Debt Collection and Billing Accountability in Latvia: Legal and Financial Evidence Review (2026)

This independent working paper examines legal, financial and evidentiary questions arising from utility billing and extrajudicial debt collection in Latvia, with particular reference to SIA “Ķekavas nami” and SIA “PAUS KONSULTS”. The study reconstructs reported balances from two utility accounts totalling EUR 846.73 and compares them with a debt collection demand of EUR 722.72, comprising EUR 685.41 in stated principal, EUR 22.31 in interest and EUR 15.00 in recovery costs. A central finding is the EUR 124.01 difference between the reported totals, which requires documentary reconciliation. The paper also identifies a significant classification question: the reported collection principal of EUR 685.41 corresponds exactly to EUR 661.14 plus EUR 24.27 in previously reported late charges. The analysis considers the transparency of debt calculations, interest methodology, recovery expenses, debtor identification, personal-data protection under the GDPR, and relevant Latvian consumer-protection legislation. The publication includes numerical tables, calculation formulas, a chronology, legal references and redacted documentary screenshots. These exhibits provide context for the reported amounts and correspondence while protecting personal information. The findings identify questions requiring verification rather than establishing wrongdoing by either company. The paper is an independent document-based legal and financial review, not a judicial decision or certified forensic audit. Keywords: Latvia, debt collection, utility billing, consumer protection, financial accountability, GDPR, documentary evidence, debt recovery, legal analysis.