Par Uzņēmumu reģistrā saņemto pieteikumu izvērtēšanu Valsts ieņēmumu dienestā

On the Review of Applications Received by the Register of Enterprises in the State Revenue Service

One of the tasks of the Register of Enterprises of the Republic of Latvia (hereinafter – the Register) is to provide information to the State Revenue Service (hereinafter – the SRS) about applications received for making entries or registering (adding to the file) documents in the registers maintained by the Register. The cases in which the Register is obliged to transmit information to the SRS about received applications are specified in Section 4.16, Paragraph One of the Law On the Enterprise Register of the Republic of Latvia. Namely, in accordance with the aforementioned provision, the Register shall send the SRS information concerning applications received for making entries or registering (adding to the file) documents in the journal of the Register of Enterprises, the Commercial Register, the Register of European Economic Interest Groupings, the Register of Representative Offices, and the Register of Associations and Foundations, if:

  • at the legal address specified in the application, where the entry is to be made, several legal entities, branches, or representative offices of foreign merchants or organizations are already registered in these registers;
  • a member of the executive board, member with the right of representation, another official with the right of representation, or procurator specified in the application holds such a position in several legal entities registered in these registers;
  • one of the founders of a capital company is already a shareholder in several capital companies, except when one of the founders is a public entity within the meaning of the State Administration Structure Law;
  • the sole founder or one of the founders of a legal entity registered in these registers is a person who has been the sole founder or one of the founders in several legal entities registered in these registers within a year from the submission of the application.

The information is compared with the data entered in the registers maintained by the Register, or with information about commercial companies and their branches, branches of foreign merchants, representative offices and representatives of foreign merchants and organizations, individual (family) undertakings, farms or fishing undertakings, cooperative societies, European Economic Interest Groupings and their branches, European companies, European cooperative societies, associations, trade unions, and foundations.

Additionally, in order to limit the activity of such providers of services of establishing and ensuring the operations of a legal arrangement and the activity of independent providers of legal services with similar responsibilities (hereinafter – legal service providers), who have not submitted to the SRS a statement on the type of their economic activity, the Register shall send to the SRS the information referred to in Clauses 2, 3, and 4 of Paragraph One of this section, and shall also provide information on persons who have signed applications submitted to the Register on the basis of contractual authorization.

The procedure for the exchange of such information between the Register and the SRS, as well as the precise criteria for identifying the cases specified in the above-mentioned clauses, are laid down in an interinstitutional agreement concluded between the Register and the SRS. This agreement is of restricted accessibility, and the applicant is not entitled to get acquianted with it.

Simultaneously with sending the information to the SRS, a state notary of the Register extends the decision-making period by 10 working days, as, pursuant to Section 18, Paragraph One, Clause 26 of the Law On Taxes and Fees, the SRS provides its opinion on applications received by the Register within 10 working days. The Register may also extend the decision-making period for a time not exceeding three months from the date of receipt of the application, if the SRS needs to carry out additional checks to verify that the persons referred to in Clauses 2, 3, and 4 are not acting as legal service providers who have not submitted a statement to the SRS regarding their type of economic activity.

If an opinion is received from the SRS concerning tax risks of a legal entity or activities carried out by the persons referred to in Clauses 2, 3, and 4 as legal service providers who have not submitted a statement to the SRS on their type of economic activity, a state notary of the Register shall, on the basis of Section 4.16, Paragraph Seven of the Law On the Enterprise Register of the Republic of Latvia, adopt a decision to refuse registration (addition to the file) of documents or making of an entry in the registers maintained by the Register. In such cases, the state fee shall not be refunded.

Considering the above mentioned, it should be emphasized that, firstly, upon receiving an SRS opinion on identified tax risks, the state notary of the Register must adopt a mandatory administrative act—refuse registration of the requested changes, as the Register is not entitled to assess the content of the opinion provided by the SRS. One of the circumstances assessed by the SRS when preparing its opinion is whether the proposed official has outstanding tax debts. Therefore, before appointing an official, it is advisable to verify that the person does not have tax debts, which can be done here: https://www6.vid.gov.lv/NPAR 

Secondly, the SRS does not provide the Register with the full opinion, but only a part thereof, the content of which is also indicated in the decision of the state notary of the Register refusing registration of the requested changes. If the applicant disagrees with the opinion provided by the SRS, the applicant must contact the SRS. If the tax risks identified by the SRS are eliminated and the Register receives a new opinion from the SRS stating that the previously identified tax risks no longer exist, the Register will register the requested changes, provided that the state fee prescribed by regulatory enactments is paid repeatedly. A legal entity may also appoint other officials, or, if several officials have been proposed and tax risks have been identified only for one of them, submit for registration the remaining officials for whom no opinion on tax risks has been provided.

Ziņu iekļaušana un aktualizēšana Fizisko personu reģistrā

Inclusion and Updating of Data in the Register of Natural Persons

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Updated on 30 October 2025.

On 28 June 2021, the Law on the Register of Natural Persons entered into force, which, inter alia, assigns an additional function or obligation to the Register of Enterprises—namely, to include and update data in the Register of Natural Persons.

Pursuant to Section 4, Paragraph One, Clause 2(d) of the Law on the Register of Natural Persons, the Register of Enterprises includes and updates data in the Register of Natural Persons regarding a foreign national who has legal ties with Latvia, on the basis of which mutual rights and obligations in the field of commercial activity and taxation arise or have arisen.

Accordingly, if a person falls within the scope of Section 4, Paragraph One, Clause 2(d) of the Law on the Register of Natural Persons (i.e., a person for whom mutual rights and obligations in the field of commercial activity or taxation arise or have arisen), then, in accordance with Section 14, Paragraph One of the same law, such a person has the obligation to provide information about themselves for inclusion or updating in the Register of Natural Persons.

At the same time, pursuant to the aforementioned legal provision, the Register of Enterprises has been delegated the duty to include in the Register of Natural Persons data on a foreign national who has not been assigned a personal identity number of the Republic of Latvia, or to update data on a foreign national who has already been assigned such a number, and who signs applications or other documents to be submitted to the Register of Enterprises as: a founder, a member of the executive board or another executive body, a member of the supervisory board, a person authorized to represent a branch, an authorized representative of a representative office, a member of a partnership, a shareholder of a limited liability company, a commercial pledgee or pledgor, in connection with merchants, branches of merchants and companies, cooperative societies, individual undertakings, farms or fishing undertakings, branches of foreign merchants, representations of foreign merchants, representatives of foreign merchants, representations of organizations and their representatives, European Economic Interest Groupings, European companies, European cooperative societies, political parties, alliances of parties, associations, foundations, trade unions, independent units of trade unions, trade union associations, religious organizations and their institutions, as well as commercial pledge applications. There are also no obstacles to including or updating data in the Register of Natural Persons for persons holding other positions or statuses, provided that documents for registration in the registers maintained by the Register of Enterprises are submitted in relation to the legal entities or legal facts referred to above. 

However, the Law on the Register of Natural Persons does not grant the Register of Enterprises the competence to include or update data in the Register of Natural Persons in other cases (fields) referred to in Section 4, Paragraph One of that law.

It should be taken into account that the Register of Enterprises performs the above-mentioned function only simultaneously with registration in the registers maintained by the Register of Enterprises. For the Register of Enterprises to have grounds to include a person in the Register of Natural Persons or update their data, the person themselves must complete and submit to the Register of Enterprises, together with the registration documents, a questionnaire for the inclusion and updating of data in the Register of Natural Persons. The questionnaire must be signed by the person whose data will be included in the Register of Natural Persons. Furthermore, it is essential to note that data may be included in or updated in the Register of Natural Persons only in relation to an unequivocally identified natural person. As the Register of Enterprises does not provide in-person customer service, identification is possible only electronically. Namely, the person must sign the submitted questionnaire with a secure electronic signature and a time stamp that complies with the requirements of Regulation (EU) No 910/2014 of the European Parliament and of the Council of 23 July 2014 on electronic identification and trust services for electronic transactions in the internal market, and repealing Directive 1999/93/EC. It should be noted that a document signed in paper form cannot serve as a basis for the inclusion or updating of data in the Register of Natural Persons.

Please note that in both cases—whether for inclusion of data in the Register of Natural Persons or for updating data on a person already included in the Register—the same questionnaire must be used and submitted.

After the data have been included in the Register of Natural Persons and a Latvian personal identity number has been assigned, a confirmation stating that the person has been included in the Register of Natural Persons and indicating the assigned Latvian personal identity number will be sent to the email address provided by the person, provided that the person has indicated in the questionnaire their consent to receive such confirmation by unencrypted email.

Important!
As the Register of Enterprises does not have the competence to include or update data in the Register of Natural Persons where no registration is simultaneously being carried out in the registers maintained by the Register of Enterprises in respect of the legal entities indicated above, and considering that the Office of Citizenship and Migration Affairs is the authority responsible for the Register of Natural Persons, in such cases a person must turn to the Office of Citizenship and Migration Affairs in order to be included in the Register of Natural Persons or to update their data therein.

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