{
  "country": "LV",
  "data_version": "2026-10-30",
  "checked": "2026-10-30",
  "eu_wide": {
    "vies": "https://ec.europa.eu/taxation_customs/vies/",
    "eori_validation": "https://ec.europa.eu/taxation_customs/dds2/eos/eori_validation.jsp",
    "boris_ubo_interconnection": "https://e-justice.europa.eu/topics/registers-business-insolvency-land/beneficial-ownership-registers-interconnection-system-boris_en",
    "note": "Authorities and URLs are informational. url_status is the HTTP status seen by Mandate on the check date (403/000 can mean bot protection or geo-blocking, not a dead page)."
  },
  "boundary": "Information only, no legal advice. Mandate Office never files documents or registrations on anyone's behalf; the founder or their own agent files and signs in their own name, a notary acts where the law requires one. Check every fact at its source_url before relying on it.",
  "vat": {
    "authority": "State Revenue Service (VID)",
    "url": "https://www.vid.gov.lv",
    "what": "Register for VAT when required (thresholds and voluntary registration per national law); intra-EU traders need a VAT number valid in VIES.",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [],
      "phone": [
        "+371 67120000"
      ],
      "source_url": "https://www.vid.gov.lv",
      "note": "Contacts as published (mailto/tel links) on the authority page."
    }
  },
  "eori": {
    "authority": "State Revenue Service (VID) customs",
    "url": "https://www.vid.gov.lv",
    "what": "EORI number from the customs authority before importing or exporting goods outside the EU.",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [],
      "phone": [
        "+371 67120000"
      ],
      "source_url": "https://www.vid.gov.lv",
      "note": "Contacts as published (mailto/tel links) on the authority page."
    }
  },
  "ubo_register": {
    "authority": "Register of Enterprises (UR)",
    "url": "https://www.ur.gov.lv",
    "what": "Declare the beneficial owners (AMLD) to the national register, usually at or right after formation, and keep it up to date.",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [],
      "phone": [
        "+371 67031703"
      ],
      "source_url": "https://www.ur.gov.lv",
      "note": "Contacts as published (mailto/tel links) on the authority page."
    }
  },
  "tax_and_social": {
    "authority": "VID (social contributions, employee registration)",
    "url": "https://www.vid.gov.lv",
    "what": "Register as employer for payroll tax and social security before the first employee starts.",
    "url_status": 200,
    "url_checked": "2026-10-30",
    "contact": {
      "email": [],
      "phone": [
        "+371 67120000"
      ],
      "source_url": "https://www.vid.gov.lv",
      "note": "Contacts as published (mailto/tel links) on the authority page."
    }
  },
  "retrieved_at": "2026-10-31T01:26:31.513Z"
}