If you are produced and sold a product or provide services and by the executive remuneration, it is deemed to be economic activity, which must be registered. It is not always necessary to establish a business. In a number of cases will be enough to register only in the State Revenue Service (SRS).
It will be sufficient only to register in the State Revenue Service:
- natural persons *:
the following legal persons and other persons:
- who obtain income based on employment legal relations and who do not perform economic activity;
- who perform economic activity;
- employers, self-employed persons (the freelancers, practitioners, pharmacists, veterinarians, farm and fisherman’s household owner), etc., which are referred to in Law „On state social insurance”;
the departments of the tax payer.
- institutions financed from the budget;
- foreign diplomatic and consular missions;
- the offices of sworn advocates;
- sworn notary practice sites;
- non-resident (foreign merchant) permanent missions;
* In the case of economic activity of a natural person exceeds 200 000
lats in annual turnover or annual turnover of the economic activity from a natural person exceeds 20 000 lats and the person referred to the performance of their economic activity in the same
time employed more than 5 employees
in accordance with the Commercial Law, it must register with the Enterprise Register as an individual merchant.
Tax payers have to sign up to 2001 the Cabinet of Ministers on 27 March 150, Regulations Regarding the „Regulations for the tax payers and tax payer
registration departments of the State Revenue Service” within the prescribed deadlines.
Complete the application
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.
If you plan to submit these documents electronically
To the registration document (see rules
depending on the type of economic activity) could be submitted electronically to SRS, these documents shall be made by a scanned document.
If the documents are submitted plenipotentiary person must also prepare a token. The mandate of the power of attorney with the electronic signature shall be signed by the publisher and is responsible for the veracity of the..
Modes of delivery
if the tax payer is registered as the SRS electronic declaration system (EDS), then an application for registration of client departments may
be lodged using SRS Electronic Declaration. In this case, the tax payer, SRS Electronic Declaration System choosing unstructured document “Information SRS customer service centre”, adds the completed application for registration and shall be communicated to the departments of the SRS.