REGISTRATION OF A FOREIGN MERCHANTS` BRANCHES AND REPRESENTATIVE OFFICES

According to the article 8 and the article 25 of the Commercial law a Branch of a Foreign Merchant in the territory of Latvia have to be registered in the Commercial Register by the Register of Enterprises.

Here you can find more particular information about order how to Register a Branch of a Foreign Merchant in the Commercial Register:

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Foreign merchant can open its representative office in Latvia. Representative office has no right to run business and carry out any other business activities. Representative office has no status of a legal person. Representative Offices and Representatives of Foreign Merchants are registered by the Register of Enterprises in order of regulations No.401 issued by the Cabinet on September 3, 2002 "The Procedure of Registering Representative Offices and Representatives of Foreign Merchants and Organizations".

Here you can find more particular information about order how to Register a Representative Office of a Foreign Merchant in the Commercial Register:

RE home page

A permanent representative office of a non-resident (foreign merchant) in Latvia for the application of all tax laws shall be considered a separate domestic taxpayer. If the non-resident (foreign merchant) has a permanent representative office in Latvia it shall be registered as a taxpayer with the State Revenue Service.
It shall be considered that a non-resident (foreign merchant) has a permanent representative office in Latvia if all of the following conditions are complied with simultaneously:

  • the non-resident (foreign merchant) utilises a specific place for activities in Latvia;

  • the place for activities is permanently utilised or is established for the purpose of being utilised permanently;

  • and the place for activities is utilised for the performance of entrepreneurial activities (commercial activities).

In addition to that which is referred to in above, it shall be considered that a non-resident (foreign merchant) has a permanent representative office in Latvia if the non-resident (foreign merchant) performs in Latvia at least one of the following referred to activities:

  • utilises construction sites or performs building, assembly or fitting activities or performs supervision or consultative activities related to the construction sites or the referred to activities;

  • utilises equipment or installations, drilling platforms and special ships intended for the research or acquisition of natural resources, or carries out supervisory or consultative work related thereto;

  • within a time period or time periods, which together exceed 30 days in any six month period provides services, including consulting, management and technical services, utilising his or her employees or associated personnel; or

  • utilises the activity of a natural, legal or other person for the benefit of his or her entrepreneurial activities (commercial activities) if the person referred to has been granted and regularly exercises (more than once in a taxation period) authorisations to enter into contracts in the name of a foreign undertaking.

The order of registration of tax payers not registered in the Register of Enterprises is settled by the regulations issued by Cabinet on March 27, 2001, No.150 „Regulations on registration of tax payers and structural units of tax payers in the State Revenue Service”.

Here you can find the text of the document in Latvian

„INNOVATOR” LTD. will render you an aid in preparation and filing of registration documents, as well as it can represent your interests in the RE and the SRS.

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