Latvia has no licence for a gym. You register as self-employed with the State Revenue Service (VID), or found an SIA or IK through the Enterprise Register, and charge the standard 21% PVN on gym use once you pass €50,000 of turnover. One Latvian detail often surprises founders: the VID wants both the gym premises and your booking website registered as structural units. Customers pay by card, Apple Pay or Google Pay. Sparekey costs €990 for setup and €26 a month for Operations.
Business form and VID registration
| Form | What to know |
|---|---|
| Self-employed | Registered with the VID, taxed on profit |
| IK (sole trader) | Personally liable, registered in the commercial register |
| SIA (limited company) | €2,800 capital, or less for small founder groups |
Register the gym premises with the VID as a structural unit (struktūrvienība) before it opens. Register the booking website as an electronic structural unit too. The website must show your name, address, registration number, PVN number and contacts. Sparekey’s booking pages carry these details. Check the permitted use of the premises and fire safety with the municipality before you sign a lease.
PVN
The reduced rates do not cover sport, and only residential letting is exempt, so a commercial gym charges 21%. Below €50,000 of domestic turnover a year, you can stay outside the PVN register.
Payments, cash register and invoices
In Latvia we set up Stripe with cards, Apple Pay and Google Pay, with payouts in euros. The Stripe account is in your name, and setup is included.
Cash and card payments on site must go through a registered cash register. Transfers between bank accounts do not. The rules don’t address online payments through a gateway, so ask the VID or your accountant how your booking flow is treated. A terminal at the door clearly falls under them.
Sparekey issues an invoice for every paid booking, in Latvian or English, and exports a CSV file for your accountant. From 1 January 2028, invoices to other Latvian businesses must be structured e-invoices. Private customers are not covered.
Cameras
The Data State Inspectorate (DVI) has published a worked example for a fitness club. Set the purpose, rely on legitimate interest with a balancing test, limit access to recordings, and put a sign at the entrance with your name, contacts and purpose. No cameras in changing rooms, showers or toilets, and usually no audio. See cameras in an unstaffed gym.
Door access and safety
We recommend a 2N keypad with a maglock, installed by a professional door installer. Nuki is the cheaper alternative on the existing lock, but it cannot be secured as well against customers tampering with it. Sparekey costs the same for both. Customers get a time-limited PIN by SMS under your gym’s name, and the stored backup code covers internet outages. See 2N keypad and maglock.
Post equipment instructions, 112 and your contacts, keep a first-aid kit, and have customers accept the house rules when booking. General liability insurance is not mandatory for gyms, but it covers a customer who slips and is injured. See insurance and liability.
What Sparekey costs in Latvia
| Item | Price |
|---|---|
| Setup (one-off) | €990 |
| Operations (hosting, maintenance and SMS sender name) | €26 / month |
| Door-code SMS | €0.07 per message |
No VAT is added, because Sparekey is not VAT-registered. You pay in euros by bank transfer. See pricing.
FAQ
Do I need to register my booking website with the VID?
Yes. The VID treats a website where customers order or pay as an electronic structural unit, registered before it starts operating.
What PVN rate applies to a private gym in Latvia?
The standard 21%. No reduced rate covers sport.