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How to apply for registration for VAT purposes

If you 're still hoping to become a merchant, then you must know that, starting with the value added tax (VAT) taxable transactions, tax payers register with the State Revenue Service (SRS) the VAT register.

Tax payers are obliged to register with the

tax payers are obliged to register with the SRS VAT payer register up to the taxation period during the month following the 15 date, when the total value of taxable supplies of goods and services provided a total value of the previous 12 months has exceeded 50 000 euros. 

Merchants ( sole proprietorships, general partnership, limited partnership companies with limited liability and joint stock company) to register for VAT purposes may apply in two different ways, depending on whether
1) a merchant, which is intended to register with the VAT register, has already recorded in the Commercial Register or 2).
Another person' s application may be lodged only in the SRS after have been registered.

Login at the time of the application for merchant in the Commercial Register:

prepare a submission regarding the registration of a person with a VAT register. In the application referred to in Parts B and C shall only be completed. The application shall indicate the manner in which it wishes to receive the SRS decision:
  1. the decision puts the SRS home page on the Internet
  2. the decision of the person shall be transmitted by post. 
The person who has a corresponding right of representation (which are intended for the right of representation of the Commercial Register by the merchant), signs the application with secure electronic signature. If the application shall be signed by the person must also be accompanied by the plenipotentiary power of attorney granted to secure electronic signature signed with the mandate of the publisher. Paraksttiesīgā person is responsible for the veracity of the information provided.
If a merchant shall submit a registration using thee-services „Registration from theregisters kept bythe Enterprise Register”, the submission portal www.latvija.lv e-service in the course of the Commercial Register shall be annexed to the application, together with the documents necessary for registration. The application for the registration of a person with a VAT register with the application of a merchant in the recording in the Commercial Register shall be sent to the Enterprise Register.

Login in the commercial register in advance for a registered person:

fill in a submission regarding the registration of a person with a VAT register. Fill in the submission referred to in Annexes A, B and C shares. The application shall indicate the manner in which a person wishes to receive the State Revenue Service decision:
  1. the decision puts the SRS home page on the Internet
  2. the decision of the person shall be transmitted by post. 
The person who has a corresponding right of representation, or plenipotentiary person signs the application with secure electronic signature. If the application shall be signed by the person must also be accompanied by the plenipotentiary power of attorney granted to secure electronic signature signed with the mandate of the publisher. Paraksttiesīgā person is responsible for the veracity of the information provided.
A submission sent to SRS official e-mail addressvid@vid.gov.lv.

Notes

  • described material shall not apply to the sales tax group and a fiscal representative registration.About what the law stipulates the start of the performance of taxable transactions, you can read here.
  • The person who received a decision regarding refusal of registration has the right to clarify the application for registration with the VAT payer register and resubmitted to the State Revenue Service (as opposed to the Enterprise Register).
  • If in doubt, you can call on the State Revenue Service information phone 1898 or find more information on the Internet home page of the State Revenue Service www.vid.gov.lv.

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