In the ever-evolving landscape of employment regulations in Latvia, ensuring compliance with the State Revenue Service (SRS) can be a challenging task. At BL Gramatvedība, your trusted accounting partner, we continue to demystify the intricacies of employee registration, offering guidance and expertise to businesses. Let us be your compass as we navigate the nuances of registering domestic employees with foreign employers in accordance with the latest regulations.

As of the most recent updates, a domestic employee with a foreign employer is a natural person who has reached the age of 15 and is employed within the territory of Latvia under specific conditions:

  1. Employed by an employer/foreign taxpayer, with the employee’s habitual residence situated in Latvia.
  2. Employed by a foreign employer, provided the employee’s habitual residence is in the Swiss Confederation, another European Union (EU) Member State, or a European Economic Area (EEA) Member State.
  3. Employed by an employer from another EU Member State, the Swiss Confederation, or an EEA Member State, with an agreement in place for the employee to undertake the duty of making mandatory contributions.

To ensure compliance with these updated regulations, a domestic employee with a foreign employer must be registered with the SRS within 10 days of entering into an agreement for work remuneration. This requirement holds true irrespective of whether the agreement was signed in accordance with the legal acts of the Republic of Latvia or another country.

During the registration process, it is imperative to submit a copy of the signed agreement outlining the terms of work remuneration. This documentation plays a crucial role in facilitating a smooth registration process with the SRS.

Special Note for Employers from Other Member States:

In a scenario where the laws and regulations of the Republic of Latvia apply to an employee, and their employer is based in another Member State, the employer can take the initiative to register with the State Revenue Service as a performer of mandatory contributions. This involves submitting key information, including the name, registration number (in another Member State), and registered address of the employer.

Practical Registration Details:

The registration process must be carried out in person at any SRS Customer Service Centre, underscoring the importance of direct interaction in compliance matters. At BL Gramatvedība, we understand the significance of these processes and stand ready to assist businesses in navigating the intricacies of employee registration.

BL Gramatvedība: Your Trusted Partner in Regulatory Compliance:

In a world where regulatory landscapes are continually evolving, having a reliable partner is crucial for businesses aiming for seamless compliance. BL Gramatvedība offers comprehensive assistance in handling dialogues with tax authorities and ensures that businesses stay ahead of the curve.

Whether you are a domestic business owner or a foreign employer expanding into Latvia, our experienced team is equipped to guide you through the labyrinth of regulations.

Contact us today and let BL Gramatvedība be the cornerstone of your success in Latvia.

Similar Posts