Latvia

Company Formation in Latvia

Setting up a business in Latvia for tax year 2026, from the Commercial Law (Komerclikums) in force from 1 January 2026, the Enterprise Register (Uzņēmumu reģistrs) service pages, and the tax laws and State Revenue Service (VID) pages the pack already uses. Covers the legal forms (limited liability company SIA, small-capital SIA, joint stock company AS, individual merchant IK, general and limited partnerships, branch of a foreign merchant), share capital (SIA EUR 2,800, small-capital SIA below that with a 25% reserve, AS EUR 25,000), paying in the capital, the registration steps, fees from EUR 20 to EUR 85, the 1 to 3 working day review, electronic-only filing from 7 January 2027, and the first tax and filing duties. Use for 'set up a company in Latvia', 'SIA share capital', 'Latvian company registration fee'. Out of scope: company tax detail (lv-corporate-income-tax), VAT returns (latvia-vat-return), payroll (latvia-payroll), cross-border (lv-cross-border).