Short answer
Legalcode describes 53 public-data pages from Latvia's State Revenue Service, the Valsts ieņēmumu dienests (VID), and 29 from the Procurement Monitoring Bureau, the Iepirkumu uzraudzības birojs (IUB).
The VID collection covers taxpayer identity and status, ratings, debt and compliance, tax-payment statistics, customs and excise, public officials, gambling, licences and several cross-border identifier checks. The IUB collection covers procurement notices and contracts, complaints, publication and annual-report statistics under four procurement regimes, supplier exclusion and nationality, environmental procurement, administrative offences, deposits, CPV codes, and daily JSON-file indexes.
The crucial limit is that these 82 Legalcode records are catalogue, lookup-page and file-index descriptions. They are not 82 datasets whose underlying taxpayer, contract, notice or complaint rows have all been ingested. Production Fetch states this explicitly for several sources. An MCP search miss therefore does not establish that a taxpayer has no debt or that a supplier, contract or complaint is absent from the official system.
What the VID collection contains
Production MCP Search enumerated all 53 LV_VID records. Thirty describe CKAN packages on Latvia's open-data portal; 23 describe official VID public-database or lookup pages. Search currently classifies every one as Latvian-language REFERENCE_MATERIAL with ACTIVE document status.
The pages fall into six practical families.
Taxpayer identity, registration and status
This family includes taxpayer and structural-unit registers, business operators and VID-registered legal or other persons, VAT payers and VAT groups, micro-enterprise taxpayers, public-benefit organizations and their status, and a consolidated search across available taxpayer information. There are also checks for EU excise taxpayers, taxpayer identification numbers in other EU states and SME VAT-exemption numbers.
Some concepts appear in more than one source surface. Taxpayer rating, VAT, micro-enterprise status, public-benefit organizations and suspended business activity each have downloadable-catalogue and/or interactive-database representations. They should not be counted as independent facts merely because Legalcode has separate page records.
Debt, ratings and compliance risk
The collection describes the tax-debtor lookup, taxpayer ratings, risk persons, politically exposed persons, suspended economic activity, VID decisions, state officials and recorded official violations. It also includes a list connected to a payment-reimbursement process.
The fetched says that published information concerns legal persons and self-employed natural persons whose aggregate VID-administered tax or fee debt exceeds EUR 150. It requires a specific taxpayer and date, excludes the most recent processing period and restricts use to statutory purposes. Legalcode captures that description, not the lookup results.
The fetched describes a CSV with registration code, name, rating, explanation and information-update date. The MCP record reports 141,892 represented rows at the source snapshot and says the dataset is updated at least four times a year. It also says full CSV rows are not persisted by this source-surface pipeline.
Taxes paid and territorial statistics
The VID pages describe quarterly totals of VID-administered taxes paid by taxpayers, three-year totals for traders, personal-income-tax distributions by an employee's residence and an employer's registered location, corporate-income-tax distribution by taxpayer registration location, and employers whose average monthly pay is at or below the statutory minimum wage.
These are dataset descriptions and represented counts. They do not turn a business name or registration number into a directly searchable Legalcode tax-payment record.
Customs and excise
The collection includes assessed customs-administered payments, declared goods, customs declarations, simplified and reduced-data postal import declarations, TIR carnets, and cash declared at the border. It also describes excise licences and certificates, excise stamps and EU excise-taxpayer checks.
The fetched explains:
Datu kopa satur informāciju par muitas deklarācijās aprēķinātiem muitas administrējamiem maksājumiem sadalījumā pa preču nodaļām un nosūtītājvalstīm.
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In English, the dataset contains customs-declaration payment information broken down by goods chapter and country of dispatch. Its represented fields include year, month, country, goods group, customs VAT, customs duty and customs-administered excise.
Gaming, licences and transactional controls
Other VID pages cover licensed outsourced accountants, electronic devices for registering tax and other payments, transaction receipts, blocked gambling domains, planned gambling-machine locations, gambling revenue, and quarterly or annual statistics for gambling and lotteries.
Together, these pages describe a broad public-data landscape. They do not constitute a unified, current risk profile of any named person or company.
What the IUB procurement collection contains
Production Search enumerated all 29 LV_PUBLIC_PROCUREMENT records. Twenty-seven are CKAN package descriptions. Two are indexes of daily JSON files hosted at open.iub.gov.lv. Twenty-eight records are currently REFERENCE_MATERIAL; the notice-file index is classified as a STATEMENT.
Notices, contracts and complaints
The core pages describe public-procurement notices, concluded contracts, amendments and performance, and complaints about procurement procedures. The fetched says:
Datu avots ir Iepirkumu uzraudzības biroja tīmekļvietnē publicētā informācija par publisko iepirkumu ietvaros noslēgtajiem līgumiem, to grozījumiem un izpildi.
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That is, the source is IUB-published information about concluded public-procurement contracts, their amendments and their performance. It draws from result, award, amendment, concession and performance notices under the Public Procurement Law, Utilities Procurement Law, Defence and Security Procurement Law, and Public–Private Partnership Law.
The two file-index records describe 1,015 daily procurement-notice JSON files across 34 months in 2023–2026 and 333 complaint JSON files across 19 months in 2025–2026. Their bodies are not expanded into row-level Legalcode records.
Reports and publication indicators
The catalogue describes annual reports and quarterly or annual publication indicators under the four procurement regimes. It also covers reports to the European Commission, procurement-procedure violation applications by quarter, administrative-offence statistics, completed deposit-payment statistics and purchaser-financed projects.
Several datasets concern market access and supplier risk: supplier-exclusion-condition indicators, supplier nationality, winners associated with low- or no-tax jurisdictions, and publication statistics by supplier nationality. The fetched contains annual PIL, SPSIL and ADJIL resources with resource-level counts, but the source marks the package closed and no longer updated.
Classification and policy statistics
The remaining pages include the CPV nomenclature, environmental-protection requirements in procurement, food-supply contracts using environmental criteria, and other green or sector-specific publication statistics. These are useful for research design and locating official files, but source metadata must not be mistaken for a live determination about a supplier or award.
How to interpret dates, counts and ACTIVE
In these collections, ACTIVE describes the indexed page. It is not a taxpayer's VAT, debt, rating or business status, nor a procurement procedure's current state. A page's publication date may be the CKAN package update date rather than the date of an underlying payment, contract or complaint. A reported row count is a snapshot represented in catalogue metadata; it is not a claim that Legalcode stores those rows.
For due diligence, use the Legalcode record to identify the official dataset or lookup and its fields, then retrieve the underlying official resource under its stated access conditions. Preserve the source's as-of date, exact entity identifier, statutory purpose limits and any lag or closed-dataset warning.
MCP source-quality findings
The audit reproduced : VID exposes descriptions without taxpayer rows, and full Fetch of the tax-debtor page still ends mid-word while reporting truncated:false.
It also produced . The two IUB file-index records repeat the same metadata-file link once per represented month, and complaint metadata contains list entries without machine-field names. That harms field mapping and adds duplicate text to retrieval.
Finally, the source-scoped Discovery profiles for both collections report identical language totals far larger than either corpus. Latvia evidence was added to existing , which tracks the same cross-source scoping defect.
Conclusion
The indexed VID and IUB pages provide a strong map of Latvia's public tax and procurement data: 53 tax/compliance source surfaces and 29 procurement source surfaces. They show what official datasets and searches exist, what fields or files they expose, and where important risk indicators may be found. They do not provide complete row-level taxpayer or procurement coverage. Any entity-level conclusion must be made from the underlying official lookup or file, with its identifier, date, access conditions and update status preserved.
Sources
This article provides general legal information, not advice for a specific matter. Laws, facts and procedural deadlines may change the result. Follow the linked primary sources and obtain local advice before acting.