1. If a taxpayer from another Member State (MS) conducts at least one taxable transaction domestically, SRS registers the taxpayer or their authorised domestic representative in the VAT payer register (VAT Law Section 56).
2. If a taxpayer from another MS supplies goods to a person who is not a taxpayer or is an unregistered taxpayer and if these goods are assembled or installed domestically, the taxpayer/supplier must register in the SRS VAT register before carrying out any transactions, regardless of the value of the assembled or installed goods (VAT Law Section 60).
3. For distance sales of goods in Europe, the taxpayer of another MS must register:
- within 30 days from the moment when the total value of goods delivered earlier or in the current calendar year has reached EUR 10 000,
- before delivery of goods subject to domestic excise duty, regardless of their value.
The taxpayer may register in the VAT Register before this threshold is reached. (VAT Law Section 60.)
4. If the authorised representative of a taxpayer from another MS supplies goods or services domestically, they must register in the SRS VAT register before carrying out any transactions (VAT Law Section 60).
5. A taxpayer of another MS is not required to register in the SRS VAT register (VAT Law Section 61).
6. Documents to be submitted for registration in the VAT register:
- Registration application,
- Power of Attorney if the registration application is signed by an authorized person,
- Application for access to EDS (see point 9) if not already registered.
- Electronically through EDS (https://eds.vid.gov.lv/login/),
- By e-mail with an electronic signature (vid@vid.gov.lv),
- In person at any SRS client service centre (https://www.vid.gov.lv/en/client-services).
7. SRS may refuse registration of a taxpayer of another MS if the application does not include all requested information or necessary documents (VAT Law Section 69).
8. SRS may refuse registration of a taxpayer of another MS if the taxpayer’s authorised representative has not included all requested information or necessary documents with the application (VAT Law Section 69).
9. All persons registered in the SRS VAT register must submit all reports and declarations (https://www.vid.gov.lv/lv/deklaraciju-iesniegsanas-un-nodoklu-nomaksas-termini-6) electronically through EDS. Therefore, in addition to the application for the VAT taxpayer register, you must apply for EDS access if not already registered in the system (https://www.vid.gov.lv/lv/media/691/download?attachment).
EDS is a safe and convenient way to submit VAT returns and communicate with SRS. In addition to submitting documents, you can get information on the status of your company's VAT payments. EDS is a free service that ensures data security and accuracy and also saves time.
When submitting information about EDS users, you must provide information on:
- the client – legal entity or physical person,
- EDS user – a natural person who is entitled to edit all users' rights and settings and work in the system (several users are allowed),
- EDS user – legal entity entitled to work in the system (several users are allowed),
- IP address – optional field indicating the IP address (or subnet mask) if you need to limit a specific user’s access to one computer or computers in one network.