Letônia: tokenização

1 registro oficial lido, 12 entradas de Latvijas Banka.

Comprar cripto em Letônia: o que saber

Permitido

Conteúdo em inglês.

Quem regula

Latvijas Banka — MiCA competent authority; authorises and supervises CASPs since 30 Dec 2024
Valsts ieņēmumu dienests (VID, State Revenue Service) — Tax authority; supervised crypto providers for AML before MiCA; receives DAC8 reports

Licenciamento de prestadores

The Crypto-Asset Services Law (in force 30 June 2024) makes Latvijas Banka the single authority for CASPs. Latvia chose a short 6-month MiCA transition. Providers active before 30 Dec 2024 could operate until 30 June 2025; those that applied to Latvijas Banka by that date could continue until a decision, but under MiCA no later than 1 July 2026. Both dates have passed. Latvijas Banka has kept licensing: the ESMA register lists 12 Latvian CASPs as of November 2026. Registro oficial de prestadores ↗

Impostos

Crypto gains are taxed at 25.5% since 2025, with no holding period. Swapping one coin for another is not taxed until you cash out or spend. Crypto losses can only offset crypto gains.

Ganhos: 25.5% capital gains tax (since 2025; 20% in 2024); extra 3% on total annual income above EUR 200,000

Autoridade fiscal: vid.gov.lv ↗

Impostos em detalhe, incl. ativos tokenizados (em inglês) →

Declarações

Capital gains are declared on form DK: by the 15th of the month after the quarter if quarterly capital gains exceed EUR 1,000, otherwise by 15 January of the next year. Losses from other quarters are netted on the annual form GD by 1 February. DAC8 is implemented by Cabinet Regulation No. 751 (in force 1 Jan 2026); providers report 2026 data to VID by 30 June 2027.

Stablecoins

MiCA EMT/ART rules apply. For income tax, EMTs and ARTs are crypto-assets under MiCA and follow the crypto rules.

Atenção

If the cost of a coin cannot be proven, VID treats it as zero and the whole sale price is taxed.
Losses on crypto cannot reduce gains on shares or other assets.
Choose FIFO or weighted average cost and keep it for at least 10 years.
Check providers in the Latvijas Banka register or the ESMA register; the Latvian transition ended on 30 June 2025.

Verificado em 2026-11-09 · Confiabilidade: alta · Fontes: [1][2][3][4][5][6][7][8][9]

Não confirmado: Tax treatment of staking, lending and airdrop rewards — not covered in the VID materials; the May 2026 update says such exchange-earned tokens are 'most likely' no longer crypto for income tax · Whether losses can be carried forward to later years — VID material only shows netting within the year · Tax treatment of tokenized securities and gold-backed tokens — no specific guidance · How many former VID-supervised providers applied or were refused

Compilado com o melhor do nosso conhecimento a partir das fontes indicadas. Informação, não aconselhamento fiscal ou jurídico. As regras mudam — confira as fontes oficiais antes de agir.

Encontrou um erro ou algo desatualizado? Escreva para [email protected] — verificamos e corrigimos.

Registros oficiais

O que as autoridades publicam — e o que lemos

Situação: Registro público, lido. Cada endereço abaixo foi carregado, não adivinhado. Uma entrada de registro mostra que uma autoridade licenciou, registrou ou aprovou algo; não diz nada sobre se você pode ou deve comprar.

Autoridade	Registro	Conclusão
Latvijas Banka (since 2023 also financial market supervisor)	Finanšu tirgus dalībnieku reģistrs, segment 202 Kriptoaktīvu tirgus	Registro público, lido

Finanšu tirgus dalībnieku reģistrs — segment 202 Kriptoaktīvu tirgus

Prestadores licenciados ou registrados · 12 entradas

Latvijas Banka · fonte · lido em 14/10/2026

Nº de registro	Nome
50203687631	SIA AlphaRoute
40203731957	Atrya Technologies SIA
40203714425	Bleap SIA
50203650041	BlockBen SIA
40203747303	Hodleris SIA
40203638969	Neverless SIA
40203611803	Nexdesk SIA
40203762919	Noah LV SIA
40203662782	Nodu Digital, SIA
40203730951	SIA "Paybis Europe"
44103143823	AS TWINO Investments
40203613537	"Trek Technologies" SIA

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