Latvia - VAT Registration Guide | Vat Registration Guides | Tolley's EU and Global VAT

Home / Tolley's EU and Global VAT / VAT registration guides / Latvia - VAT registration guide

Latvia - VAT registration guide

Updated by Maruta Zorgenfreija, PKF Latvia SIA

VAT registration threshold – local establishment	€50,000

VAT registration threshold – no local establishment	€0

Voluntary VAT registration	Voluntary VAT registration is possible in Latvia, but the registrant must be able to satisfy the State Revenue Service (the 'revenue service') that it has an intention and capacity to make taxable supplies. In the registration application the registrant is required to provide information on co-operation partners, suppliers and customers, concluded customer contracts for goods and services, and resources available (assets, planned number of employees, available funds, etc). �� The revenue service may request additional information on material/technical and financial capacity to perform the declared economic activity, if necessary.

How