1. solis /
A person is deemed a taxpayer as of the date of registration in the taxpayer registry.
The performer of business activities can choose the type of tax payment:
1. Tax on income from business activities;
2. Royalties on certain types of activities;
3. Micro-enterprise tax.
Business activity documents can be registered through EDS, sent electronically with an electronic signature to vid.gov.lv, or submitted in paper by visiting a client centre with signed forms and ID. In addition to the business registration form, you must also bring signed consent from the owner of the premises in which your business activity will take place. SRS will enter the business in the taxpayer register within three business days after receiving the documents.
Documents to be submitted