or self-employment are also provided by the State Employment Agency.Measures for the commencement of commercial or self-employmentin the framework.
If there are unclear questions regarding the payment of taxes or other issues related to the National Revenue Service (SRS) Electronic Declaration System (EDS), it is desirable to addressSRS. In order to receive an official reply, it is recommended that your question be made in the form of an application signed with:secure electronic signature, send to the SRS:
· using the EDS section “Conversations with the SRS”;
· sending to an e-mail firstname.lastname@example.org.
The undertaking may apply for the State Labour Inspectoratecounselling:
· labour law issues;
· in matters of labour protection.
National labour inspectoratesEuropean Social Fund (ESF) project No 188.8.131.52/16/I/001 “Improving the practical implementation and monitoring of labour security legislation”offers free support for the introduction of labour protection requirements in the company:
· advice to employers;
· the provision of laboratory measurement services;
· training of job protection professionals and trusts.
Information on the protection of personal data:National Data Inspectorate (DVI)is the leading supervisory authority in the field of the processing and protection of personal data. The processing of personal data shall be governed by:Regulation (EU) 2016/679 of the European Parliament and of the Council of 27 April 2016 on the protection of individuals with regard to the processing of personal data and on the free movement of such datarepealing Directive 95/46/EC (General Data Protection Regulation), andLaw on the Processing of the Data of Natural Persons, as well as other binding regulatory enactments. In order to receive consultations on matters relating to the requirements of regulatory enactments for the processing of personal data, it is necessarycontact DVI.
On the DVI websiteavailableinformation materialson the processing of personal data, andpresentationsfrom the DVI conference for small and medium-sized entrepreneurs, “Data is value – protect them!”.
It is possible to request information regarding the data registered in the Real Estate State Cadastre Information System electronically using the e-service “My data in the cadastre'on portalLatvija.lvor any of the websiteswww.kadastrs.lvavailable e-services.
Video instruction for e-service “My data in the cadastre”
Portalwww.kadastrs.lvit is possible to familiarise yourself with the Cadastre data regarding any immovable property, construction, land unit, group of premises in Latvia, as well as to search for property according to the owner's data. The portal can also look at the thematic cards created by the National Land Service (VZD). If you need help, you can contactVZD.
Representative of the legal person, if the portal has not been entered intoKadastrs.lva subscription agreement, may request the creation of a VZD account:
· via portalKadastrs.lvthe available e-service “Login for a Legal Person kadastrs.lv Account” and signing an application created in the system withsecure electronic signature;
· on-site in any SSDcustomer Care Centerwhen submitting an application from a legal personform.
The requested documents will be inserted into this account.
Information on the possibilities for supporting EU funds - Central Financial and Contract Agencies (CFLA)Customer service centreprovide information and provide advice.On the CFLA websiteinformation is available on all current project selections of EU funds for the 2014-2020 programming period. The CFLA also providesPublic-Private Partnership (PPP) Competencies Centreperformance of functions and provide information and advice to potential public and private partners, as well as any lead in PPP matters.
Information on the patent, trade mark, design and registration process, as well as other binding information, may be read in the description of the life situation “Home production"and the life situations describe “Rights and obligations of employees'under the heading'Intellectual property rights protection', as well as in binding legislationpatents,designs, as well astrade marks. On the other hand, information on the registration of trade marks and designs in the territory of the European Union can be read:Website of the European Union Intellectual Property OfficeandOn the website of the Patent Office of the Republic of Latvia.
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