Latvia has a hardware-based fiscalization system that has been mandatory since 2017, requiring businesses to use certified fiscal devices such as cash registers. All transactions must be recorded on an electronic or paper control tape and generate a receipt, with both the hardware and software needing to undergo a specific certification process.
What type of fiscalization is presented in Latvia?
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Latvia
Author: Nikolina Basić
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Fiscal subject related
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Content accuracy validation date:
04.09.2025
Content accuracy validation time:
10:45h
As one of the three Baltic states, Latvia is a fiscal country. The fiscalisation system has been in place since 2014 and became mandatory in 2017.
Latvia’s fiscalisation system is hardware-based and mandates the obligatory usage of fiscal devices which must meet certain legal and technical requirements. The electronic control tape to record transactions is required in most cases, but it depends on certain models of cash registers. The regulations introduced a couple of models of cash registers:
- Standalone “old” cash register with paper control tape, or electronic control tape, or with electronic control tape and fiscal memory module
- Hybrid Cash Register
- Cash Register System
Every transaction must generate a receipt. The law specifies the minimum data that must be recorded for each transaction. Both hardware and software used at the POS must undergo a certification process conducted by authorised conformity bodies to ensure reliability and legal compliance.
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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
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New document was uploaded: Regulations on technical requirements for electronic devices and equipment for recording taxes and other payments
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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
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New document was uploaded: System Comparison: Different models of cas registers in Latvia
Latvia
Author: Nikolina Basić
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
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New document was uploaded: Important characteristics of the fiscalization system – Latvia
Latvia
Author: Nikolina Basić
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
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New document was uploaded: Legal Requirements - Latvia
Latvia
Author: Nikolina Basić
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
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New document was uploaded: Legal Q&A - Latvia
Latvia
Author: Nikolina Basić
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
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New document was uploaded: Country overview - Latvia
Latvia
Author: Nikolina Basić
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
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