Requirement to register a business location (struktūrvienība)

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.