**Registration of VAT payers in Latvia**
In Latvia, registration of [Value Added Tax](https://www.baltic-legal.com/vat-registration-latvia-eng.htm) (VAT) payers by the State Revenue Service (SRS) in the Register of VAT Taxable Persons is governed by the following provisions:
Article 3 and paragraphs 1 and 9 of the Article 26 of the Law 'On Value Added Tax'.
Cabinet Regulations No. 933 'Procedures for the Application of Provisions of the Law On Value Added Tax adopted on 14 November 2006.
Due to the accession to the EU some provisions have been added stipulating that non-taxable persons pursuing economic activities and purchasing goods in the EU area the value of which reaches or exceeds EUR 50 000 (tax not included) in the current calendar year must be registered by the State Revenue Service in the Register of VAT Taxable Persons within 30 days after reaching or exceeding the said amount. After registration this person can voluntarily request removal from the register 2 years after the day of registration at the earliest.
**Registration applies to the following persons and entities:**
natural persons - registered according to their declared places of residence;
legal persons - registered according to their registered addresses;
partnerships - registered according to their registered addresses entered in the Commercial Register;
if a group of persons conducts joint economic activity on the basis of a contract, the natural person authorised to represent this group must be registered according to the declared place of residence;
if a person of another Member State or a person not registered in the EU territory conducts one or more taxable inland transactions.
Only undertakings, for example, general partnerships, limited partnerships, individual undertakings, limited liability companies (SIA) and joint stock companies (AS) are obliged to submit VAT applications to the Register of Enterprises of the Republic of Latvia.
Registration as a VAT payer is compulsory if the total value of taxable transactions conducted by a natural or legal person, whose declared place of residence or registered address is situated in the Republic of Latvia, has reached or exceeded LVL 10,000 during the last 12 months. 12 months are not to be regarded as a calendar year, but they can concern any period of 12 months. Registration must take place within 30 days after reaching or exceeding the said amount.
The SRS reviews the registration application and decides on registration of a person in the Register of VAT Taxable Persons within 15 working days after receipt of the application.
If the SRS has decided to refuse the registration, it will send this decision to the respective person by post within five working days stating the reason for refusal. A person who has received a decision on refusal of registration is entitled to adjust the registration application and submit it to the SRS again.
A person is considered registered in the SRS Register of VAT Taxable Persons as of the day when the registration certificate of a VAT taxable person is issued to this person.