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How to apply for a micro-enterprise taxpayer status

If the individual merchant, individual undertaking, farm or fisherman’ s household, a natural person established within the State Revenue Service (SRS) as a performer of economic activity or a company with limited liability of the micro-enterprise tax law which fulfil the criteria laid down in the micro-enterprise taxpayer, wants to apply for the acquisition of the status, it 's good to know that it may also be performed electronically.

Login status of the micro-enterprise taxpayer shall be performed depending on the type of person (natural person – economic activity performer or Enterprise Register shall be registered person).
Enterprise Register registrants login type depends on whether the person has been previously registered with the Enterprise Register or not.

Login simultaneously with the business registration in the Enterprise Register:

undertaking (company) an electronic registration can be used, the Enterprise Register by submitting an application using the e-services „Registration from the registers kept by the Enterprise Register” portal www.latvija.lv or sending documents signed with secure electronic signature, on the Enterprise Register official e-mail address.
To log on to the micro-enterprise taxpayer, the person in the application must be carried out a check mark that it wants to get even a micro-enterprise taxpayer demonstrating compliance with the micro-enterprise tax law 2 and 4, Paragraph one of the specified criteria, i.e., certifying that the accounting year, corresponding to the taxation period of the micro-enterprise tax:

  • the estimated number of the micro-enterprise employees will not exceed five employees and employees will be informed in accordance with the requirements of Article 3 of this Law;
  • the foreseeable turnover will be up to 100 000 euros;
  • the micro-enterprise would like to pay the micro-enterprise tax. 

Login simultaneously with the natural persons, as a performer of economic activities, registration VID:

a natural person who, upon commencement of economic activity, shall register with the State Revenue Service as a performer of economic activity, shall complete an application for registration register of tax payers (Cabinet of Ministers 2001 / 27 March (see Regulation No 150„ Conditions for tax payers and tax payers divisional registration in the State Revenue Service” Annex 1)

In order to log on to the micro-enterprise taxpayer acquisition of the status (including termination) person there are several ways:

  • using the SRS electronic declaration system, where you choose the section „Documents ”. The document must be prepared from a„ Forms” section and select „The micro-enterprise tax documents ”. Prepare an electronic submission that chooses to be a micro-enterprise taxpayer, confirming the compliance of the micro-enterprise tax law. Article 2 and 4, Paragraph one of the specified criteria, i.e., certifying that the accounting year, corresponding to the taxation period of the micro-enterprise tax: 1) the estimated number of the micro-enterprise employees will not exceed five employees and employees will be informed in accordance with Section 3 (requirements; 2) the foreseeable turnover will be up to 100 000 euros; 3) the micro-enterprise would like to pay the micro-enterprise tax. 
  • in free form documents prepared by the official person or plenipotentiary shall be signed with a secure electronic signature and dispatched to the State Revenue Service official e-mail address vid@vid.gov.lv
  • documents prepared in free form of a person shall submit to the IRS customer service centre.

Login if business is already registered in the Enterprise Register:

an application for a micro-enterprise taxpayer acquisition of the status of the next taxation period starting from January 1 shall be submitted to the State Revenue Service in the pre-taxation year until 15 December. The application shall be drawn up in free form, which confirms the micro-enterprise tax law in the fourth paragraph of Article 4 of the information, i.e. 1 of the micro-enterprise tax law confirms compliance with Article 1) („ A”, as referred to in point (if the micro-enterprise is SIA) and the criteria laid down in Article 2, as well as the conditions referred to in the first subparagraph of this Article with regard to the next taxation period.

The application may be made in several ways:

  • using the SRS electronic declaration system, where you choose „Documents ”section. The document must be prepared from a„ Forms” section and select „The micro-enterprise tax documents ”. The application shall be approved by the micro-enterprise tax law in the fourth paragraph of Article 4 of the information, i.e. 1 of the micro-enterprise tax law, compliance with Article 1) („ A” (if the micro-enterprise is SIA) and 2. the criteria laid down in Article as well as referred to in the first paragraph, the conditions for the next taxation period.
  • all of the founders shall sign a free form and prepare a submission with a secure electronic signature and dispatched to the State Revenue Service official e-mail address vid@vid.gov.lv
  • documents prepared in free form of a person shall submit to the IRS customer service centre.

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