The purpose of this document is to explain rules regarding online sales in Latvia, based on a B2C and retail perspective. Also, it will be presented whether online sales are subjects of fiscalization or not, whether some special rules must be respected, and what is important for retailers and taxpayers. Read more

This document is a regulatory guidance presentation that provides an overview of e-commerce rules and fiscalization requirements in Latvia. It explains the legal framework, fiscal device obligations, receipt and document requirements, registration procedures, and when e-commerce transactions trigger fiscalization. Read more

The purpose of this document is to explain the registration process of cash registers in Latvia, all in accordance with the cash register regulations in Latvia. Read more

The document sets out the official procedures in Latvia for the use of electronic devices and equipment to record taxes and other payments, including obligations for users and service providers, technical requirements, and registration with the State Revenue Service. Read more

The regulations define the technical requirements for cash registers, hybrid systems, and specialized devices used to record taxes and payments, including standards for fiscal memory, non-volatile memory, and secure software. They set strict rules on data integrity, storage, and backup, requiring protection against unauthorized access, tampering, or data loss, and ensuring accurate reporting through checksums, audit trails, and control tapes Read more

The purpose of this document is to explained all types of cash registers that can be used in Latvia introduced by its regulations regarding cash register requirements. Document contains a comparison of main characteristics for all modes of cash registers from a general perspective. Read more

The purpose of this document is to emphasize the most important fiscalization characteristics, in Latvia. The analysis is based on YES/NO answers on highly relevant topics for the retailers or manufacturers of the solutions. Read more

This specialized document, prepared by our seasoned fiscal experts, provides a clear and detailed analysis of Latvia’s fiscalization legal requirements. This document provides comprehensive details on: - Fiscal law overview - Main fiscalization obligations - Document types - Registration - Store- and POS related procedures - E-invoicing Read more

The Q&A document is an essential resource that provides clear answers to the most frequently asked questions regarding fiscalization. It saves valuable time by consolidating complex information into a practical and accessible format. Prepared by our team of experienced fiscal experts, it addresses key issues such as the type of fiscalization applied in the country, its introduction and timeline, the history of regulatory changes, and the applicable laws and regulations. I Read more

Our fiscal experts have prepared this comprehensive overview of fiscalization requirements in Latvia, which uses a hardware-based fiscalization system, where different types of certified cash registers must be registered with the State Revenue Service (SRS) and are required to store transactions in fiscal memory rather than communicate directly with the tax authority. Read more