Individual Entrepreneurs

 Published: 30.05.2018. 10.30


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  1. Before starting commercial activities natural persons must get registered at the State Revenue Service as taxpayers – performers of commercial activities indicating the area of intended business activities.
  2. Economic activity can be registered in the SRS Electronic Declaration System in the section “Dokumenti” -> “No veidlapas” -> “Nodokļu maksātāja pamatdarbības veida un reģistrācijas datu izmaiņu veidlapas” -> “Nodokļu maksātāja (Fiziskas personas) reģistrācijas dati” or in person in any Customer Service Centre, presenting a passport or personal identification document (eID) and completing the Taxpayer Registration Sheet. When registering a structural unit, in addition to the aforementioned, the data on the structural unit shall be submitted.

     

There is no registration fee!

The status of the business performer can be verified at the Taxpayer Register which is publicly available.

Information on natural persons engaged in commercial activities and registered at the SRS Register of Taxpayers is available at the SRS homepage in the section Useful information / Public database of the SRS / Enter the SRS public database[1] / Performers of business activities.

 

Tax payment regimes
Tax on business income Patent fee on performance of particular business type activities Reduced patent fee on performance of particular business type activities Micro-enterprise tax Notified unregistable commercial activities

SRS Consultative Line: 67120000; Contact Us.
Verbal consultations regarding the application of tax legislation are available at any SRS Client Service Centre