To open a coffee shop in Latvia correctly, structure as an SIA (standard or reduced-capital) via the Enterprise Register (UR), file UBO data, and open a Latvian IBAN for POS settlements. Before trading, register the cafe as a food business with the Food and Veterinary Service (PVD) at least 10 working days in advance, implement a lean HACCP/self-control plan, ensure staff hygiene certificates, and fit washable surfaces, handwash sinks, ventilation, and a floor drain. Install an approved fiscal cash register/POS, register it with the State Revenue Service (VID), do daily Z-reports, and display prices in euros incl. VAT. VAT is 21%; compulsory registration kicks in around €40,000 annual taxable turnover; many cafes opt in earlier to reclaim input VAT on fit-out and equipment. Budget employer/employee social contributions near 34% combined and set written schedules; PIT is progressive. Secure municipal permits for signage, outdoor terrace, and (if serving alcohol) an on-premise license; obtain a music license from AKKA/LAA. Meet fire safety (VUGD): plan, extinguishers, staff briefing. For utilities, spec 3‑phase power (espresso 6–8 kW), water filtration, and drainage; place grinders away from drafts. Use Latvian for menus and allergen disclosure (EU 1169/2011). Contract waste removal and packaging EPR if selling takeaway.
