Do I need a business plan for the Latvian self-employment permit?

A core requirement is a business plan approved by a sworn (certified) auditor covering the envisaged operating period, accompanied by documents confirming you have enough personal funds to begin the activities described.

At renewal, if the previous business plan has already been fulfilled, a fresh business plan checked by a sworn auditor is required. Treat the auditor-approved plan as the centrepiece of your application.