Penalties for non-compliance with the fiscalization in Latvia

Latvia’s State Revenue Service has reminded businesses that using unregistered or non-compliant cash registers can lead to heavy penalties, including fines of up to €20,000, confiscation of devices, and suspension of operations. Violations cover issues such as unauthorized software, missing Z-reports, failure to issue proper fiscal receipts, and improper data handling.

From general perspective, fiscalization rules in Latvia are predefined in the terms of mandatory cash register requirements. The State Revenue Service of Latvia (SRS) has issued a reminder to businesses about the consequences of using unregistered or non-compliant cash registers. Entrepreneurs who fail to follow the rules may face serious penalties.

Penalties Include:

·         A fine of up to €700, but if design or program of cash register has been changed, a fine between €1,400-20,000

·         Confiscation of the cash register

·         Temporary suspension of business operations

Penalties can be imposed for:

·         Use of unregistered or unauthorized devices

·         Failure to issue proper fiscal receipts, including refunds and cancellations

·         Operating in training/test mode in production

·         Data deletion or non-retention

·         Failure to perform daily backups (for hybrid and system cash registers)

·         Failure to generate or store Z-reports

Use of software or updates that are not fully replaced or certified.