Latvian companies must register with the EORI system imposed by the European Union Council through its directives. Our lawyers in Latvia can represent business owners and provide legal advice for the procedures involved at the time the EORI number is solicited. Please explore this article with details and updates for 2026 about the EORI number in Latvia.
When is EORI required in Latvia?
In Latvia, EORI registration is required for all economic operators, holders of TIR carnet, and all persons involved in importing and exporting procedures, transit procedures, and filling import or export declarations procedures.
Natural persons are not required to present an EORI number, although for Latvian residents who are involved in customs formalities, a temporary EORI number can be issued on request. A temporary EORI number will only be valid on the day it was issued.
EORI registration can be done only in the economic operator’s resident country as long as it is within the territory of the European Community. Economic operators established outside the Community are allowed to receive an EORI number in the EU member state where they first go through any customs formalities. The EORI number is only assigned once and will be valid throughout the European Union.
Business owners with an EORI number in Latvia must align with the new law modifications brought by the EU directives. As such, it is necessary to confirm the postal code of the company in question. This new regulation is destined to properly control the shipments through the Automated Export System or AES.
How to register for an EORI number in Latvia
To obtain an EORI number in 2026, a person must complete the EORI number pieprasijums form and submit it to the customs office. In Latvia, the EORI number can be obtained with the customs office in person, online by filing an electronic form, by e-mail, fax or post. Representative offices of foreign companies are required to use the parent company’s EORI number.
The documents required for EORI registration in Latvia are the application forms that are different for natural persons and for legal persons. Natural persons must include a copy of their identification papers or passports in cases of non-resident individuals and a copy of the company registration certificate for legal entities.
It is important to note that you will need an EORI number if you are engaged in importing or exporting goods in or out of the European Union, so make sure to register for one if you have not already. If you are unable to understand the procedure, the services of our lawyers are at your disposal.
The structure of EORI number issued in the Republic of Latvia
For Latvian legal entities, the EORI number is allocated based on the tax registration number and resembles the VAT registration number. The temporary or ad-hoc EORI number for natural residents is formed by the country code LV and the person’s personal identification number.
For foreign legal entities, the EORI number is formed by the country code LV followed by the code of the registration country and the registration number allocated by the competent authorities in the resident country.
With the guidance of our Latvian lawyers, business owners can easily fulfill the new legislation requirements connected to the EORI system. Our specialists can help entrepreneurs in Latvia make the changes regarding the declaration of a postal code for their companies with economic activities in the trading sector.
EORI updates for 2026
If you want to apply for EORI in 2026 or have this ID linked to the business, it is good to know the updates for this year:
- Starting in 2026, e-invoice reporting has been implemented for business-to-government connections/partnerships. This reporting will be done directly at the State Revenue Agency.
- Mandatory e-invoicing for business-to-business is being implemented in Latvia for better financial control of the trading sector, among others.
- Latvia is in the process of implementing digitalization, which also involves companies with trading activities within the EU. Thus, in 2026, companies will have to align with the new directives on reporting and digital invoicing, with a transition period until the end of the year.
If you want details about how to register an EORI number or you want to open a company, you can contact our law firm in Latvia. We can also help you start a company in other countries with the help of our local partners.