State service portal
Information published on 15.01.2020.
Internet sales have advantages, but it is essential for traders to know their binding rules, both before and during online sales, and to focus on e-solutions that can facilitate their daily work.
Related bodies:Ministry of Economy (EM);State Revenue Service (SRS);Consumer Rights Protection Centre (PTAC);Patent Office (LRPV);Cultural Information Systems Centre (KISC);Latvian State Radio and Television Centre (LVRTC);Register of companies (UR);Latvijas Pasta.
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Trading in the intermarket is possible as a supplement to spot trading (shop) as well as as as the only sales channel.
You can trade on the Internet through your individual internetwork, or through sales platforms like “Amazon,” “eBay,” “Etsy,” Online commerce can also happen through mobile apps.
When creating your own Internet store, you need to register the domain name for your website address. The domain name is part of the address of the website located between the prefix “www” and the extension “en”, “com”, and more. Registration of domain names as a fee service is offered by different private companies andUniversity of Latvia Mathematical and informatics Institute Network Solutions (NIC). NIC also offers you the ability to verify that the domain name you have chosen has not already been registered on your website.
When designing your own internetwork or trading on one of the sales platforms, you often need to translate the content of a site. You can use a trusted translation platform for translationHugo.lvin which, by copying the text or website address to be translated, it is possible to translate the individual text or the entire content of the website accordingly. Each interstore host can use the translation widget offered by Hugo.lv to allow site visitors to easily translate its contents into English or Russian.
An interstore should be registered as a unit, whether or not the goods are traded on-site or online. For more information about how to register a business unit, see “Registration of the business and business unit”.
If you have created a name for the identity of your assortment of goods that allows you to distinguish between your company's goods and those of other companies, it is recommended that you register a trade mark. It can be easily done online through the Patent Office's e-service.To apply for a trade mark”. The application for and registration of a trade mark must be paid for by the servicefee. To make sure that the trademark is not already registered and protected, use “Trade mark databases”. When registering a trade mark, it is recommended that you consider protecting your trade mark abroad, since the trade mark is protected only in the country in which it is registered.
If you have created an individual design for your product, you can protect it by registering the design using the e-service of the Patent Office. "To apply for a design”. The application for and registration of a design must be paid for by the servicefee. To make sure that the design is not already registered and protected, use “Design databases”. When registering a design, it is recommended that you consider the protection of your design abroad, since the design is protected only in the country in which it is registered.
Before starting online sales, see:rulesto be observed when trading on the Internet:
1. The obligation to provide pre-contractual information or to provide information in an interstore:
> on the main characteristics of the product or service;
> on price, delivery and other costs;
> on the right of withdrawal, the withdrawal form;
> on delivery, contract execution, payment arrangements and other contract terms.
2. Pre-contractual information is an integral part of the distance contract rules.
3. The obligation to provide pre-contractual information and contract terms in a manner to be maintained.
4. Obligation to confirm receipt of the order.
An undertaking (a legal person), when trading on the Internet (including by publishing advertisements on advertising portals), has an obligation to indicate the business (name), registration number and actual address or place of business activities (website, mobile app, etc.), contact information, information on licences (if any) and other information (according toThe Law on Information Society Services).
To obtain information about a legal person if necessary, useBusiness Register Information Portal.
A natural person, when trading on the Internet (including by publishing advertisements on advertising portals), has an obligation to indicate the name, surname, second part of the personal code (full personal code not to be specified) and the actual address or place of business activity (website, mobile application, etc., do not have to indicate the declared place of residence), contact information on professional evidence of formal qualifications (if necessary).
Read more about online commerce binding rulesWebsite of the Consumer Rights Protection Centre (PTAC).
If you have decided to start your business – Internet sales, you must first choose a form of business, such as an economic operator, individual merchant or limited company. You should also register your own internal store separately by registering it as a unit.
For business registration, read more in the description of the life situation.Starting a business”.
Information on registration of economic activity is available in the description “Home production”.
Read more about taxes on economic operatorsOn the website of the State Revenue Service (SRS).
The Value Added Tax (VAT) Law does not prescribe a different framework for taxable persons trading on the Internet. Thus, VAT on these transactions is applicable in general terms according toValue Added Tax Lawnorms. If the total value of taxable supplies of goods and services provided exceeds the VAT Law during the yearthe amount determined, you will also have to register as a VAT payer. Best to do thisState Revenue Service Electronic Statement System (SRS EDS).In individual casesYou must register in the SRS VAT register, regardless of the value of the taxable transactions.
If you are trading on a platform such as Ebay, Etsy, Amazon, or social networks such as Facebook, you should register the profile/shop created by a particular taxpayer on a trading platform or social network as a unit in the State Revenue Service (SRS).
The department should be registered within 10 days of taking a decision on the establishment of the unit.
You can easily register a unit remotelyState Revenue Service Electronic Reporting Systems (SRS EDS)under the heading “Registers”. For more detailed recording steps, refer to the description of the life situation.Conduct of business'or servicevideo.
If you want to avoid sending and receiving paper documents at the declared address of residence, usee-address for legal persons. If you use an e-address to send documents, such as applications, to the authorities, you must sign them withsecure electronic signature.
Online sales are also convenient when you want to sell movable items belonging to you, such as clothing, accessories, furniture, household appliances, books. Mostly in practice, people use social networks or sales advertising portals for this purpose.
Income from the sale of personal property is not subject to personal income tax, so when you sell your personal property on an occasional basis, without the intention of making a profit, you do not have to register as a performer of economic activity. However, if the total amount of income from such trade and other non-taxable income exceeds EUR 10 000 per year, they must be declared by submitting an annual income statement to the State Revenue Service (SRS). For submitting a declaration, read the description of the life situation “How do I submit an annual income statement?”.
There are different definitions of economic activityPersonal Income Tax LawandValue Added Tax Lawin the sense, therefore, the definition in the Value Added Tax Act is binding on the application of value added tax (VAT). A natural person does not have to pay VAT when selling his or her personal property once every 12 months, since one such transaction within the meaning of the VAT Law does not constitute an economic activity. Consequently, there are no grounds for registering with the SRS VAT register and for paying VAT in the budget.
However, if a natural person performs an economic activity within the meaning of the Value Added Tax Law, for example, performs the sale (supply) of personal property, he or she must comply with the provisions of the Value Added Tax Law regarding the procedures for registration.In the SRS VAT register.
If you are selling improvised cases or things purchased for sale (goods, goods), then you must register as a performer of economic activity!
Before starting online trading, significant consideration should be given to what goods will be in the offer of an internetwork shop, as it should be noted that there are different marketing restrictions. Somerestrictions and prohibitionsare related to moving goods across the border. Tobacco products, fast-damaging foods and multiple cannot be placed in mailingsother potentially damaging things.
In Latvia, alcohol belongs to a group of goods that is prohibited from being marketed on the Internet.
Licensed pharmacies in Latvia are permitted to distribute over-the-counter medicinal products registered in Latvia or included in the Latvian Register of Medicinal Products via the website. For more information on Internet sales of medicines, refer to the description of the life situation.Internet shopping”.
It is permitted to market coffee and non-alcoholic beverages on the Internet from excisable goods. You may purchase these goods from the warehousekeeper who must have a special permit for the storage of excisable goods. You can also import coffee and non-alcoholic beverages from another Member State of the European Union (EU).
If your company has an authorisation to store excisable products, you must submit the following:Declaration of excise duty on coffee and non-alcoholic beverages'for the payment of excise duty. You can easily do thisState Revenue Service Electronic Statement System (SRS EDS).
In order to receive a special permit (licence) for the activity of an approved tax warehouse keeper,VID EDS, under the heading “Applications for licences, security, licences, certificates and certificates for excisable goods”, must be submittedapplication and attachment of required documents. Must be paid before the licence is issuedThe State fee. The authorisation is sent electronically to the recipient:VID EDS.
When marketing coffee and non-alcoholic beverages, you must also register as a VAT payer when reselling the goods. Best to do thisVID EDS.
When selling on the Internet, it is important to think about the channels for receiving customers' orders. It may be a delivery by courier, mail, receipt in a compost or in an internetwork shop.
The preferred type of selection of the consignment is a registered (recorded) or express consignment. In the “track-trace” system, it is possible to track the consignment path at all stages of its transhipment. In order to encourage customer satisfaction, it is important to inform them about the expected delivery duration before ordering.
In the case of supplies to third countries outside the European Union (EU), the consignment must be declared to customs in the form of an export declaration. If the total value of the consignment is up to EUR 1000 and it is sent via the Latvian Post, the declaration may be carried out by the mail itself. The clearance process is facilitated for postal items performed by the Latvian Post, because the Latvian Post has the right to declare goods using a postal declaration, which is a special declaration procedure.
Where a consignment with a value of up to EUR 1000 is delivered by courier mail, an oral declaration and an authorisation to make the express declaration to customs may be possible.
If the consignment to third countries exceeds the value of EUR 1000, it is necessary to complete and submit a standard export declaration. This can be done remotely within the Electronic Customs Data Processing System (EMDAS) to which it is possible to connect viaState Revenue Service Electronic Statement System (SRS EDS).
Also take care of orders and inform consumers about them by speaking on the Internet site before making purchases. Payment may be possible through a transfer prior to the receipt of the order (prepayment) or in cash or through a transfer to the order (post payment). In any case, you must provide the buyer with a proof of business document and lay down the conditions for return of goods and money in cases where the orders do not comply with the terms of the contract.
If you sell digital content products, such as e-books, games, videos, and music files, you can supply them online or in a media (DVD, CD, etc.) to customers.
If the sale (a transaction with a natural person who is not an individual merchant and has not registered with the SRS as a performer of economic activity) takes place as a cash transaction, and the amount of the transaction in one operation exceeds EUR 3000, the merchant must declare it. The declaration must be submitted by 1 February of the following year. Best to do thisVID EDS.
If the transaction is conducted in cash with a legal person, an individual merchant or a performer of economic activity, the declaration must be submitted to both parties (both the seller and the buyer) if the transaction amount exceeds EUR 1500. The declaration must be submitted for a month by the 15 th day of the following month.
Transaction participants (both legal and natural persons) shall not be allowed to carry out cash transactions amounting to more than EUR 7200 (regardless of whether the transaction takes place in one operation or in more than one operation), regardless of the period during which such transactions take place. The restriction imposed on taxable persons to carry out cash transactions amounting to more than EUR 7 200 shall apply to each individual transaction with one counterparty.
In order to avoid misunderstandings and conflicts with customers in the Internet shop, it is first necessary to make sure that the information provided by traders on online products is complete and consistent with the truth. Consumers, when shopping on the Internet and purchasing goods from economic operators, have the right to receive a document certifying the purchase - a check, receipt or an invoice. This provision also applies to purchases on social networks.
Similarly, buyers have the right to return goods and to pay money due to the quality of a non-conforming commodity. This right applies when the buyer buys the goods from a legal person.
The consumer must bear the direct costs of returning the goods, except where the seller or service provider has agreed to cover these costs or has not informed the consumer that the costs must be borne by the consumer.
Where the consumer expressly wishes to use the type of supply other than the cheapest standard method offered by the seller or service provider, the seller or service provider shall not be obliged to repay the additional supply costs to the consumer.
In cases where traders fail to meet their obligations towards consumers (not fulfilledDecisions imposed by the Consumer Dispute Resolution Commission), the Consumer Rights Protection Centre (PTAC) may include traders:Black List”. If potential irregularities are identified in intershops, they may be included in the “PTAC”List of suspicious websites”.
For more information on the rights of buyers of internetworks, refer to the description of the life situation.Internet shopping”. Please refer to the Consumer Rights Framework in the description of the life situation.Consumer rights', as well asConsumer Rights Protection Law.
Information on consumer rights when purchasing digital content products is available at:PTAC website.
Translation platform -Hugo.lv.
E-addressee for legal persons.
Information support and advice for business.
Consumer Rights Protection Centre guidelines for merchants.
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