Calibration of Laser Tracker systems is based most times in the determination of its geometrical errors. Some standards as the ASME B89.4.19  and the VDI 2617-10  describe different tests to calculate the geometric misalignments that cause systematic errors in Laser Tracker measurements. These errors are caused not only because of geometrical misalignments and other sources of error must also be taken in count. In this work we want to state the errors in a kinematic form. Errors will be split in two different components, geometric and kinematic errors. The first ones depend on the offsets, tilts and eccentricity of the mechanical and optical components of the system. Kinematic errors are different for every position of the Laser tracker, so they will be formulated as functions of three system variables: distance (R), vertical angle (V) and horizontal angle (H) usually called d, φ and θ. The goal of this work is to set up an evaluation procedure to determine geometric and kinematic errors of Laser Trackers.