Jēkabs Senkāns, Uģis Ludiņš
According to the Law on the Official Electronic Address, all legal entities that are registered in the registers, including limited liability companies (SIA) and joint stock companies (AS) had an obligation to establish their e-address until 1st January 2023. For those legal entities and companies which have not established the e-address themselves by this date, on 1st January 2023 the e-address has been automatically activated by the system.
What is an e-address?
An e-address is a digital mailbox – a convenient, secure and efficient way for communication with more than 3,400 national and local authorities, which has replaced the previous communication method via physical letters sent to legal addresses. These authorities include state institutions such as the State Revenue Service, State Labour Inspectorate, the Competition Council, etc., as well as municipal authorities, prosecution offices, judicial authorities, public notaries, etc.
It is not possible to use e-addresses to send letters to other citizens or companies, but only to the State and its institutions, or to set an e-mail address as the communication tool instead of an e-address.
How to access the mailbox of the activated e-address?
The legal entity’s mailbox of the e-address can be accessed through the portal Latvija.lv by members of the Management Board or procura holders registered in the Enterprise Register, who have qualified means of electronic personal identification:
- eID (electronic identification card or electronic personal identity certificate),
- eParaksts (eSignature), or
- eIDAS.eID (electronic identification conforming to the European Union EIDAS Regulation) available in other Member States of the European Union.
Once the mailbox of the e-address is accessed, it will be possible to see all messages received from state institutions and authorities which have been sent to the legal entity since 1st January 2023. It will be possible to specify a private e-mail address to which the e-address system will send a notification each time when a new letter has been received at the e-address.
Who has access to the e-address?
By default, the access to the e-address is granted to the registered representative of the legal entity - members of the Management Board and Procura holders.
In the e-address portal it is also possible for the registered representatives to issue authorisation for other persons (such as accountants, lawyers or any other key employees) to access the e-address and to determine the level of access rights (contact, view or send electronic documents).
Access rights for registered representatives cease once their removal from office has been registered with the Enterprise Register. Access rights for other authorized persons cease once the registered representatives revoke the access rights in the e-address system.
For consideration: The access rights must be immediately withdrawn if an employee with access to the e-address leaves, in order to prevent potentional risk from him/her having access to the legal entity’s confidential information at the e-address. Likewise, if the registered representative of a legal person is removed from office or resigns, the changes must be immediately registered with the Enterprise Register.
What are the risks of not using or accessing the e-address?
Anything sent to the e-address is deemed to be received on the second working day after sending it. From the moment of deemed receipt, various time limits begin, thus, if there is no access or no follow-up of incoming mail in the e-address, then you may miss certain time limits, which may prevent you from exercising your rights. Despite this, currently, there are no penalties or sanctions determined for ignoring the obligation to use the e-address.
The article provides an insight into what KPMG Baltics SIA, KPMG Law ZAB SIA considers to be key changes in legislation in January 2023.
The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.