LATVIA INVESTMENT & RESIDENCY
Turhan Corporate and Investment Services
COMPANY FORMATION
Company Types
The main types of companies in Latvia are presented below in a comparative manner.
Limited Liability Company (Standard Capital) | Limited Liability Company (Small Capital) | Joint Stock Company | Sole Proprietorship | |
---|---|---|---|---|
Name in Latvian | Sabiedrība ar ierobežotu atbildību SIA | Mazkapitāla SIA | Akciju sabiedrība AS | Individuālais komersants IK |
Minimum Capital Requirement | 2800 Euro | 1-2799 Euro | 25000 | - |
Residency Right | Yes | No | Yes | No |
Number of Founders | Multiple | 1-5 | Multiple | 1 |
Type of Founder(s) | Individual and/or Legal Entity | Only Individuals | Individual and/or Legal Entity | Only Individuals |
Board of Directors (BD) Members | Founders appoint at least one BD member. | All founders are also BD members. | Founders and BD members may differ. | There is no board of directors. |
Corporate Tax (20%-25% of annual profit) | Pays | Pays | Pays | Does not pay |
VAT | Pays | Pays | Pays | Pays |
Limited Liability Company (Sabiedrība ar ierobežotu atbildību SIA)
A Limited Liability Company is
popular in Latvia and easy to establish.
Limited Liability Companies are divided into two categories: Standard capital (minimum 2800 Euro) and
small capital (between 1 and 2799 Euro).
Standard-capital Limited
companies can be established by one or more individuals or legal entities.
Small-capital Limited companies can be established by a maximum of 5 individuals who do not hold shares
in another small-capital Limited company. For those wishing to obtain a residence permit in the future,
a standard-capital Limited company must be established.
Once the Limited Company
is established, the founders become shareholders. There is no requirement to be a Latvian citizen or resident
to be a founder/shareholder. The chosen name for the Limited Company must not be identical to any other existing
company name or trademark in Latvia. The founders appoint at least one member to the company's board of directors.
It is not required to be a Latvian citizen or resident to serve as a board member.
As soon as the Limited Company is
registered in the Commercial Register, it also becomes a taxpayer. A VAT number for the Limited Company
can be obtained upon the request of our client.
You may visit Latvia to
oversee the company formation process and to obtain your electronic signature (which will be very useful
later) and to convert the company's temporary bank account into a permanent one.
Once the company formation
is complete, we present the stamps to our client. If desired, we also help in finding reliable accountants
and staff. Additionally, for clients who do not have a clear plan for operations or investment, we can
assist with business planning, ideas, and licensing.
- Valid passport details of the founders (a scanned copy of the main passport page)
- Founders' residency address information
- Information about the founders' representatives (we submit our personal details to the Company Register as your representatives)
- Valid passport and residency address information of the board members
- The company’s articles of association (prepared by us)
- Bank document confirming deposit of the company's share capital (prepared by us)
- Company address details (provided by us)
- Although not mandatory, criminal record certificate with apostille and translation into Latvian.
- If one of the founders is a legal entity (e.g., a company registered in another country)
- Company establishment document (Trade Registry Gazette)
- Company address information (Trade Registry Record)
- Certificate of good standing (Trade Registry Offices)
- Company establishment contract
- Signature circular
- Certificate of activity
Required Documents and Information:
-
For more detailed information:
- Enterprise Register (Latvijas Republikas Uzņēmumu reģistrs)
- State Revenue Service (Valsts ieņēmumu dienests VID)
- Investment and Development Agency of Latvia (Latvijas Investīciju un attīstības aģentūra LIAA)
- Njord Latvia Corporate Services Company
- Minioffice Corporate Services Company
- Grāmatvedis24 Corporate Services Company