Fiscal subject related
Since the start of the year, Latvia has introduced a new institution – the Tax and Customs Police – tasked with the country’s ability to investigate tax and customs-related crimes. The Tax and Customs Police will focus on tackling tax evasion, smuggling, and other financial crimes. Oversight has shifted from the State Revenue Service to the Ministry of the Interior, ensuring closer alignment with national law enforcement structures.
The new body is expected to work more effectively with other police and security agencies. Previously, tax and customs investigations were handled by the Tax and Customs Police Department within the State Revenue Service. The creation of a separate institution reflects the government’s commitment to reinforcing the fight against economic crime and ensuring compliance with both national and EU regulations. Officials emphasize that the reform is designed to modernize Latvia’s approach to financial crime, ensuring that the country remains aligned with European standards while protecting state revenue and fair competition.
Other news from Latvia
New document was uploaded: Online shops from the fiscalization perspective in Latvia
Latvia
Author: Nikolina Basić
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
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Already subscriber? LoginPenalties for non-compliance with the fiscalization rules in Latvia
Latvia
Author: Nikolina Basić
Latvia's fiscalization system imposes penalties for non-compliance, including unregistered devices, improper receipts, and data retention failures, with fines ranging from €70 to €20,000 based on violation severity. Read more
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Already subscriber? LoginChange in VAT rates in Latvia in 2026
Latvia
Author: Nikolina Basić
Latvia has approved tax changes introducing a temporary 12% VAT rate on essential food items from July 2026 to June 2027, while making the same reduced rate permanent for locally typical fruits, vegetables, and berries from January 2026. Additionally, the 5% reduced VAT rate for books and media will be limited to publications in Latvian, EU, or OECD languages, with all others subject to the standa... Read more
New document was uploaded: E-commerce Latvia - Legal requirements
Latvia
Author: Nikolina Basić
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
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Already subscriber? LoginThe method of payment can define the fiscalization obligation in Latvia.
Latvia
Author: Nikolina Basić
Cabinet Regulation No. 95 (11 February 2014) defines the technical requirements for fiscal devices and requires cash registers and related systems to record payments made in cash or via payment cards, vouchers, or similar instruments, ensuring proper electronic documentation and tax accounting. Read more
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Already subscriber? LoginLatvia defines E-invoicing channels and reporting rules
Latvia
Author: Nikolina Basić
Latvia has formalized its e-invoicing framework through a Cabinet Regulation effective January 2026, defining permitted exchange channels and mandatory reporting to the State Revenue Service (SRS) to standardize and centralize invoice data. Mandatory structured XML e-invoicing (UBL 2.1 / Peppol BIS Billing 3.0) applies to B2G, G2G, and G2B from 1 January 2026, with voluntary B2B reporting until th... Read more