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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New document was uploaded: Registration process of cash registers - Latvia
Latvia
Author: Nikolina Basić
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
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Author: Nikolina Basić
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Latvia’s fiscalization system, introduced in 2014 and made mandatory in 2017, ensures secure and transparent recording of taxes and payments under the Law on Taxes and Duties and the VAT Act. Key rules include Cabinet Regulation No. 95 on technical requirements for fiscal devices and Cabinet Regulation No. 96 on their use, covering registration, data transmission, and compliance procedures. Fiscal... Read more
New document was uploaded: Procedures for the use of electronic devices and equipment for recording
Latvia
Author: ------
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
Latvia
Author: ------
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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