🧾 VID

Registering as self-employed

Before starting economic activity (self-employment) you must register with the State Revenue Service. Registration is free: in EDS under “Dokumenti” → “No veidlapas” → “Nodokļu maksātāja (fiziskās personas) reģistrācija”, or in person at any VID service centre. VID registers you within three working days.

Service passportUpdated: 28.07.2026.

Cost

Free

Duration

Registered within 3 working days

Deadline

Where

VID EDS or a service centre

Who this applies to

Anyone earning regular income from services, production, trade or property. When registering you state the main NACE 2 code and choose a tax regime: the general regime (personal income tax), the micro-enterprise tax, or notified (unregistered) activity for property landlords. Information about your business bank accounts must also be filed with VID.

Step by step

Fill in the EDS form

In EDS: “Dokumenti” → “No veidlapas” → “Nodokļu maksātāju reģistrācijas un datu izmaiņu veidlapas” → “Nodokļu maksātāja (fiziskās personas) reģistrācija”. State the field of activity (NACE 2), start date and contacts. A questionnaire also confirms the activity does not resemble an employment contract.

Choose the tax regime

The general regime (income tax on profit) or the micro-enterprise tax; for landlords — notified activity. The regime strongly affects the tax burden, so compare the options for your situation before choosing.

Get registered and start

VID registers you within 3 working days. If you will accept cash or card payments, register a cash register or VID-registered receipts. Remember quarterly social-contribution reports once income reaches the contribution threshold.

Common mistakes

Starting activity before registering — the form must be filed before you begin.

Picking the tax regime blindly — the general regime and the micro-tax differ hugely depending on income and expenses.

Not informing VID about your business accounts in Latvia and abroad.

Frequently asked questions

How much does registration cost?

Registration with VID is free, both via EDS and in person.

How fast does VID register?

Within three working days of receiving the documents you are entered in the Taxpayer Register.

What contributions does a self-employed person pay?

Under the general regime the self-employed social contribution rate is 31.07% (29.36% for old-age pensioners) of the contribution base once monthly income reaches the minimum-wage threshold, plus income tax on business income. EDS calculates the exact figures.

Official sources

Verified against official sources · 28.07.2026.