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Pamatkapitāla palielināšana ir juridisks un finanšu process, kura laikā uzņēmuma dalībnieki pieņem lēmumu palielināt sabiedrības parakstīto pamatkapitālu virs sākotnēja, iemaksājot papildu naudas līdzekļus vai ieguldot mantu.
Manual to comply with changes Commercial Law, which enters into force on 01.01.2026.
Pirms sākat pamatkapitāla palielināšanas procesu, pārliecinieties, ka jums ir viss nepieciešamais ātrai reģistrācijai.
Pamatkapitāla palielināšanas process sastāv no vairākiem soļiem, ieskaitot ierakstu Uzņēmumu reģistra komercreģistrā.
Zemāk atradīsiet Pamatkapitāla palielināšanas procesa secību.
Dalībnieks vai Dalībnieku sapulce pieņem lēmumu par pamatkapitāla palielināšanu. Tiek izstrādāti un apstiprināti pamatkapitāla palielināšanas noteikumi.
Esošie vai jaunie dalībnieki parakstās uz jaunajām pamatkapitāla daļām.
The main founding documents are
Most of these model documents can be found and customised on the Register of Companies' website.
Tiek veikta jauno daļu apmaksa ar naudu vai mantisko ieguldījumu.
The share capital is payable in full by the time of application.
Jaunās daļas var apmaksāt ar naudas iemaksu uzņēmuma bankas kontā vai ar mantisko ieguldījumu, kura vērtību ir apstiprinājis sertificēts vērtētājs vai pati valde (likumā noteiktos gadījumos).
Naudas ieguldījuma iemaksu jāveic bankas kontā vai uzņēmuma kasē.
For more information on the possibilities to contribute share capital - Share capital in an LLC: Tips and Options.
Documents must be signed with a secure electronic signature (eID card or eParaksts mobile), which is the fastest and cheapest way to start a business.
If a participant does not have an e-signature, signatures will have to be notarised, which will incur additional costs and time. The signatures of all founders on the application and the register of members must be simultaneous.
The application and accompanying documents must be submitted electronically via The self-service portal of the Register of Companies.
Upload your documents to the Register of Companies portal and pay the state fee 40.00 EUR.
Pamatkapitāla palielināšana mazkapitāla SIA ir juridisks un finanšu process, kura laikā uzņēmuma dalībnieki pieņem lēmumu palielināt sabiedrības parakstīto pamatkapitālu virs sākotnējās (1–2799 EUR) robežas, iemaksājot papildu naudas līdzekļus vai ieguldot mantu.
Mazkapitāla SIA statuss Latvijā ir populārs uzņēmējdarbības uzsākšanas veids, taču, uzņēmumam augot, pamatkapitāla palielināšana kļūst par neizbēgamu soli, lai nodrošinātu ilgtspēju, saņemtu kredītus vai piedalītos iepirkumos. 2026. gadā process ir kļuvis vēl vairāk digitalizēts, integrējot e-paraksta un automatizētas Uzņēmumu reģistra (UR) pārbaudes sistēmas.
Galvenie iemesli pamatkapitāla palielināšanai ir uzņēmuma kredītspējas uzlabošana, prestiža celšana sadarbības partneru acīs un likumā noteiktais pienākums sasniegt pilno pamatkapitālu (2800 EUR), pirms tiek izmaksātas dividendes pilnā apmērā vai mainīts dalībnieku sastāvs.
Bankas un nebanku aizdevēji izmanto uzlabotus algoritmus kredītriska novērtēšanai. Mazkapitāla SIA ar 1 eiro pamatkapitālu bieži tiek klasificētas kā augsta riska subjekti. Palielinot pamatkapitālu līdz vismaz 2800 EUR, uzņēmums demonstrē stabilitāti un dalībnieku gatavību uzņemties atbildību ar saviem aktīviem.
Daudzi valsts un pašvaldību pasūtījumi, kā arī lieli privātie tenderi izvirza prasību pēc noteikta pamatkapitāla apjoma. Ekonomiskajā vidē, kurā dominē drošība un uzticamība, “pilna kapitāla” SIA statuss ir kā ieejas biļete nopietnos projektos.
Mazkapitāla SIA (tāda, kuras pamatkapitāls ir mazāks par 2800 EUR) ir jānodrošina obligātās rezerves uzkrāšana. 2026. gadā joprojām ir spēkā nosacījums: katru gadu vismaz 25% no peļņas jānovirza obligātajā rezervē, līdz tiek sasniegts pilnais pamatkapitāls vai rezerves un pamatkapitāla summa veido 2800 EUR.
Extraordinary dividends. According to For the Commercial Code for a limited liability company, dividends are determined and paid in accordance with a resolution of the members' meeting. The members of the company may decide on the payment of dividends every 3 months after the payment of the previous dividend. It should be noted that the LLC must not have tax debts and the Company may pay out in extraordinary dividends not more than 85 per cent of the profits made in the period for which the extraordinary dividend is determined.
The payment of extraordinary dividends could be a major relief for service providers or micro-businesses, where under certain conditions no salary can be paid.
The corporation tax (CIT) on dividend payments is 20%.
Extraordinary dividends are prohibited in a small-capital LLC.
Uzņēmumi var palielināt pamatkapitālu divos veidos: ar naudas ieguldījumu, iemaksājot līdzekļus uzņēmuma bankas kontā, vai ar mantisko ieguldījumu, ieguldot uzņēmumā vērtīgus aktīvus (tehniku, nekustamo īpašumu, intelektuālo īpašumu).
Šis ir vienkāršākais un biežāk izmantotais veids. Dalībnieki iemaksā skaidru naudu vai veic pārskaitījumu uz SIA kontu.
Priekšrocība: Nav nepieciešams mantiskā ieguldījuma vērtējums.
Process: Iemaksa -> UR pieteikums.
Ja pamatkapitāls tiek palielināts ar mantu, tās vērtībai ir jābūt apstiprinātai.
Mantiskā ieguldījuma novērtēšanas atzinumu var sniegt dibinātāji.
Ja, palielinot pamatkapitālu, mantisko ieguldījumu kopējā vērtība nepārsniedz 25 000 EUR un mantiskie ieguldījumi kopā ir mazāk par pusi no sabiedrības pamatkapitāla, mantisko ieguldījumu novērtēt un atzinumu sniegt var dibinātāji.
In other cases, the Material Contribution shall be valued and an opinion given by a person included in on the list of valuers of property investments.
Although a small-capital LLC (with share capital between €1 and €2,799) can operate for a long time, the law lays down certain conditions that gradually move the company towards full capital.
Pienākums palielināt mazkapitāla SIA pamatkapitālu līdz standarta apmēram (vismaz 2800 EUR) iestājas brīdī, kad uzņēmums vairs neatbilst Komerclikumā noteiktajām mazkapitāla pazīmēm vai ja dalībnieki vēlas izmaksāt dividendes, neievērojot obligātās rezerves uzkrāšanas nosacījumus.
Mazkapitāla SIA (sabiedrība ar ierobežotu atbildību ar samazinātu pamatkapitālu) ir elastīgs formāts uzņēmējdarbības uzsākšanai, taču Komerclikums nosaka specifiskas situācijas, kad pamatkapitāla palielināšana kļūst par obligātu juridisku prasību.
Neatbilstība mazkapitāla SIA kritērijiem: Uzņēmumam ir pienākums palielināt pamatkapitālu līdz 2800 EUR, ja iestājas kaut viens no šiem apstākļiem:
Dalībnieku sastāva maiņa: Par dalībnieku kļūst juridiska persona.
Dalībnieku skaita pieaugums: Sabiedrības dalībnieku skaits pārsniedz piecas fiziskas personas.
Valdes sastāva izmaiņas: Par valdes locekli kļūst persona, kas nav sabiedrības dalībnieks.
Dalība citā mazkapitāla uzņēmumā: Kāds no dalībniekiem kļūst par vienīgo īpašnieku citā mazkapitāla SIA.
Peļņas sadale un dividenžu izmaksa:
Mazkapitāla SIA katru gadu ir jāveido obligātā rezerve, novirzot tai vismaz 25% no tīrās peļņas. Ja uzņēmums vēlas izmaksāt dividendes, bet uzkrātā obligātā rezerve un iemaksātais pamatkapitāls kopā nesasniedz 2800 EUR, uzņēmumam vispirms ir jānodrošina kapitāla pieaugums. Praktiskākais risinājums šādā situācijā ir pamatkapitāla palielināšana, kapitalizējot uzkrāto rezervi.
Limited companies with a share capital of less than €2,800 have a legal obligation to accumulate a share of profits each year to strengthen the company's financial stability.
These rules are designed as a safety net: because the company's initial capital is small, the State requires it to gradually "grow" its safety cushion.
Each year, the company must "set aside" at least 25% of its net profit, including it in the mandatory reserve.
If your Ltd has made money during the year, you can't spend it all at once or pay it to yourself. A quarter of the profits should be kept in a company account as a non-touchable provision until the company is financially stronger.
The statutory reserve may be used for two purposes only: to increase share capital or to cover unexpected losses.
This money is not for everyday spending or bonuses. It should only be touched if:
You want to increase your company's share capital (e.g. to reach the full €2,800).
The company has incurred losses that cannot be covered from other sources.
The use of this money is always decided by the owners (members) of the company in a meeting.
When preparing the annual report, the Board must specify exactly how much of the profit will go into the minimum reserve.
The Board cannot simply distribute profits in silence. The documents must clearly show: "This amount is being allocated to savings because it is required by law." This helps owners and creditors understand the true financial position of the company.
Owners may only receive as dividends the portion of profits left over after 25%'s contribution to the minimum reserve.
A simple example: if a company earns €1,000, at least €250 must be kept in reserve. Owners can pocket a maximum of €750 as dividends. The law prohibits the payment of all profits if the company's capital has not yet been consolidated.
Zemāk atradīsiet nepieciešamus Pamatkapitāla palielināšanas dokumentus.
Sample documents can be found at On the website of the Register of Companies.
Completing and submitting documents accurately requires specific knowledge and expertise.
Dalībnieku sapulces protokols vai lēmums, kurā lemts par pamatkapitāla palielināšanu, kurā ietver pamatkapitāla palielināšanas noteikumus, un izdara grozījumus statūtos.
Statūtos nosaka sabiedrības darbības svarīgākos principus.
Statūtus paraksta valde un personas, kas parakstīja dalībnieku sapulces protokolu vai lēmumu, kurā lemts par statūtu grozījumiem.
The statutes should only contain rules and should not include, for example, the registered office, the specific persons who are members and officers, or the distribution of members' shares.
The register of members is a document showing the full composition of the members and the distribution of shares. It shall be signed by the Chairman of the Board or by a member of the Board on the basis of a mandate signed by all the members of the Board.
Pamatkapitāla palielināšanas noteikumus paraksta valde.
Pieteikuma veidlapu paraksta Valde vai valdes loceklis.
In the cases provided for by law, the application for registration of changes may be sent to the State Revenue Service for examination. Read more On the assessment of applications received by the State Revenue Service in the Register of Enterprises.
Documents must be completed in Latvian.
Deadline for submitting documents to the Register of Companies: not set.
Pamatkapitāla palielināšanas reģistrācijas izmaksas Latvijā galvenokārt veido valsts nodeva. e-paraksta lietošana parasti ir bezmaksas.
Submission of documents and payment of the stamp duty On the Companies Register platform.
Pamatkapitāla palielināšanas dokumentu sagatavošana reģistrācijai Uzņēmumu Reģistrā parasti izmaksā no 25 līdz 120 EUR, atkarībā no pakalpojuma sniedzēja cenas un nepieciešamo sagatavoto dokumentu daudzuma.
What's included in URonline Pamatkapitāla palielināšanas pakalpojumā?
Paper filing with the Register of Companies is a thing of the past. Documents are no longer accepted in person.
However, if you want to file on paper, you have to pay for an expensive notary and send the documents by post.
Pamatkapitāla palielināšanas reģistrācija Uzņēmumu reģistrā ir oficiāls process juridiskās personas statusa iegūšanai, kas notiek elektroniski portālā registrs.ur.gov.lv, iesniedzot vismaz parakstītus dokumentus un apmaksājot valsts nodevu.
Pamatkapitāla palielināšanas Pieteikumu un tam pievienotos dokumentus var iesniegt īpašnieki, valde vai pilnvarota persona.
In the e-service.
Documents must be submitted Register of companies on the services portal.
Documents must be signed with an eSignature on a smart card (eID or eSignature card) or on the eParaksts mobile portal www.eparaksts.lv
Get your answer via an e-service or e-address.
Send electronically signed documents e-adresē or by email to the Register of Companies.
an email address is a more secure channel of communication between an individual and the state than email.
By post.
Signed documents can be sent to the Register of Companies by post.
The payment order for the stamp duty must be enclosed in the consignment. Please note that only notarised documents can be sent this way, which significantly increases the cost of registering the company.
Authentication of signature and capacity to act on applications and requests to public registers (e.g. Land Registry, Commercial Register) - €23.
In addition, there are fees for data checks, VAT, stamp duty, translation and actual costs.
The application usually takes three working days to process, but an accelerated process (one working day) is also available for an additional fee.
Nē, likums neparedz konkrētu termiņu, kurā pamatkapitāls obligāti jāsasniedz 2800 EUR robeža, taču tas ir priekšnoteikums pilnvērtīgai dividenžu izmaksai un statusa maiņai. Kamēr pamatkapitāls ir mazāks par 2800 EUR, uzņēmumam ir pienākums katru gadu veidot obligāto rezervi no peļņas.
Galvenās priekšrocības ir uzlabota uzņēmuma kredītspēja bankās, lielāka uzticamība no biznesa partneru puses un tiesības brīvāk rīkoties ar uzņēmuma peļņu. Palielināts pamatkapitāls kalpo kā finansiālās stabilitātes garants, kas ir īpaši svarīgi, piesakoties valsts iepirkumos vai meklējot investīcijas.
After submitting all the necessary documents to the Register of Enterprises, the notary public examines them within one to three working days on average. The process may take longer if errors or omissions are found in the documents.
The most common problems that can cause the Register of Companies to delay or refuse registration are:
Incorrect application form (KR4).
One of the required documents is missing, such as the consent of a board member.
Documents are not signed with a secure electronic signature (eSignature) or not notarised (if sent by post).
No payment of the stamp duty or proof of payment.
The legal address does not have an accurate cadastral designation or there is doubt about the legal basis for its use.
Although not required by law, the use of a lawyer or other specialist is recommended. Specific knowledge is needed to prepare and submit documents accurately. Errors in the documents may cause delays in the registration process or even refusal by the Register of Enterprises.
Jā, pamatkapitālu var palielināt ar mantisko ieguldījumu (piemēram, iekārtām vai nekustamo īpašumu), ja tas ir paredzēts pamatkapitāla palielināšanas noteikumos.
he main difference is the size of the share capital. The share capital of a full-capital limited liability company must be at least €2,800, while that of a small-capital limited liability company can be, for example, €1. A general partnership has several advantages, such as greater credibility in the business environment, the possibility to pay extraordinary dividends and the possibility for one person to own several such companies.
It depends on the situation. If a company has only one shareholder, who is also the sole member of the board, and a monthly turnover of less than five minimum salaries (€3,700 in 2025), he may not receive a salary and may pay out the profits in dividends. In this case, the tax burden is lower (only 20% UIT) compared to payroll taxes. However, it should be borne in mind that no social contributions are payable in the absence of a salary.
UR jāiesniedz pieteikums (18. veidlapa), dalībnieku sapulces protokols, pamatkapitāla palielināšanas noteikumi, jaunā statūtu redakcija un aktuālais dalībnieku reģistra nodalījums. Visiem dokumentiem 2026. gadā jābūt parakstītiem ar drošu elektronisko parakstu un iesniegtiem elektroniski.
If the share capital is paid up in cash and the amount does not exceed EUR 50 000, a separate certificate from the bank or payment institution need not be submitted to the Register of Companies. The founders must certify in the application form KR4 that a temporary account has been opened in the name of the company to be incorporated and that the share capital has been paid into it.
Pamatkapitāla apmaksa jāveic termiņā, kas noteikts pamatkapitāla palielināšanas noteikumos, bet ne vēlāk kā sešu mēnešu laikā no dienas, kad pieņemts lēmums par palielināšanu. Dokumenti par pamatkapitāla palielināšanu UR jāiesniedz tikai pēc tam, kad visas jaunās daļas ir pilnībā apmaksātas.
Nē, notāra klātbūtne nav nepieciešama, ja dokumenti tiek parakstīti ar drošu elektronisko parakstu (eParaksts vai eParaksts mobile).
Kad pamatkapitāls tiek palielināts līdz 2800 EUR, uzkrāto obligāto rezervi var izmantot pamatkapitāla palielināšanai vai segt ar to zaudējumus. Pēc pilnā pamatkapitāla sasniegšanas pienākums katru gadu atskaitīt 25% no peļņas rezervē vairs nav spēkā.
The company can continue to operate as a small-capital LLC indefinitely, provided the conditions are met (natural persons on the board, etc.) and a reserve is built up each year from the profits.
Mistakes often occur when the type of company is incorrectly reflected in various documents or when the cadastral designation of the registered office is incorrect.
The Register of Companies may refuse registration if the documents submitted do not comply with the requirements of the regulatory enactments or if the information contained therein is unclear. Often not all the required sections are filled in or there are inconsistencies between different documents (e.g. the memorandum and articles of association).
The name of the company must be unique - it must not be the same as a name already registered or applied for registration. The name must also not be misleading or contrary to good morals. Often founders do not check the availability of a name or try to register a name that is very similar to an existing one.
Registration requires a registered office. Problems arise if the address does not correspond to the National Address Register or if the property owner's consent has not been obtained. If the property has several owners, the consent of all is required. Sometimes an address is given where it is not actually possible to receive correspondence, which can cause problems with public authorities in the future.
For the establishment of a full-fledged LLC (with share capital above EUR 2,800), you need to open a temporary bank account and make a share capital contribution before submitting the documents to the Register of Companies. Errors occur when the contribution is not made in full or by someone other than the founder.
The law requires disclosure of information about the beneficial owners of the company - natural persons who directly or indirectly control the company. Failure to provide this information or providing false information is grounds for refusal of registration.
The articles of association must contain certain details, such as the company's name, the amount of share capital and the number of board members. No details of the founders or registered office may be given, as this information may change and is recorded in other documents.
Make sure the documents are in the correct format.
Documents must be signed with a secure electronic signature and time stamp.
Before submitting the documents, you must make sure that the amount of the stamp duty is correct and that you have paid it. Any incorrect or overpaid amount can be recovered by applying to the Companies Registry.
If the UR finds an error, the notary public postpones the decision for up to 30 days, pointing out the deficiencies. It is important to react promptly to such decisions and make the necessary corrections so that the registration process is not delayed and stamp duty is not lost.
A person who has been disqualified from exercising commercial activity by a court judgment or who is included in the SRS list of persons at risk cannot be appointed as a member of the Management Board. Similarly, a member of the Supervisory Board of the same company may not be a member of the Management Board.
If there are several members on the board, it is necessary to determine precisely their rights of representation - whether each can act alone or only together. A situation should not arise where one member has only a formal right of representation.
Website of the Register of Companies (UR): [https://www.ur.gov.lv/]
State Revenue Service (SRS) website: [https://www.vid.gov.lv/]
Commercial Law: [https://likumi.lv/]
URonline sells LLCs with VAT: ready for business acquisition Get Offer URonline offers to buy Latvian registered companies (LLCs) with already granted
What is an Extraordinary Dividend? (2026) An extraordinary dividend is a portion of the net profit for the current reporting period that is distributed to owners,