Registration number (reģistrācijas numurs)
In Latvian: Reģistrācijas numurs
A registration number (reģistrācijas numurs) is the unified 11-digit number the Latvian Enterprise Register assigns to identify a merchant, association, foundation or other registered entity. It is also the entity's taxpayer registration code.
The number is assigned on registration, and each registration number matches a registration file with the same number in the Enterprise Register journal. A branch of a merchant, and a branch or representative office of a foreign merchant, also gets its own 11-digit number.
Individuals registered with VID as performing economic activity are not registered with the Enterprise Register, so they have no UR registration number. A sole proprietor (IK) does get one, because it is entered in the Commercial Register.
A registration number is not a VAT number. A company has a VAT number only if VID has entered it in the VAT payer register.
Example
SIA "Ozols" prints its 11-digit registration number under its name on every invoice and, if VAT-registered, its VAT number too. Using the registration number, a client can check in the Enterprise Register data that the company exists and what its legal address is.
How Fakts handles it
Given a registration number or a name, Fakts finds the company in its mirror of the Enterprise Register and fills in the client's details.
Legal basis
- Law On Taxes and Fees, Section 15.1 likumi.lv
- Law On the Enterprise Register of the Republic of Latvia, Section 1 likumi.lv
This explanation is for information and does not replace tax or legal advice. The law in its current consolidated text prevails.