10 Essential Questions About TIN in Latvia

Q: 2. What types of identifiers exist?

Latvia utilizes a highly structured set of IDs to manage its commercial and fiscal registries: Registration Number: An 11-digit unique code for all legal entities. VAT Number (PVN): The 11-digit Registration Number prefixed by "LV". Personal Code (PIN): An 11-digit identifier for natural persons. IACS (Integrated Administration and Control System): A specific identifier for agricultural producers receiving EU subsidies. EORI Number: Used for customs, typically identical to the VAT number.

Q: 3. What is the format of the TIN (PIN) and Registration Number?

Latvian identifiers follow a strict 11-digit logic, but the structure for individuals changed significantly in recent years. The Registration Number Structure: Exactly 11 numeric digits (e.g., 40001234567). Most commercial companies start with the digit 4. The NEW PIN (Personal Code) Structure: Since 2017, new codes are 11 digits starting with 32, followed by 9 random digits (e.g., 32123456789). The OLD PIN Structure: Legacy codes based on birth dates (DDMMYY-XXXXX), still valid but being phased out for privacy. Technical Insight: As of 2026, Latvia's mandatory e-invoicing system uses the 11-digit Registration Number as the primary routing key. These numbers utilize a specific weighted checksum (Modulus 11). If an e-invoice contains an invalid Registration Number, the Peppol access point or the VID's internal gateway will automatically bounce the document, leading to immediate payment delays and "Late Filing" flags.

Q: 4. Which authority issues the TIN?

The Register of Enterprises (Latvijas Republikas Uzņēmumu reģistrs) is responsible for issuing Registration Numbers to businesses. The State Revenue Service (Valsts ieņēmumu dienests - VID) manages the VAT (PVN) registry and assigns tax obligations to those numbers. For individuals, the Office of Citizenship and Migration Affairs (PMLP) issues the Personal Code.

Q: 5. Who needs to register for a TIN and VAT? (2026 Update)

Registration Thresholds & Mandates: Mandatory VAT Registration: Businesses must register if their turnover from taxable transactions exceeds €50,000 in a 12-month period. B2B E-Invoicing (2026): Starting in 2026, all B2B transactions between Latvian residents must be conducted via structured e-invoices. This is no longer optional for SMEs. Distance Selling: Non-EU businesses selling to Latvian consumers must register for the OSS (One-Stop Shop) once the EU-wide €10,000 threshold is met. Non-Residents: Must register for a TIN if they have a Permanent Establishment or taxable assets in Latvia. Tax Rates (2026): Standard VAT: 21%. Corporate Tax: 20% (applied only to distributed profits/dividends).

Q: 6. How to register for a TIN in Latvia?

The registration process is fully digital via the e-Address or the UR portal. Step 1: Incorporation: Apply at the Register of Enterprises to receive your 11-digit Registration Number. Step 2: VID Registration: Within the same application or separately via the EDS (Electronic Declaration System), apply for VAT status. Step 3: Verification: The VID assesses the application (typically within 5-10 days) and adds the "LV" prefix to your number. Step 4: E-Invoice Setup: Integrate your accounting software with a certified Peppol access point to comply with the 2026 mandate.

Q: 7. How to verify a Latvian Tax ID (VAT)?

In 2026, verifying the status of a counterparty is a prerequisite for a valid e-invoice. Official Registry: Use the VID Public Database to check if a Registration Number is an active VAT payer. Enterprise Register: Use the UR.gov.lv portal to verify the legal standing and "Active" status of a company. TaxDo Automation: Manual portal checks are too slow for high-frequency trade. TaxDo’s GTL service provides real-time API verification against official Latvian data sources to ensure a Registration Number is valid and the entity is not in liquidation.

Q: 8. How TaxDo Helps Companies with TIN Compliance in Latvia?

With the 21% VAT rate and the 2026 e-invoicing mandate, data integrity in the 11-digit Registration Number is a prerequisite for financial stability. TaxDo provides the essential automation layer: GSV (Global Syntax Validation): Instant structural and checksum checks for the 11-digit Registration Number, NEW PIN, and IACS formats. GTL (Global Real-Time Tax ID Verify/Lookup): Connects to the VID and UR master data to confirm a business is "Active" and authorized for VAT. TaxDo TIN Validation Coverage in Latvia Entity Type Identifier Type Covered by Product Business VAT Number (LV prefix) GTL (Official Lookup) Business Registration Number GSV (Syntax Validation) Business IACS (Agriculture) GSV (Syntax Validation) Individual NEW PIN (starts 32) GSV (Syntax Validation) Individual OLD PIN (birth date) GSV (Syntax Validation)

Q: 9. What are the uses of TIN for businesses in Latvia?

In Latvia, a verified Registration Number is the "Digital Key" for the EDS and the 2026 e-invoicing network. Business Context Key Usage of Identifier Compliance Criticality B2B E-Invoicing Routing structured invoices via Peppol. Blocker: Invoices with incorrect Registration Numbers are rejected by the network gateway. Banking Opening corporate accounts at banks like Swedbank or SEB. Mandatory: Banks require a verified UR extract and Registration Number for AML/KYC. Social Insurance Paying employee contributions via the EDS. Mandatory: The Personal Code (PIN) of every employee is required to map social tax payments. Customs Clearing goods via the EMAS (Electronic Customs) portal. Blocker: Imports are blocked if the EORI/Registration Number is not "Active" in the VID database.

Q: 10. What happens if a TIN (Registration Number) is incorrect or missing?

The State Revenue Service (VID) has implemented "Real-Time Risk Scoring" for the 2026 fiscal year. E-Invoice Rejection: If the recipient's Registration Number is invalid, the e-invoice is not "legally delivered," meaning you cannot claim payment. VAT Credit Denial: If you pay an invoice to a supplier whose VAT status is inactive, you cannot reclaim the 21% VAT, turning a deductible tax into a direct hit on your margins. Fines: Failure to use the mandatory e-invoicing format or providing incorrect tax data can result in fines up to €2,000 per violation. EDS Block: Without a verified and linked Registration Number, you cannot access the Electronic Declaration System to file annual reports.

Updated On March 15, 2026

10 Essential Questions About TIN in Latvia

Latvia is a digital frontrunner in the Baltic region, having integrated its tax and business registries into a seamless electronic environment. In 2026, the fiscal landscape is defined by the full implementation of mandatory B2B e-invoicing (linked to the European ViDA initiative) and the expansion of the EDS (Electronic Declaration System). For companies operating in Riga or trading across the EU, navigating the PVN (VAT), Registration Number, and the updated Personal Code (PIN) is the only way to maintain compliance and avoid the automated penalties of the State Revenue Service (VID).
This FAQ guide provides grounded, expert insights into Latvia’s identification system, updated for the 2026 digital era.
Businesses that make the smart choice to use TaxDo’s GTL (Global TIN Lookup) connect instantly to the VID and Enterprise Register (UR) databases, ensuring 100% accuracy in VAT validation and preventing the immediate rejection of e-invoices in the 2026 mandatory framework.

Common Questions

1. What is a TIN in Latvia?

In Latvia, there isn't one single label for a "TIN." Instead, tax identification is tied directly to the entity type:

For Businesses: The Registration Number (Reģistrācijas numurs) serves as the primary tax identifier. If the business is registered for VAT, this number is used with the "LV" prefix.
For Individuals: The Personal Code (Personas kods) serves as the TIN for income tax and social security purposes.

2. What types of identifiers exist?

3. What is the format of the TIN (PIN) and Registration Number?

4. Which authority issues the TIN?

5. Who needs to register for a TIN and VAT? (2026 Update)

6. How to register for a TIN in Latvia?

7. How to verify a Latvian Tax ID (VAT)?

8. How TaxDo Helps Companies with TIN Compliance in Latvia?

9. What are the uses of TIN for businesses in Latvia?

10. What happens if a TIN (Registration Number) is incorrect or missing?

Conclusion

Latvia’s transition to a fully digital-first fiscal infrastructure with mandatory B2B e-invoicing in 2026 makes accuracy a prerequisite for commerce. In this environment, a verified Registration Number and VAT ID are your only guarantees of payment and regulatory safety.

TaxDo provides the critical automation layer needed to navigate Latvia's high-stakes 2026 digital environment. By integrating TaxDo’s GTL and GSV solutions, you eliminate the risks of manual errors and ensure your Baltic operations are 100% compliant.

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