To open an online store in Latvia, you need to register a business activity or a company, register the store itself with the State Revenue Service (VID) as an electronic structural unit (within 10 days, but before it starts operating), and publish your business details, purchase terms and the right of withdrawal on the website. After that, you connect payments and delivery and sort out cookies and the privacy policy. VAT (PVN) registration becomes mandatory once your annual turnover exceeds €50,000, and in some cases earlier.
Below is the whole process in order, with references to VID, the Consumer Rights Protection Centre (PTAC) and the relevant laws. Discuss the choice of tax regime and your specific situation with an accountant or VID.
1. Register a business activity or a company
There are two main routes:
- Self-employed person (saimnieciskās darbības veicējs). A natural person registers in the VID Electronic Declaration System (EDS) free of charge, and VID processes the application within 3–10 working days. Possible tax regimes are the general procedure, the microenterprise tax, or notified (unregistered) economic activity.
- A company, for example an SIA (limited liability company). It is registered in the Enterprise Register (Uzņēmumu reģistrs).
Which option suits you depends on your planned turnover, costs and risks. It is worth talking this through with an accountant before you sell your first product.
2. Register the store with VID as a structural unit
A website, mobile app or profile on a platform where a customer can place an order and/or pay must be registered with VID as an electronic structural unit (elektroniskā struktūrvienība) of the type "Website or mobile app" (Tīmekļvietne vai mobilā lietotne).
- Deadline. Within 10 days of deciding to create it, but before the structural unit starts operating.
- Where. In EDS: Registers → Structural units → Add or delete a structural unit.
- Name. The full website address. If you sell on a platform, the profile address (for example, your Facebook page URL). For a mobile app: mobile app "Name".
- Processing. VID processes the application within 3–10 working days.
- Changes. If the address or other details change, report it within 10 days.
Some goods cannot be sold online at all, or only under extra conditions. Tobacco products, e-cigarettes and their refill containers may not be sold to consumers online, and selling alcohol through a website requires additional notices on the site.
One more detail: if you pay a foreign platform for services (advertising, commissions), you must register as a VAT payer before receiving those services, regardless of your turnover. There is a special simplified regime for small businesses in this case; VID explains the details.
3. Publish the required information
This information is required by Section 15.3 of the law "On Taxes and Duties" (Par nodokļiem un nodevām) and Section 4 of the Information Society Services Law. It usually goes in the footer and on a "Contacts" page:
- company name, or the person's first name and surname;
- legal or declared address;
- registration number and VAT number, if you have one;
- contact details: email and phone;
- licence and professional qualification information, if your activity requires it.
A natural person shows their first name, surname, the second part of their personal code and their actual place of business, not their declared home address.
4. Prepare your purchase terms
When selling to consumers (B2C), you must follow the Cabinet of Ministers "Regulations on Distance Contracts" (Noteikumi par distances līgumu), which PTAC supervises. Before buying, the customer must see:
- the main characteristics of the product or service;
- the price, plus delivery and any other costs;
- information about the right of withdrawal and the withdrawal form;
- delivery, performance and payment terms.
This information becomes part of the contract, and the customer must receive it in a durable form, for example by email or as a PDF. You must also confirm that you have received the order.
A consumer can withdraw from a purchase within 14 days. There are exceptions, such as goods made to the customer's specifications or personalised goods. Your terms may not be less favourable to the customer than the law. These rules apply to sales to consumers, not to deals between businesses.
5. Keep an eye on the VAT threshold
The VAT registration threshold is €50,000 per calendar year. Sales of fixed assets and intangible assets are not counted.
| Situation | What to do |
|---|---|
| Turnover exceeds €50,000 but not €55,000 | Apply by 30 November (if exceeded in December, by 31 December); VAT applies from 1 January |
| Turnover exceeds €55,000 before you have applied | Apply by the 15th of the following month; VAT already applies to the transaction that took you over €55,000 |
| You pay a foreign platform for advertising or commissions | Register before receiving the service, regardless of turnover |
Selling to other EU countries (OSS)
If you sell to consumers in other EU countries, the key figure is a €10,000 threshold for the whole EU combined (distance sales of goods plus electronic services). Below it, you can apply Latvian VAT. Above it, VAT is due in the customer's country.
To avoid registering in every country separately, there is the voluntary One Stop Shop (OSS) scheme: you declare and pay the VAT due in other EU countries to VID. Registration for OSS is done through EDS and takes 5–6 working days. Returns are filed quarterly, by the last day of the month after the quarter.
6. Choose a platform, payments and delivery
Platform. The most common choices are WooCommerce, Shopify, PrestaShop and OpenCart. The right one depends on how many products you have, which integrations you need and who will maintain the store.
Payments. Montonio, MakeCommerce, Klix and others offer bank payments, cards and buy-now-pay-later under one contract. Before signing, they review your company and website, so the store must be publicly accessible, with your business details and terms in place. If you need help connecting a provider, see payment system integration.
Delivery. Most stores offer parcel lockers (Omniva, DPD, Venipak and others) plus courier delivery. A plugin shows the list of parcel lockers at checkout and lets you print shipping labels. More on this: delivery system integration.
7. Cookies, privacy, accessibility and invoices
- Cookies. Analytics and marketing cookies may only be loaded after the user consents, and the banner must have equally visible "Accept" and "Reject" buttons. You also need a cookie policy and a privacy policy. The Data State Inspectorate (DVI) supervises this.
- Accessibility. The Goods and Services Accessibility Law (Preču un pakalpojumu piekļūstamības likums) has been in force since 28 June 2025 and applies to e-commerce services. Microenterprises (fewer than 10 people and turnover or balance sheet total of up to €2 million) are exempt. Details: accessibility requirements.
- E-invoices. Invoices to public bodies already have to be e-invoices (e-rēķini), and from 1 January 2028 so will invoices to businesses. If you also sell to companies, plan for it now: e-invoicing in Latvia.
8. Place a test order yourself
Before you launch, go through the whole purchase as a customer: on a phone and a computer, with a bank payment and a card, with a parcel locker and a courier. Check that the customer gets an order confirmation with the terms, that you get a notification about the new order, that delivery costs and VAT are calculated correctly, and that refunds work. Then delete the test orders so they do not mess up your accounting.
Summary: the checklist
| Step | What to do | Where | Deadline or note |
|---|---|---|---|
| 1 | Register a business activity or company | VID EDS or Enterprise Register | Before you start trading |
| 2 | Register the store as a structural unit | VID EDS | Within 10 days, before the store opens |
| 3 | Business details and contacts on the site | Footer, "Contacts" | Before the first order |
| 4 | Purchase terms, right of withdrawal and form | "Terms" page, order email | When selling to consumers |
| 5 | Order confirmation to the customer | Store emails | Every order |
| 6 | Monitor VAT and OSS thresholds | VID EDS | €50,000 a year; €10,000 for EU distance sales |
| 7 | Payment contract and plugin | Payment service provider | Store must be publicly visible |
| 8 | Delivery contract and plugin | Carrier or aggregator | Delivery cost visible before purchase |
| 9 | Cookie banner and policies | Website | Before switching on analytics and ad tools |
| 10 | Accessibility check | Entire purchase flow | Unless you are a microenterprise |
Help with building your online store
If you are about to open an online store, we can help you choose a platform, connect payments and delivery, and sort out the technical side: cookies, speed and accessibility. Read more in our e-commerce section.