How to Register as Self-Employed in Latvia (VID/EDS)

Zero euros. Zero visits to the notary. Zero waiting days. Registering as self-employed in Latvia is, by a wide margin, the fastest and cheapest way to start earning legally. The entire process happens online through VID EDS (the State Revenue Service's electronic declaration system) and can be completed in under 30 minutes — including the time it takes to pour a coffee.

This guide covers only the registration process itself. If you're weighing self-employed status against a SIA or IK, see our complete guide to starting a business in Latvia.

What You Need Before Starting

Three things:

1. VID EDS access. You need an account on the State Revenue Service's electronic system. If you're a Latvian resident with an e-signature or internet banking authentication, you likely already have access. If not, you'll need to register for EDS first — which can be done at any VID office with your passport or ID card. Non-residents face a slightly longer process and may need to visit a VID office in person.

2. Your NACE codes. Before registering, decide which economic activity codes describe your work. NACE (Nomenclature of Economic Activities) codes are standardized across the EU. A graphic designer might use 74.10 (specialized design activities). A private tutor: 85.59 (other education not elsewhere classified). You can select multiple codes — pick your primary activity and any secondary ones you might pursue.

3. A clear picture of your income sources. VID will want to know where your income comes from. This isn't a business plan — just a basic understanding of what you'll be doing and for whom.

The Registration Process: Step by Step

Step 1: Log into VID EDS.

Go to eds.vid.gov.lv. Authenticate using your preferred method — eID card, internet banking, or mobile Smart-ID. The system is available in Latvian; if you need language support, the interface is reasonably navigable with browser translation tools, but the official forms are in Latvian only.

Step 2: Navigate to self-employed registration.

In EDS, find the section for registering economic activity (saimnieciskās darbības reģistrācija). The exact menu path changes occasionally as VID updates the interface, but it's typically under "Dokumenti" or "Reģistrācija."

Step 3: Fill in the registration form.

The form asks for:

Your personal details (pre-filled from your EDS profile)
Start date of economic activity (can be today or a future date)
NACE codes for your planned activities
Expected income range (approximate is fine)
Whether you'll have employees (typically "no" for self-employed registration)

Step 4: Submit.

Click submit. That's it.

No state fee to pay. No documents to attach in most cases. The registration is effective from the date you specified. You'll receive confirmation in your EDS inbox — usually within hours, sometimes within minutes.

Step 5: Verify your status.

After submission, you can check your registered status in EDS. Your self-employed registration should appear under your taxpayer profile. Keep a copy of the confirmation for your records.

What Happens Immediately After

Registration triggers several obligations that start from day one.

Social contributions (VSAOI). As a self-employed person, you're responsible for your own social contributions. The minimum monthly contribution in 2026 is calculated based on the minimum wage. If your actual income in a given quarter is below the threshold, you'll still owe the minimum — a detail that catches many new self-employed individuals off guard. Budget approximately EUR 170–200 per month as a baseline.

Personal income tax (IIN). You'll pay IIN on your net income (revenue minus eligible expenses) at progressive rates: 25.5% on income up to EUR 105,300 annually, and 33% above that. A non-taxable minimum of EUR 550/month applies.

Patent fee option. If your annual income stays under EUR 15,000 and your activity qualifies, you can opt for a fixed patent fee instead of the standard IIN/VSAOI combination. The patent fee amount depends on your location and activity type. It simplifies everything — one fixed payment covers your tax and social obligations. Not all activities qualify, though, so check the VID list carefully.

Quarterly reports. Self-employed individuals file income declarations quarterly through EDS. The deadlines are the 15th of the month following each quarter (April 15, July 15, October 15, January 15). Missing a deadline brings a fine of EUR 150 for the first offense.

Common Mistakes During Registration

Choosing too few NACE codes. If you register as a translator (74.30) but then take on copywriting work (73.11) or marketing consulting (70.22), you're technically operating outside your registered activities. Add all plausible codes upfront — there's no cost for additional codes, and it saves the hassle of amending later.

Setting the wrong start date. If you've already invoiced a client before registering, you have a problem. Self-employed income earned before registration isn't covered by your self-employed status. Register before your first invoice, not after.

Forgetting about the minimum VSAOI. In our experience, this is the biggest surprise for new self-employed individuals. Even in months with zero income, the minimum social contribution applies. If your self-employment is seasonal or part-time, factor this fixed cost into your decision.

Starting as Self-Employed?

The registration is simple, but the tax obligations that follow require attention. Corvus Accounting & Tax helps self-employed individuals set up their tax approach, navigate quarterly reporting, and understand when it's time to transition to a SIA.

Get a free consultation →