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Latvia TIN

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33 views4 pages

Latvia TIN

Uploaded by

kawtardahane84
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
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Download as PDF, TXT or read online on Scribd
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Jurisdiction’s name: Latvia

Information on Tax Identification Numbers

Section I – TIN Description

TINs to individuals and entities are issued for identification purposes with tax administration.

Legal acts regulated registration of TINs individuals and entities:


Article 151 of Law on Taxes and Fees;
Regulations of the Cabinet of Ministers no.537 of September 22, 2015

Additional information on the mandatory issuance of Tax Identification Numbers (TINs)

Question 1 – Does your jurisdiction automatically issue TINs to all residents for tax
purposes?

Individuals Yes Entities Yes

No
No

Question 2a – If you answered no to Question 1 with respect to individuals, describe those


instances where individuals are not being automatically issued a TIN.

Question 2b – If you answered no to Question 1 with respect to Entities (as defined by the
CRS), describe those instances where Entities are not being automatically issued a TIN.

Section II – TIN Structure


TIN for individuals and entities consists of 11 digits.
For Individuals:
TIN issued to individuals are identical with their personal identity number.
1) As of 1 July 2017 an individual personal identity number, starting with the digit “3” will be allocated to all
persons, regarding whom information will be included in the Register of Natural Persons (initial registration of a
person). If a personal identity number contains the date of birth (personal identity numbers until 30 June 2017
including), as of 1 July 2017 a person shall be entitled to change the personal identity number once.

In the previously mentioned cases the personal identity number shall consist of eleven digits, ensuring non-repeating of
personal identity numbers. The first digit of the personal identity number shall be “3”, the second digit is a random
digit between "2" and "9" automatically generated by the system while the remaining digits are random digits between
"0" and "9" automatically generated by the system. The first six digits may be separated from the remaining five digits
by a hyphen.

Example: 38XXXX-XXXXX * in order to avoid coincidence with a real person and based on data protection, the
numbers in the example are replaced by X

2) In case the person, to whom the personal identity number has been allocated until 30 June 2017 including,
hasn’t requested the change of the allocated personal identity number, the personal identity number contains the date of
birth of the person (ddmmyy), the 7th digit indicates century (“0” is 19th century, “1”-20th century, “2”-21th century).
Format: DDMMYY99999 (date of birth + 5 digits)).

Example: 121212-XXXXX

For Entities:
State Revenue Service issues TIN with the following structure 9xxxxxxxxxx, Register of Enterprise:

4xxxxxxxxxx or 5xxxxxxxxxx
Section IV – TIN information on the domestic website

Information about TIN: www.pmlp.gov.lv

Section V – VIES VAT number validation

Information about VAT number validation: Vies on-the-Web - European Commission (europa.eu)

Section VI – Contact point for further information

State Revenue Service e-mail: [email protected]

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