Process description
Service requests
Request a resident certificate:
- through EDS (“Statements” - “Prepare a new statement” - “Residents' Certificate”), selecting required tax period and country with which the convention has been concluded.
- in person at any SRS client centre (www.vid.gov.lv “Contacts”)
- by post to Taleja iela 1, Riga, LV-1978
Resident certificate for application of tax incentives:
The paying income user shall electronically complete a form - through EDS (“Documents” — “Other” — “Residant's Certificate — Application for Tax Benefits”) and attach a completed resident certificate, application for tax relief and other documents (scanned or electronic, signed electronically with a time stamp).
Resident certificate - application for refund of taxes:
- in person at any SRS client service location (www.vid.gov.lv under “Contacts”),
- by post to Taleja iela 1, Riga, LV–1978, Latvia;
- by e-mail to vid@vid.gov.lv.
Taxes collected shall be reimbursed in accordance with the procedures and time limits specified in Section 28 of the Law On Taxes and Duties.
Application for non-registration of a permanent establishment:
- in person at any SRS client service location (www.vid.gov.lv under “Contacts”),
- by post to Taleja iela 1, Riga, LV–1978, Latvia;
- by e-mail to vid@vid.gov.lv.Receipt of services
Resident certificate:
Receipt is immediate through EDS. The electronic resident's certificate has a verification code assigned to the taxpayer that can verify the authenticity of the document.
Resident certificate - application tax relief:
Within one month of receipt of the application through EDS, by post, or in person.
Resident certificate - application for refund of taxes:
Response by post or e-mail.