What type of fiscalization is presented in Latvia?

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.

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.