VAT registration in Latvia

Foreign companies registered in the EU and also outside the EU, that are engaged in value added tax taxable business in the territory of Latvia, are subject to mandatory registration in the VAT register by submitting regular VAT declarations.

When choosing the Union Scheme One Stop Shop (OSS) or the Non-Union Scheme OSS, a company providing services can register only in one EU country, i.e. Latvia, and submit VAT reports for all EU countries.

If a third country company chooses to register in OSS and/or Import One Stop Shop (IOSS) Scheme, then this company must appoint an intermediary – an EU registered company (VAT Intermediary).

For more information, see VAT registration conditions, VAT Schemes. We also offer company registration in Latvia.