LatviaValsts ieņēmumu dienests
Latvian customs representatives need registration from 1 July 2027
VID will maintain a public register. Providers should prepare evidence of eligibility, qualifications or experience and the information required for an EDS application.
By Taxxa AI OyPublished 28 August 2026
From 1 July 2027, customs-representation services in Latvia may be provided only by persons entered in the register of customs-representation service providers.VID VID will maintain the register and publish registration information on its website. Its notice asks prospective providers to prepare the necessary documents so that they can continue providing services after that date.
The registration conditions address customs and tax compliance, tax debt and professional capability. The ordinary route requires compliance with the relevant Union Customs Code standard on serious or repeated customs and tax infringements and serious criminal offences connected with economic activity. Tax debt must not exceed €150, except for the specified extensions, deferrals, instalment arrangements, settlements or voluntary-payment decisions where the person meets the agreed obligations.VID
Professional capability can be demonstrated through the qualification recognised under the Customs Law, an employment contract with a person holding that qualification, or at least three years of practical customs experience.VID The rules also provide that the registration conditions are deemed met for specified authorisation holders, including AEOs, authorised consignors, authorised consignees and comprehensive-guarantee holders
VID, and for providers entitled to offer the service under the law of their EU Member State of registration.
Likumi
Applications go to VID through the Electronic Declaration System, EDS. They identify the applicant, tax-registration code, EORI number and contact details, and provide the required eligibility information. Legal persons also identify appropriately qualified customs specialists among their employees and give the details of their qualification documents. Supporting qualification documents and evidence of relevant rights to provide services in another Member State must accompany the application where required.
Once registered, a provider must notify VID through EDS within five working days of changes to the circumstances on which registration was based. VID can remove a provider following its request or notification of non-compliance, or where VID's information shows that the conditions are no longer met.Likumi
The legal basis is Customs Law Section 25.2 and Cabinet Regulation No. 499, as amended by Cabinet Regulation No. 414, with the register provisions applying from 1 July 2027.VID
Prepare the customs-representative registration documents before 1 July 2027.