https://www.baltic-legal.com/vat-registration-latvia-eng.htm Registration of VAT payers in Latvia

In Latvia, the registration of VAT payers by the State Financial Service (SRS) in the register of VAT payers is subject to the following provisions:

Article 3 and paragraphs 1 and 9 of Article 26 of the Value Added Tax Act.
Cabinet Order No. 933 “Procedures for the Application of the Provisions of the Value Added Tax Act”, adopted November 14, 2006.
As a result of EU accession, some provisions have been added stipulating that non-taxable persons who are gainfully employed and who purchase goods in the EU area whose value reaches or exceeds 50,000 euros (excluding taxes) in the current calendar year must be obliged by the State Revenue Service be entered in the register of persons subject to VAT within 30 days of reaching or exceeding the said amount. After registration, this person can voluntarily request deletion from the register no earlier than 2 years from the date of registration.

Registration applies to the following persons and organizations:

natural persons – registered according to their declared place of residence;
legal persons – registered according to their registered address;
Partnerships – registered according to their company address entered in the commercial register;
If a group of people carries out a joint economic activity on the basis of a contract, the natural person authorized to represent this group of people must be reported according to the specified place of residence;
if a person from another Member State or a person who is not registered in the EU area carries out one or more taxable domestic transactions.
Only companies, such as general partnerships, limited partnerships, sole proprietorships, limited liability companies (SIA) and joint-stock companies (AS), are obliged to submit VAT returns to the Business Register of the Republic of Latvia.

Registration as a VAT payer is mandatory if the total value of taxable transactions of a natural or legal person whose declared residence or registered address is in the Republic of Latvia has reached or exceeded LVL 10,000 in the last 12 months. 12 months are not considered a calendar year, but they can refer to any 12-month period. Registration must be made within 30 days of reaching or exceeding the stated amount.

The SRS examines the registration application and decides whether to register a person in the register of persons subject to VAT within 15 working days of receipt of the application.

If the SRS has decided to refuse registration, it will send this decision to this person by post within five working days, stating the reason for the refusal. A person who has received a decision to refuse registration has the right to amend the registration application and resubmit it to the SRS.

A person is deemed to be registered in the SRS register of VAT payers from the date on which he is issued with a VAT payer registration certificate.