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Value added tax
We have extensive knowledge in the field of value-added-tax, excise duties and customs, both on the national and international level.
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Corporate income tax
We advise on all matters related to corporate taxation
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Transfer pricing
At Grant Thornton Baltic, our tax, legal and financial advisers assist you in all matters related to transfer pricing.
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Tax risk management
Tax risk management
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Due diligence
We identify the risks in different taxation areas (incl., corporate income tax, value added tax, payroll taxes, transfer pricing, transactions with non-residents). We prepare a report summarising any deficiencies and problems discovered and make proposals for their elimination.
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International taxation
Companies need clear strategies for tax efficient cross border business
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Taxation of private individuals
We provide our clients with integrated solutions. We advise clients in the preparation of income tax declarations as well as interpretation of different provisions regulating tax exemptions and tax incentives. For sole proprietors, we arrange accounting, prepare income tax declarations, and communicate with the tax authorities.
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GDPR audit
GDPR audit
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DPO as a service
DPO as a service
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Data protection advisory services
Data protection advisory services
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Data protection impact assessment
Data protection impact assessment
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Information security audit
Information security audit
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Business advisory
Experienced financial advisers assist clients in all stages of their companies’ life cycle.
How do I register for a foreigner's eID card?
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Register in the register of natural persons to receive the personal identity code. Registration may be carried out by completing a questionnaire to be signed with a secure electronic signature and sent to the e-mail address pasts@pmlp.gov.lv. Fee for foreigner’s eID card – EUR 80.
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You must go to the service queue, without a pre-written record; The current information regarding the possibilities to design and receive the identity card for foreigners outside Latvia is found in the section 'consular services' of the website of the Ministry of Foreign Affairs (https://www.mfa.gov.lv/en/consular-services).
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During the visit, the foreigner will have to present a personal identification document issued by his residence country. In the process of designing the eID card, the foreigner will have to transfer biometric data – facial and two finger digital images.
How do I register for a foreigner's eID card?
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Foreigner’s eID cards outside Latvia are issued in the following diplomatic or consular representatives of Republic of Latvia: https://www.mfa.gov.lv/en/foreigner-eid-card.
E-address is a communication service – digital mailbox in portal “Latvija.lv”. By using e‑address, the person can send submissions, requests, and receive services from the authorities, and also receive messages from the authorities.
If a person has established an e-address, the national authorities will communicate with the person using that address.
You can create e-address in Latvija.lv by choosing “Create your e-address!” and authenticating with one of the following electronic identification tools:
- eID card with card reader;
- eSignature (suitable for legal persons);
- eSignature Mobile; or
- eIDAS*.
* Authentication using foreign type of authenticator (currently available only for 12 countries: Lithuania, Estonia, Belgium, Portugal, Italy, Spain, Czech Republic, Luxembourg, Slovakia, Croatia, Netherlands, Malta).
Persons who are not citizens of Latvia may use one of the following electronic identification tools:
- permanent residence permit;
- a temporary residence permit; or
- eID of the foreigner.
It is possible for companies to register an e-address by integrating respective solution into the company's accounting or business system by concluding a separate contract with the service provider that provides the accounting or business system.
Legal force of e-address reports
Individuals shall use the e-address for communication with public authorities and for the submission of electronic documents to the public authorities. Sending of a message to an e-address of a public authority does not mean that an application has been submitted.
The e-address serves as a mean of communication (like e‑mail).
In order to submit an official submission to the authority, the person will still have to sign the submission electronically and send through the e-address portal to the relevant authority.
However, depending on the practice of each authority, the authority may not impose a mandatory requirement to electronically sign the submission file, but it will be considered that the electronic post in the e‑address portal is an official submission. On a case-by-case basis, we recommend that you contact the representative of the authority and make sure whether this practice exists for the institution.
Providing access to more than one person
The user of the e-address account may specify and update the access rights to the eligible user in its e-address account, indicating the name, surname and personal identity number of that user or its official e-address, and the scope of the access rights (to view or send electronic documents, communicate), and to revoke the access rights granted to another user.
Foreigner eID card
The eID card for foreigners is intended for foreigners who do not permanently stay in Latvia and predominate their transactions in the electronic environment. Unlike other types of identity cards, the eID card for foreigners:
- IS NOT a mandatory identity document. Its receipt is a voluntary choice of an individual;
- IS NOT a travel document. It does not certify the right of residence of a person in Latvia.
The electronic identity tools embedded in the eID card for foreigners allow the foreigner to function fully in the digital environment:
- use the e-services provided by State and local government;
- to certify its e-identity and to sign documents electronically;
- design and use e-address (official electronic address as previously mentioned) to communicate with national and local authorities;
- demonstrate their identity in the institutions and companies.
Important!
Currently no practice has yet been established for the registration of the Official electronic address for companies, whose members of the board or legal representatives are foreign nationals. We note that currently these nationals have very limited possibilities to ensure the registration the address because of limited authentication tools.
Grant Thornton is currently working with other service providers and state authorities to resolve the situation.
However, considering the latest available information, state authorities are in process to find the most appropriate solution as soon as possible to avoid the administrative burden for foreign citizens for necessity to receive eID card and arrive to Latvia.
We will inform you as soon as we have additional information.
If you have any questions about Official electronic address, eID card, or registration thereof, please contact Inese Lapaine, e-mail Inese.Lapaine@lv.gt.com, or Davis Albergs, e-mail Davis.Albergs@lv.gt.com.