Menu
  • Locations
  • About Us
  • Services
  • Experts
  • News & Knowledge
  • Hot Topics
  • Culture & Career
  • Locations
  • Search
  • Press
  • Events & Webinars
  • CI Guide
  • Contact
  • Albania
  • Algeria
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Austria | ICON Wirtschaftstreuhand GmbH
  • Bangladesh
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Botswana
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Central African Republic
  • Chad
  • Chile
  • China
  • Colombia
  • Congo Brazzaville
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Democratic Republic of Congo
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Estonia
  • Eswatini
  • Ethiopia
  • Finland
  • France
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Guinea-Bissau
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Italy | WTS R&A
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Liberia
  • Libya
  • Lithuania
  • Luxembourg
  • Macao
  • Madagascar
  • Malawi
  • Malaysia
  • Mali
  • Malta
  • Mauritania
  • Mauritius
  • Mexico
  • Moldova
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nepal
  • Netherlands
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • North Macedonia
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Rwanda
  • São Tomé and Príncipe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Seychelles
  • Sierra Leone
  • Singapore
  • Slovakia
  • Slovenia
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • UK | FTI Consulting
  • UK | WTS Hansuke
  • Ukraine
  • United Arab Emirates
  • United Arab Emirates | WTS Dhruva Consultants
  • United Kingdom
  • Uruguay
  • USA
  • USA | Frankel Loughran Starr & Vallone LLP (FLSV)
  • USA | GTM Global Tax Management (GTM)
  • USA | VALENTIAM Group
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Wenger Vieli Ltd. | Switzerland
  • WTS Tax Service
  • Zambia
  • Zimbabwe
  • About Us
  • Our Supervisory Board
  • Quality, Process & Risk Management
  • Sustainability & Tax at WTS Global
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office
  • Sustainability & Tax
  • Tax Certainty & Controversy
  • Tax Technology
  • Transfer Pricing & Valuation
  • Real Estate
  • Digital Tax Law
  • European Tax Law
  • Latest News
  • Brochures
  • Newsletters
  • Surveys & Studies
  • Pillar Two
  • FIT for CBAM
  • Tax Sustainability Index
  • ViDA - VAT in the Digital Age
  • EU WHT Reclaims
  • AI playground
  • ProSports Tax Group
  • Culture and Leadership
  • Diversity
  • WTS Global Academy
  • Career
  • Pillar Two Team
  • Pillar Two - Implementation Status Wordwide
  • Press
  • Events & Webinars
  • CI Guide
  • Contact
WTS worldwide
  • Albania
  • Algeria
  • Angola
  • Argentina
  • Armenia
  • Australia
  • Austria
  • Bangladesh
  • Belgium
  • Benin
  • Bolivia
  • Bosnia & Herzegovina
  • Botswana
  • Brazil
  • Bulgaria
  • Burkina Faso
  • Burundi
  • Cambodia
  • Cameroon
  • Canada
  • Cape Verde
  • Central African Republic
  • Chad
  • Chile
  • China
  • Colombia
  • Congo Brazzaville
  • Costa Rica
  • Croatia
  • Cyprus
  • Czech Republic
  • Democratic Republic of Congo
  • Denmark
  • Dominican Republic
  • Ecuador
  • Egypt
  • El Salvador
  • Equatorial Guinea
  • Estonia
  • Eswatini
  • Ethiopia
  • Finland
  • France
  • Gabon
  • Gambia
  • Georgia
  • Germany
  • Ghana
  • Gibraltar
  • Greece
  • Guatemala
  • Guinea
  • Guinea-Bissau
  • Honduras
  • Hong Kong
  • Hungary
  • Iceland
  • India
  • Indonesia
  • Iran
  • Iraq
  • Ireland
  • Israel
  • Italy
  • Ivory Coast
  • Japan
  • Kazakhstan
  • Kenya
  • Korea
  • Kyrgyzstan
  • Laos
  • Latvia
  • Liberia
  • Libya
  • Lithuania
  • Luxembourg
  • Macao
  • Madagascar
  • Malawi
  • Malaysia
  • Mali
  • Malta
  • Mauritania
  • Mauritius
  • Mexico
  • Moldova
  • Montenegro
  • Morocco
  • Mozambique
  • Myanmar
  • Namibia
  • Nepal
  • Netherlands
  • New Zealand
  • Niger
  • Nigeria
  • North Macedonia
  • Norway
  • Pakistan
  • Panama
  • Paraguay
  • Peru
  • Philippines
  • Poland
  • Portugal
  • Puerto Rico
  • Romania
  • Rwanda
  • São Tomé and Príncipe
  • Saudi Arabia
  • Senegal
  • Serbia
  • Sierra Leone
  • Singapore
  • Slovakia
  • Slovenia
  • Somalia
  • South Africa
  • South Sudan
  • Spain
  • Sri Lanka
  • Sudan
  • Sweden
  • Switzerland
  • Taiwan
  • Tanzania
  • Thailand
  • Togo
  • Trinidad and Tobago
  • Tunisia
  • Turkey
  • Turkmenistan
  • Uganda
  • Ukraine
  • United Arab Emirates
  • United Kingdom
  • Uruguay
  • USA
  • Uzbekistan
  • Venezuela
  • Vietnam
  • Zambia
  • Zimbabwe
  • About Us Clothing
    • About Us
    • Our Supervisory Board
    • Quality, Process & Risk Management
    • Sustainability & Tax at WTS Global
    WTS Global -- Locally rooted -- Globally connected

    Here you will find more information on our organization’s structure, experts and global reach.

  • Services Clothing
    • Customs
    • Financial Services
    • Global Mobility
    • Indirect Tax
    • International Corporate Tax
    • Mergers & Acquisitions (M&A)
    • Private Clients & Family Office
    • Sustainability & Tax
    • Tax Certainty & Controversy
    • Tax Technology
    • Transfer Pricing & Valuation
    • Real Estate
    • Digital Tax Law
    • European Tax Law
    Our Global Services

    Learn more about our network partners and their services.

  • Experts
  • News & Knowledge Clothing
    • Latest News
    • Brochures
    • Newsletters
    • Surveys & Studies
    News & Knowledge

    Welcome to WTS Global Insights. Here you will find news and updates from our worldwide network.

  • Hot Topics Clothing
    • Pillar Two
      • Pillar Two Team
      • Pillar Two - Implementation Status Wordwide
    • FIT for CBAM
    • Tax Sustainability Index
    • ViDA - VAT in the Digital Age
    • EU WHT Reclaims
    • AI playground
    • ProSports Tax Group
    Hot Topics

    Overview of the current "Hot Topics" in the tax industry and how we can support with individual questions.

  • Culture & Career Clothing
    • Culture and Leadership
    • Diversity
    • WTS Global Academy
    • Career
    Culture and Leadership

    WE PLAY DIFFERENT.

    Career

    Join the game-changers.

  • Locations
  • Search
Home Experts Kristīne Erele

Kristīne Erele

Senior Associate


I have demonstratable experience in audit and accounting; my skills lie in direct and indirect tax consulting with an emphasis on value added tax. I also conduct tax due diligence projects and tax reviews for target companies that our clients intend to sell or buy. I represent clients in negotiations and correspondence with the tax administration during tax audits and tax disputes and I have a good knowledge of CJEU (the Court of Justice of the European Union) case law in VAT, which is always a strong argument when dealing with the tax authorities. One area of my expertise is negotiating with tax administration to defend the tax positions of our clients and help in obtaining tax rulings. I assist local and non-resident companies in VAT refunds matters and tax compliance issues. My experience also includes advising on international tax law in corporate income tax and personal income tax matters, as well as tax risk management and tax planning.
 

Service(s)
Indirect Tax | VAT
Areas of Expertise
VAT
Other indirect taxes
Pharmaceuticals & Life-sciences and Retail & Trading
Education
University of Latvia (Mg. oec.)
Languages
English, Latvian
Professional Experience
Since 2018: Senior Associate at Sorainen
2015 - 2018: Senior Tax Consultant at Leinonen
2005 - 2015: Associate in Audit and Tax Depart. at PwC Latvia
2003 - 2005: Tax inspector at State Revenue Service of Latvia
Sorainen
Kristīne Erele
Senior Associate
Latvia
Kr. Valdemara iela 21
LV 1010 Riga
+371 67 365 000
Authoring and contributions by Kristīne Erele

Starting 2026, Latvia requires electronic invoices for company transactions, excluding certain exceptions. Implementation details and deadlines yet to be clarified.

Latvia mandates electronic invoices for business transactions starting 2026
Read more

Get in contact

If you have any questions about WTS Global or our global services, please get in touch.
We will respond to you as soon as possible.

Contact
About Us
  • About Us
  • Our Supervisory Board
  • Quality, Process & Risk Management
Services
  • Customs
  • Financial Services
  • Global Mobility
  • Indirect Tax
  • International Corporate Tax
  • Mergers & Acquisitions (M&A)
  • Private Clients & Family Office
  • Sustainability & Tax
  • Tax Certainty & Controversy
  • Tax Technology
  • Transfer Pricing & Valuation
Latest News
  • News & Knowledge
  • Brochures
  • Newsletters
  • Newsletter Subscription
  • Surveys & Studies
Hot Topics
  • Pillar Two
  • Digital Tax Law
  • European Tax Law
Culture & Career
Exclusive Cooperation With
© 2025 WTS Company Information Data Protection Disclaimer