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In Latvia, the registration of VAT payers by the State Tax Service (SRS) in the register of VAT payers is subject to the following provisions:

Article 3 and paragraphs 1 and 9 of Article 26 of the Value Added Tax Act.
Cabinet Order No. 933 “Procedures for Applying the Provisions of the Value Added Tax Act”, adopted November 14, 2006.
Due to the accession to the EU, some provisions have been added according to which non-taxable persons who carry out an economic activity in the EU area and purchase goods whose value reaches or exceeds EUR 50,000 (excluding VAT) in the current calendar year must be obliged by the state tax authority within entered in the register of persons subject to VAT within 30 days of reaching or exceeding the said amount. After registration, this person can voluntarily apply for deregistration no earlier than 2 years after the date of registration.

Registration applies to the following persons and organizations:

natural persons - registered according to their declared places of residence;
legal entities - registered according to their registered addresses;
partnerships - registered according to their registered addresses;
If a group of people carries out a joint economic activity on the basis of a contract, the natural person authorized to represent this group of people must be registered according to the registered place of residence;
if a person from another member state or a person who is not registered in the EU territory carries out one or more taxable domestic transactions.
Only companies, such as general partnerships, limited partnerships, sole proprietorships, limited liability companies (SIA) and joint-stock companies (AS), are obliged to submit VAT returns to the Business Register of the Republic of Latvia.

Registration as a VAT payer is mandatory if the total value of taxable transactions performed by a natural or legal person whose declared residence or registered address is in the Republic of Latvia has reached or exceeded LVL 10,000 in the last 12 months. 12 months are not to be considered a calendar year, but can refer to any period of 12 months. Registration must be made within 30 days of reaching or exceeding the stated amount.

The SRS examines the application for registration and decides whether to register a person in the register of persons subject to VAT within 15 working days of receipt of the application.

If the SRS has decided to reject the registration, it will mail this decision to the person concerned, stating the reason for the rejection, within five working days. A person who has received a decision to refuse registration has the right to amend and resubmit the application for registration to the SRS.

A person is deemed to be registered in the SRS register of persons liable for VAT from the date on which the certificate of registration of a person liable for VAT is issued to that person.