General information about VAT registration

General information about VAT registration

Persons from the Republic of Latvia are registered in the Register of VAT Taxable persons by the following conditions:

- natural persons according to the declared place of residence;
- legal persons according to the legal address.

In order to register in the SRS Register of VAT Taxable Persons, the person has to submit to the respective   SRS local office the registration form  "Registration Application in Register of VAT Taxable Persons".

All clients are registered as VAT payers accoridng to Law on Value Added Tax. When submitting the registration application, one must either a personal identification document or a driver’s licence. If the registration application is signed and submitted by an authorized person, this person should also submit the Power of attorney. A person is registered in the SRS Register of VAT Taxable Persons within 15 working days from the day of the submission of the application.

A person is considered registered in SRS Register of VAT Taxable Persons as of the day when the registration certificate of a VAT taxable person has been issued to them.

In case the person cannot be contacted at the declared legal address or at the declared permanent place of residence, or if the person does not submit information on a SRS request, or the information provided about the material and technical capacity and financial scope to undertake the declared economic activities of the applicant are false, the SRS takes a decision to reject the registration application. When a person receives a rejection of the registration application, the person has the right to add more precise information in the application and to submit it to the SRS again.

In case any person from a EU member state or a person not registered in the territory of the EU undertakes one or more VAT transactions in Latvia, then the SRS registers in SRS Register of VAT Taxable Persons one of the following persons:

- any person from an EU member state or a person not registered in the territory of the EU - at one of the places where the respective transaction has taken place in the Republic of Latvia;
- their authorized person in the Republic of Latvia - according to the legal address or the declared place of residence of the respective person.

To be registered in the SRS Register of VAT Taxable Persons, the person has to submit the registration application "Registration Application in Register of VAT Taxable Persons from EU member state and for persons not registered in the territory of the EU".

When submitting the registration application, one must present either a personal identification document or a driver’s licence. In case the application is submitted by an authorized person, then the authorization also has to be presented.

A person is considered registered in the SRS Register of VAT Taxable Persons within 15 working days from the day of the submission of the application.

A person is considered registered in the SRS Register of VAT Taxable Persons as of the day when they have been issued a registration certificate of a VAT taxable person.

If the person from EU member state or a person not registered in the territory of the EU has not entered all the requested information into the registration application, SRS takes a decision about the rejection of the registration. When a person receives a rejection of the registration, the person has the right to add more precise information in the application and to submit it to the SRS repeatedly. More information you can get in  section Taxes in Latvia.

General terms:

1. Persons registered in the Republic of Latvia, should personally submit the registration application to the respective SRS local office by presenting the personal identification documents or driver’s license. If the registration application is signed and submitted by an authorized person, this person should also submit the corresponding authorization.

Person from an EU member state or person not registered in the territory of the EU submitting the registration application should present a document confirming the identity of the person or a driver’s license. If the registration application is signed and submitted by authorized person, this person should also submit the corresponding authorization;

2. After registration in the SRS Register of VAT Taxable Persons, the registered person regardless it is registered in Latvia, in EU or it is not registered in the territory of the EU, according to Chapter 1 of Article 11 of the law ‘On Value Added Tax’ have the obligation to submit to SRS a tax declaration with tax calculations for the taxation period within 15 working days after the end of the taxation period;

3. Chapter 3 of Article 11 of the law "On Value Added Tax" foresees that tax declarations should be submitted also in cases, when the taxable person in taxation period hasn’t performed taxable transactions. In accordance with the provisions of Chapter 1 of the Article 9 of the law "On Value Added Tax" the taxation period is one calendar month;

4. If the taxable person during one month after the date, when the tax declaration should have been submitted as established in the law, doesn’t submit the declaration or provide false information, or after sending written request by tax administration, hasn’t submitted documents of audit tax calculations or the taxable person is not available at its legal address or the declared place of residence or the address doesn’t exist, according to Chapter 81 of Article 3 of the law "On Value Added Tax" in the order, established by the Cabinet of Ministers, the person could be excluded from the Register of VAT Taxed Persons.
More information you get in section: Accounting services.