Latvia


The history of Latvia dates back to the 3rd century B.C. when the first tribes, among which were Finnish, Slavic, and Baltic ones, came to this territory. By the 12th century a number of proto-states had emerged. At the end of the 12th century Latvia was conquered by crusaders. As part of the Livonian Order, it was called Livonia. Between 1561 and 1721 the territories of Latvia were part of the Polish-Lithuanian Commonwealth and Sweden. Following the end of the Great Northern War in 1721 the Russian Empire bought the territories of the present-day Latvia and possessed them until 1917. The independence of the Republic of Latvia was officially recognised in 1921. In September 1921 Latvia was admitted to the League of Nations. Latvia was a parliamentary republic from 1920 until the coup d’état in 1934. Karlis Ulmanis, Head of the Government, set the authoritarian regime in the country which continued until 1940. Latvia was part of the Soviet Union during the periods 1940 – 1941 and 1944 – 1991. With the beginning of Perestroika mass demonstrations took place. The Popular Front of Latvia called for independence. As a result, on 4 May 1990 the Declaration of the Restoration of Independence was adopted. In 2004 Latvia became a member of the European Union and NATO.

Service packages

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Service item Express Standard Optimum
Company registration
Legal address per year
Secretarial services for the first year
Fees and duties for the first year
Apostilled bound set of incorporation documents
Compliance fee
Nominee service per year
Bank Account Pre-approval
Price

5 430 USD

5 430 USD

5 930 USD

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Contact method: and / or

Core Services

4 500 EUR

— Company registration

including incorporation tax, state registry fee, including Compliance fee

2 000 EUR

— Corporate legal services

including registered address and registered agent, NOT including Compliance fee

150 EUR

—Delivery of documents by courier mail

500 EUR

— Apostilled set of Statutory documents

Optional services

Nominee Director, resident of Latvia

Nominee Shareholder, resident of Latvia

Paid-up “nominee shareholder” set includes the following documents

Compliance fee

Compliance fee is payable in the cases of: renewal of a company, liquidation of a company, transfer out of a company, issue of a power of attorney to a new attorney, change of director / shareholder / BO (except the change to a nominee director / shareholder)

250 USD

Basic

simple company structure with only 1 physical person

50 USD

For legal entity in structure under GSL administration

additional compliance fee for legal entity in structure under GSL administration (per 1 entity)

100 USD

For legal entity in structure not under GSL administration

additional compliance fee for legal entity in structure NOT under GSL administration (per 1 entity)

350 USD

For client with high risk Status

Cost of incorporation, including first year servicing 5430
Cost of annual service, starting from the second year 2415
Open account in 26780
Incorporation timescale for a turnkey company 10-30 days
Country 26740

General information shortly

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Total area Population Capital Unemployment Corruption perceptions index rank
64.589 sq. km 2.191.580 (2012) Riga 11.7% (2012) 54
Location Nothern Europe
National currency Euro
Conditional reduction of currency EUR
Against USD 0.73
Climate, average max and min t° maritime; wet, moderate winters; avg. maximum temperature (July) +23°; avg. minimum temperature (January) -11°
Time difference from Moscow - 1 hour
Dialing code +371
State language Latvian
Ethnic groups Latvian 57.7%, Russian 29.6%, Belarusian 4.1%, Ukrainian 2.7%, Polish 2.5%, Lithuanian 1.4%, other 2%
Literacy rate 99.7%
Credit rating A-
Government type Parliamentary democracy
Executive branch Cabinet of Ministers
Legislative branch unicameral Parliament Saeima
Judicial branch Supreme Court, Constitutional Court
GDP per capita rank 53 (2013)

Corporate info

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Shelf companies permitted Legal system Incorporation timescale for a turnkey company Cyrillic alphabet permitted in company name Local registered office
No civil law 10-30 days No Yes
Types of entity limited liability company (SIA); joint stock company (AS); representative office; branch; general partnership; limited partnership
Incorporation timescale for a new company 4 days
Company suffix SIA
Sensitive words “state” and “autonomy”
Local registered agent Yes
Information to be kept at the registered office copies of incorporation documents, information about changes, contacts of authorized representatives
Seal required, type of seal not required
Redomiciliation (to, from) permitted not permitted

Director and secretary

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Minimum number of directors Residency requirements for directors Corporate directors permitted Disclosure to local agent Disclosure to public
1 No No No No
Directors’ meetings/frequency/location No requirements
Company secretary required No
Residency requirements for a secretary No
Qualified secretary required Yes
Corporate secretary permitted Yes

Shareholder and beneficiary

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Minimum number of shareholders Residency requirements for shareholders Corporate shareholder permitted Disclosure to local agent Disclosure to public
1 No Yes Yes Yes
Meetings/frequency/location No requirements
Beneficiary info disclosure to No

Shares and share capital

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Minimum authorized share capital Minimum issued share capital Minimum paid share capital Authorized capital payment deadlines Bearer shares permitted
2000 2000 1000 1 year No
Issued capital payment deadlines 1 year
Standard currency LVL
Standard authorized share capital 2000
Standard par value of shares No
Shares with no par value permitted No

Taxes

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Min. rate for corporate tax Capital gains tax VAT Withholding tax Exchange control
20% Regular rate 21% 0% No
Personal tax 20-31%
Corporate tax (in detail) Income tax rate is 20%
Capital gains tax. Details included into the corporate tax base
VAT. Details The standard VAT rate is 21%. Reduced rates of 12% and 5% apply to some goods and services
Other taxes Social contributions, Real estate tax
Government fee No
Stamp duty 2% (registration of property)

Accounts

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Requirement to file accounts Publicly accessible accounts Audit required Requirement to file Annual Return Publicly accessible Annual Return
Yes Yes No Yes Yes
Requirement to prepare accounts Yes
Double tax treaties network 60
Tax Exchange Information Agreement network 3
OECD member No
Offshore/onshore status according to the RF laws No

GENERAL INFORMATION

General Info

Latvia is a Baltic country situated in Northern Europe.
Total area of Latvia is 64.589 sq. km sq. km. Population of Latvia is 2.191.580 (2012). Ethnic groups include Latvian 57.7%, Russian 29.6%, Belarusian 4.1%, Ukrainian 2.7%, Polish 2.5%, Lithuanian 1.4%, other 2%.
The capital of Latvia is Riga.
The official language of Latvia is Latvian.
The official currency is Euro (EUR). 1 USD is equal to 0.73 EUR.
The climate of Latvia is maritime; wet, moderate winters; avg. maximum temperature (July) +23°; avg. minimum temperature (January) -11°.
Time difference with Moscow is - 1 hour.
Literacy rate is 99.7%.
Calling code of Latvia is +371.

History

The history of Latvia dates back to the 3rd century B.C. when the first tribes, among which were Finnish, Slavic, and Baltic ones, came to this territory.
By the 12th century a number of proto-states had emerged. At the end of the 12th century Latvia was conquered by crusaders. As part of the Livonian Order, it was called Livonia.
Between 1561 and 1721 the territories of Latvia were part of the Polish-Lithuanian Commonwealth and Sweden.
Following the end of the Great Northern War in 1721 the Russian Empire bought the territories of the present-day Latvia and possessed them until 1917.
The independence of the Republic of Latvia was officially recognised in 1921.
In September 1921 Latvia was admitted to the League of Nations.
Latvia was a parliamentary republic from 1920 until the coup d’état in 1934. Karlis Ulmanis, Head of the Government, set the authoritarian regime in the country which continued until 1940.
Latvia was part of the Soviet Union during the periods 1940 – 1941 and 1944 – 1991.
With the beginning of Perestroika mass demonstrations took place. The Popular Front of Latvia called for independence.
As a result, on 4 May 1990 the Declaration of the Restoration of Independence was adopted. In 2004 Latvia became a member of the European Union and NATO.

Government Type

Latvia is a parliamentary republic.
Legislative power is vested in the unicameral parliament the Saeima, which consists of 100 seats. Members of the Saeima are elected proportionally form the parties lists for a 4-year term.
Executive power is exercised by the Cabinet of Ministers appointed by the Prime minister and approved by the parliament.
Judiciary power is vested in the Supreme Court, which consists of the Senate and two courts of justice. Judges are appointed by the Saeima for indefinite term until they are 70 years of age, in some cases - 75.

Economy

Latvia is a member of the World Trade Organisation (1999) and the European Union (2004). On 1 January 2014, the Euro became the country's currency, superseding the Lats.
Since the year 2000, Latvia has had one of the highest (GDP) growth rates in Europe. However, the chiefly consumption-driven growth in Latvia resulted in the collapse of the Latvian GDP in late 2008 and early 2009, exacerbated by the global economic crisis, shortage of credit and huge money resources needed for bailout of Parex bank. Latvian economy fell 18% in the first three months of 2009, the biggest fall in the European Union.
Privatisation in Latvia is almost complete. Virtually all of the previously state-owned small and medium companies have been privatised, leaving only a small number of politically sensitive large state companies. The private sector accounted for nearly 68% of the country's GDP in 2000.
Foreign investment in Latvia is still modest compared with the levels in north-central Europe. A law expanding the scope for selling land, including to foreigners, was passed in 1997. Representing 10.2% of Latvia's total foreign direct investment, American companies invested $127 million in 1999. In the same year, the United States of America exported $58.2 million of goods and services to Latvia and imported $87.9 million. Eager to join Western economic institutions like the World Trade Organisation, OECD, and the European Union, Latvia signed a Europe Agreement with the EU in 1995—with a 4-year transition period. Latvia and the United States have signed treaties on investment, trade, and intellectual property protection and avoidance of double taxation.

CORPORATE INFORMATION

Legal System

Legal system of Latvia is based upon civil law. Today’s legal system has been formed for 150 years under the influence of various legal cultures. The greatest contribution was made by the German, pre-revolutionary Russian and Soviet legal systems.
After Soviet government came into power in 1940, all local legislation was abolished. After Latvia gained independency it started radical reforms of the legal system. In 1992 the main acts were recovered – Constitution 1922 and Civil Act 1937.
Legal system of Latvia is still based upon Soviet legislation in many aspects.

Types of Entity

Latvian legislation allows establishing of the following business entities:

  • Limited liability company (Sabiedrība ar ierobežoto atbildību (SIA));
  • Joint stock company (Akciju sabiedrība (AS));
  • Sole proprietor (Individuālais komersants (IK));
  • Farms and fisheries (Zemnieku, zvejnieku saimniecības (ZS));
  • Personal society (Personalsabiedrība (PS));
  • Cooperative (Kooperatīvi)

The most popular form in Latvia is SIA, since it is the most convenient form for any type of business.

INCORPORATION

Company Name

According to Latvian legislation, the following restrictions apply to company names:
  • Company name should not be identical with the existing names;
  • It should not be confusing;
  • Company name can contain letters, figures and punctuation marks;
  • Company name should end with the abbreviation SIA;
  • It is not required to have a name in Latvian, but it is compulsory to use Latin letters.
  • Offensive words are prohibited;
  • Sensitive words include names of state authorities and the words “state” and “autonomy”.
  • Usage of such words as Limited, Ltd., Group, International, Financial is very popular.

SIA Registration

To incorporate a SIA in Latvia the following steps are required:

  1. Adopt a resolution to establish a company;
  2. Pay share capital;
  3. Certify signatures by the notary;
  4. Register the company at the Register of Enterprises;
  5. Register at State Revenue Service;
  6. Connect with the system of electronic declaration.

Registration at the Register of Enterprises

To register SIA in Latvia it is required to submit an application and a set of documents to the Register of Enterprises. Application can be submitted by the founder or the other person with a proxy.
The number of documents should be mentioned in the application. If documents have more than one page they should be bound.
Before submitting the application a government fee for registration and publication in the official gazette should be paid.

List of required documents:
  1. Articles of Association;
  2. Memorandum of Association (3 copies);
  3. Resolution on establishment of the company;
  4. Notice on the registered office;
  5. Application for director’s appointment;
  6. Bank receipt confirming the payment of share capital (before registration it is required to open a temporary bank account);
  7. Documents confirming the amount of each asset contribution (in case of contribution in kind);
  8. Written consent of each director to be the member of the Board of directors (if SIA has the Board);
  9. Certified samples of directors’ signatures (founders’ signature is not required);
  10. Receipt confirming payment of government fee;
  11. Receipt confirming payment for publication in the official gazette.

All documents should be in the Latvian language. Affidavit of compliance of Latvian documents with English documents is available.

After registration Register issues the following documents:

  • Certificate of Incorporation;
  • Resolution on registration of enterprise in the Commercial registry;
  • Memorandum of Association (certified in the Register of Enterprises)


SIA Articles of Association
Articles of Association should contain the following information:

  • founders’ information (for natural person – name, last name, address; for corporate body – name, registration number, legal address, representative’s name, last name, occupation and address);
  • company name;
  • amount of share capital, number of shares and par value of shares;
  • amount of share capital signed by each founder and amount of share capital supposed to be paid up before submitting the application for registration, time of payment;
  • amount of shares of each founder;
  • amount and par values of those shares which are paid in kind upon incorporation;
  • amount of permissible incorporation costs and conditions of their compensation;
  • special obligations, rights or advantages which are attributed to the person who intent to take part in the establishment;
  • first names, last names, addresses of directors;
  • first name, last name, address of inspector (if any);
  • other provisions which are considered significant by the founders and which are not against the law;
  • place and date of signing the AA.

Articles of associations should be signed by all the founders. It is not required to certify founders’ signatures.

Resolution on establishment of the company
If the company is founded by one founder, resolution on establishment of the company should be signed instead of articles of association. Resolution contains the above information. It is not required to certify founder’s signature.

SIA Memorandum of Association
Memorandum of Association should contain the following information:

  • company name;
  • term of existence or object of the company (if the company is established for a specific term or for a specific object);
  • amount of share capital, shares and par value of shares;
  • number of directors and their right to represent the company jointly or separately ;
  • specific conditions of disposing shares (if any);
  • other provisions which are considered significant by the founders and which are not against the law;
  • place and date of signing the Memorandum.


Bank receipt confirming the payment of share capital
Minimum amount of share capital of SIA in Latvia is 2000 LAT (about 2850 EUR). Before submitting the application at least 50% of the capital should be paid in, the rest should be paid in within a year since the date of registration. Share capital can be paid in cash or in kind.

Registration at State Revenue Service

After registration with Register of Enterprises it is required to register at State Revenue Service.
Registration at tax authority is not a part of company incorporation procedure and is completed separately.

Registration for VAT

Depending on type of entity and type of activity there are two kinds of registration for VAT:

  • Voluntary registration – if the amount of taxed transactions does not exceed 35 000 LVL per year;
  • Compulsory registration – if the amount of taxed transactions exceed 35 000 LVL per year.

To register for VAT you should file an application, in case of successful registration you will be sent a Resolution on registration.

Connecting with Electronic Declaration System

Electronic declaration system is a way to file information with State Revenue Service, returns and tax returns via Internet. Connecting with the system is obligatory.
After company registration is complete, one should connect with electronic declaration system, since tax returns are not accepted in paper. To connect with the system you should conclude the contract with the State Revenue Service. After the signing of the contract company is registered as a user within 5 days.

How long does it take to register a company in Latvia?

It takes 10-30 business days to register a SIA in Latvia. This term covers the whole procedure including preparation of basic documents, opening bank account, registration at Commercial Registry and delivery of documents.
Term of registration procedure at the Commercial registry is as follows:

  • Processing of the application takes 3 business days (standard fees) and 1 business day (standard fee tripled)

Head public notary of the Register of Enterprises has a right to issue an order about processing the application within the term set by law under condition of returning government fee, if the Register is not able to process the application within one business day.
If it is required to register for VAT processing time will take 15 business days.

Confidentiality

All the records of Commercial Registry are publicly accessibly through publication in the official gazette Latvijas Vēstnesis.
Publicly accessible information includes:

  • About incorporation documents with a date of registration and dossier number at the Commercial Registry

This information is published within 3 days since the entry of information into Commercial Registry at founders’ cost; the fee is 24 LVL (about 34 EUR).
Information on registered company can be obtained at Register of Enterprises and Databases providing access to state registers.

Obtaining information from Register of Enterprises
To obtain information from Register of Enterprises you should pay a state duty in any bank first.
Request for information is submitted to the Register along with the payment receipt:

  • in person;
  • by post;
  • by fax (upon obtaining information the original receipt should be submitted).

Register of Enterprises provides standard information on companies only:

  • Detailed up-to-date information – 2 LVL (about 3 EUR), can be obtained immediately (printout from the database of Register of Enterprises – 3 LVL (about 4 EUR), within 1 business day);
  • Detailed up-to-date information and the before information – 2 LVL (about 3 EUR), can be obtained immediately (printout from the database of Register of Enterprises – 7 LVL (about 10 EUR), within 1 business day);
  • Reading the registration dossier of the registered company (only in the department of Register of Enterprises where it is kept) – 2 LVL (about 3 EUR), within 3 business days.

According to the amendments to the Commercial law 2011 about beneficiaries, shareholders of the Latvian companies are obliged to report the beneficiaries’ information to the Register.
This information is not public, since only law-enforcement authorities and controlling authorities have access to it.
There are also some exceptions to the above requirement, e.g. in case the shareholder cannot get the information on beneficiary due to the objective reasons.

Obtaining information from Databases with the access to state registers
It is possible to request the following information on companies in the public databases online:

  • company search at the Commercial Register;
  • company name, legal form, date of registration;
  • registration number;
  • legal address and telephone of the company;
  • share capital and type of activity;
  • list of officers;
  • list of founders;
  • list of persons who have a right to sign documents on behalf of the compant;
  • sample of signature by the officer (scanned copy);
  • scanned documents search;
  • search at the Register of insolvency;
  • detailed information from Certificate of Incorporation;
  • search of foreign representative offices;
  • list of branches;
  • previous addresses, names;
  • register of changes.

Information from Register of annual returns:

  • balance sheet for previous years (for one year);
  • financial statement (for one year);
  • company’s annual return;
  • annual return appendix.

All information is available on the Internet, each service fee does not exceed 5 EUR.

Local Registered Office

According to Latvian legislation SIA is required to have a local registered office. This means that each company should have a legal address in Latvia.

Seal

There is no statutory requirement to have a seal.

Redomicile

The redomiciliation of companies either to or from Latvia is not permitted.

COMPANY STRUCTURE

Directors

The minimum number of directors in SIA is one. Corporate directors are not permissible. It is not required to appoint local residents as directors.

Secretary

SIA is not required to appoint a secretary.

Shareholders

The minimum number of shareholders in Latvian companies is one. Corporate shareholders are permissible. Shareholders can be residents or non-residents.
Shareholders’ information is disclosed to public and local agent.
There are no requirements regarding frequency of general meetings.

Beneficiary

According to the amendments to the Commercial law 2011 about beneficiaries, shareholders of the Latvian companies are obliged to report the beneficiaries’ information to the Register.
This information is not public, since only law-enforcement authorities and controlling authorities have access to it.
There are also some exceptions to the above requirement, e.g. in case the shareholder cannot get the information on beneficiary due to the objective reasons.

Share Capital and Shares

Minimum capital requirement for SIA is 2000 LVL (2850 EUR).
SIA capital may amount from 1 LVL to 1999 LVL in case the following conditions are met:

  • No more than 5 founders, who are natural persons (residents or non-residents);
  • All founders are directors;
  • All members have only one company with reduced capital (less than 2000 LVL).

Before submitting the application at least 50% of the capital should be paid in, the rest should be paid in within a year since the date of registration.
Share capital can be paid in cash or in kind. Founders have a right to make self-assessment of the asset contribution if the value of such a contribution does not exceed 4000 LVL (5700 EUR) and makes less than a half of the authorized capital.
In SIA with reduced capital (from 1 LVL to 1999 LVL) the whole capital should be pain in before registration.
Bearer shares are not allowed.

TAXATION

Personal Income Tax

Tax residents of Latvia pay tax on their worldwide income, non-residents – on income from sources in Latvia.
The income tax rate is:
  • 20% for income up to EUR 20,004
  • 23% for income between EUR 20,004 and 62,800 and
  • 31% for income over EUR 62,800.

Gains from the sale of assets, interest income, and dividends are taxed at the rate of 20%.
No tax is paid on dividends if dividends are distributed out of profit already subjected to corporate income tax and the distributing company is not from a low-tax jurisdiction.
Income from significant participation in foreign controlled companies located in low-tax jurisdictions is included in taxable income at progressive tax rates. Control arises when holding at least 25% capital or voting rights in the company, or otherwise exercising control over it, or having a right to substantial profit of the company.
There are exemptions for ownership through companies listed on the EU/EEA exchanges.

Corporate Income Tax

The corporate income tax rate is 20%.
No tax is paid until dividends are distributed. For this purpose, deemed distribution of dividends includes non-business expenses, interest payments exceeding certain limits, transfer pricing adjustments, assets transferred abroad, etc.
Gains from the sale of assets are included in the general tax base. Profit from the sale of shares may be exempt provided they have been held for at least 36 months.
Received dividends can be excluded from the tax base, except for dividends received from blacklisted countries.

CFC Rules

A Latvian company that owns, directly or indirectly, solely or jointly with related parties, more than 50% of shares, voting rights or rights to profit of a foreign company must include the corresponding portion of the CFC's profits in its tax base if the foreign company is used in an artificial arrangement aimed at reducing the corporate income tax, whereas significant functions are carried out in Latvia.
CFC’s profits are exempt from tax if they do not exceed EUR 750,000 and passive income does not exceed EUR 75,000. This exemption does not apply to CFCs from blacklisted countries.

Withholding Tax

Payment of dividends, interest, and royalties is not subject to withholding tax unless such payment is to a blacklisted country. In this case, the tax is withheld at the rate of 20%.

VAT

The standard VAT rate is 21%.
Some goods and services are subject to the reduced rates of 12% and 5%.

Social Security Contributions

Generally, social security contributions are 23.59% for the employer and 10.5% for the employee. No contribution is payable on remuneration exceeding EUR 62,800.
Any remuneration exceeding EUR 62,800 is subject to solidarity tax throughout the year at the same rates as set for social security contributions. However, the general rate is 25%, and the excess tax paid is refunded after the end of the year.

Immovable Property Tax

Immovable property tax is paid on land, buildings, and engineering structures.
Municipalities can set tax rates from 0.2% to 3%.
An additional 1.5% tax may be imposed on uncultivated land.

Stamp Duty

Stamp duty applies to certain legal services, lawsuits, licences, immovable property registrations, and more.
Stamp duty on the sale of immovable property is 2% of the sale price or cadastral value, whichever is higher.

Exchange Control

Foreign exchange transactions can generally be made without restrictions.

ACCOUNTS

Financial Statements

All Latvian companies are required to keep accounting records and file financial statements.

Annual Return

Latvian companies are obliged to prepare annual return, which should be filed to Commercial Registry and Tax Department before April 30 of each year.
If a company does not satisfy any two of the following conditions, its annual return should be audited:

  • balance sheet – 250.000 LVL (356 000 EUR);
  • net turnover – 500.000 LVL (711 500 EUR);
  • average number of staff in accounting year - 25

Other companies are exempt from audit.

Tax Returns

The tax period for corporate income tax is one month. In some cases, the tax period can be a quarter.
In general, a tax return is filed monthly if there is a taxable base.
In any case, it is compulsory to file a tax return for the last month of the financial year.
If a tax base arises, the tax must be paid by the 20th day of the month following the reporting one.

International law relations

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Party to the Hague Convention (Apostille) Legal system Double tax treaties network OECD member Offshore/onshore status according to the RF laws
Yes civil law 60 No No

Public authorities and legal acts

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List of laws and regulations
Act name Scope of law
Civil Law civil law
Commercial Law commercial activity
Associations and Foundations Law association and foundations
Group of Companies Law group of companies, holdings
Law on Insurance Companies and Supervision Thereof insurance companies
Annual Accounts Law accounts
Competition Law competition
Law on Taxes and Fees taxes and fees
Law on Personal Income Tax personal income tax
Law on Enterprise Income Tax corporate tax
Micro-enterprise Tax Law micro-enterprise tax
Value Added Tax Law VAT
Real Property Tax Law real property tax
Law on the Prevention of Laundering the Proceeds from Criminal Activity (Money Laundering) and of Terrorist Financing money laundering
Tax treaties entered Albania, Armenia, Austria, Azerbaijan, Belarus, Belgium, Bulgaria, Canada, China, Croatia, Czech Republic, Cyprus, Denmark, Estonia, Finland, Former Yugoslav Republic of Macedonia, France, Georgia, Germany, Greece, Hungary, Iceland, India, Ireland, Israel, Italy, Japan, Kazakhstan, Korea (Republic of), Kuwait, Kyrgyzstan, Lithuania, Luxembourg, Malta, Mexico, Moldova (Republic of), Montenegro, Morocco, Netherlands, Norway, Poland, Portugal, Qatar, Romania, Russian Federation, Serbia, Singapore, Slovakia, Slovenia, Spain, Sweden, Switzerland, Tajikistan, Turkey, Turkmenistan, Uganda, Ukraine, United Arab Emirates, United Kingdom, United States, Uzbekistan
Tax Exchange Information Agreement (TEIA) Georgia. Guernsey, Jersey
List of state regulatory authorities
Companies Registry http://www.ur.gov.lv
SRS http://www.vid.gov.lv
Ministry of Economy http://www.em.gov.lv
Ministry of Finance http://www.fm.gov.lv
Ministry of Justice http://www.tm.gov.lv
State Social Insurance Agency http://www.vsaa.lv
Supreme Court http://www.at.gov.lv
Notaries Association http://www.notary.lv
Bar Association http://www.advokatura.lv
Latvijas Banka http://www.bank.lv
Financial and Capital Market Commission http://www.fktk.lv
Competition Council http://www.kp.gov.lv

    Legal Partner of Review:

    Baltijskij Bereg

    Company sale, registration and maintenance in Latvia, Lithuania and Estonia, all-round legal and accounting support. Residence permit in Lithuania and Litva.

    Baltijskij Bereg

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