Category: Insights

10 May 2018 | A2B Newsroom

Overview of company liquidation procedure

1 March 2018 | A2B Newsroom

According to Latvian law “On taxes and duties” (likums “Par nodokļiem un nodevām”) Clause 15.¹ 7 and MK Rules Nr. 537 “Rules on taxpayers and taxpayers business location registration in SRS” dated 22 September 2017 (2015. gada 22. septembra MK Noteikumi Nr. 537 “Noteikumi par nodokļu maksātāju un nodokļu maksātāju struktūrvienību reģistrāciju Valsts ieņēmumu dienestā”) companies have to register in SRS each location where they conduct business. This means that if a company has any operations outside its legal address, it needs to register it in SRS as a business location.

So, please check the following non all-inclusive list of most common types of operations that may require registration of a business location, if they are not conducted at a legal address:

• office;
• warehouse;
• shop;
• internet site accepting payments;
• location of fixed assets rented or used for provision of services to Clients, e.g.,
  • coffie machines;
  • authomatic car washes
  • power and heating stations

The business location should be registered within 10 days from the date of taking respective decision on creation of such business location.

See more information on SRS website Struktūrvienības reģistrācija.

1 February 2018 | A2B Newsroom

Corporate Income Tax

Personal Income Tax

Social Security Contributions

Value Added Tax

1 February 2018 | A2B Newsroom

Approval of documents in EDS – How to approve documents prepared by your accountants using you internet bank authorisation data.

Submission of applications – Used for submission of Power Of Attorney, applications to transfer taxes, etc.

Granting EDS access rights – How to give access rights to EDS to your accountant.

Granting EDS User management rights – How to grant EDS user management rights to your accountant.