General requirements (Latvia)
Resident businesses (Latvia)
According to the general rule, a Latvian VAT registration for a resident business is required if the value of total taxable supplies made exceeds €50,000 in the preceding 12 months. Businesses are required to apply to VAT register by the 15th day of the month following the date that the threshold was exceeded.
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Web page updated on 17 Mar 2025 15:01