Published: 28.10.2022.
Price
Free
Execution deadline in working days
5
Recipient
Individual person
Receiving restrictions
-

Registration form

  • Process description
  • Related documents

Process description

  1. Service requests
    A micro-enterprise is an individual merchant, individual enterprise, farmer or fish famer, or a private individual registered with SRS as a MET (if not registered as a VAT payer).

    Income is subject to personal income tax (payroll tax) and mandatory state social insurance constributions.

    Micro-enterprise taxpayer status may be obtained by:
    1) registering with the Enterprise Register ;
    2) submitting an application to the State Revenue Service.
    3) an individual merchant, entrepreneur, farmer or fisher, a by submitting an application to SRS by 15 December of the pre-taxation year.

    Apply through EDS, by e-mail to vid@vid.gov.lv with a secure electronic signature, or in person at any SRS client centre (see www.vid.gov.lv under “Contacts”). When submitting an application in person, a passport or identity card must be shown.

  2. Receipt of services
    SRS will evaluate the application within 5 business days or after receipt of information from the Enterprise Register.
    Refusal will be notified within one day after the decision.