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In Latvia, the conditions are as follows: if a person’s income from the sale of various wildlife products, together with income from agricultural production and the provision of rural tourism services, does not exceed 3,000 euros during the year, he may not register economic activities at the State Revenue Service (SRS). At the same time, a person is not obliged to pay income tax on the income received, and also to use a cash register for trading. These conditions apply to individuals who receive income from the collection and sale of mushrooms, berries or wild medicinal plants and flowers. This also applies to income from agricultural production and the provision of rural tourism services. However, these persons must keep records of the income received.

If the total income from this activity exceeds 3,000 euros per year, the person must register in the SRS as a business entity within five working days, inform the SRS about how accounting will be maintained, and then submit an annual income declaration. Namely, if the income from these activities exceeds 3,000 euros per year, income tax must be paid on them as income from economic activities. This means that from income from picking berries, mushrooms or other similar activities in 2021, if it exceeds 3,000 euros per year, it is necessary to submit an annual income declaration electronically from March 1 to June 1, 2022 inclusive.