Registration of permanent branch for non-residents (foreign merchant)

Process description

1. Service requests
   A foreign entity must register a permanent branch within 10 days of commencement of activities and provide information about true beneficiaries.
   When registering, the foreign entity must submit:
   • application “Tax payer (other entity) registration sheet”;
   • consent from owner/s of the property (building or apartment) or a legal administrator to register at that property, including the cadastre designation, full name/s, and registration number;
   • document proving business registration/legal status in the home country.
   Submit form through EDS (https://eds.vid.gov.lv/login/ - Documents - Form - Information to the State Revenue Service), by e-mail address at vid@vid.gov.lv with a secure electronic signature, or in person at any SRS client centre (www.vid.gov.lv “Contacts”).
   The taxpayer must present a personal identification document on the spot. If the documents and information are submitted by the authorised person of the taxpayer to be registered, it shall present an appropriate authorisation in addition to the personal identification document.

2. Receipt of services
   The permanent branch is registered in the taxpayer register within three (3) business days.
   Publicly available information is placed on the SRS homepage within one (1) business day.