Latvia VAT (PVN) 2026 — 21% Standard, 12% Reduced

Latvia applies a 21% standard PVN rate (Pievienotās vērtības nodoklis) and a reduced 12% rate in 2026. Here is every rate, threshold, invoice rule and cross-border treatment you need, with worked examples and links to free tools.

2026 PVN Rates at a Glance

Last verified: 25 September 2026. Sources: EU Commission VAT rates, ECB euro reference rates and national tax authorities. Confirm with your local authority before filing.

These are the only two rates Latvia applies. Use the VAT calculator in Custom-rate mode to compute any amount at either rate, or check a Latvian VAT number format with the VAT validator.

What the 12% Reduced Rate Covers

• Food and non-alcoholic beverages — supermarket groceries, bread, dairy, fruit, vegetables. Restaurant meals are standard-rated.
• Books, newspapers and magazines — printed and certain digital publications.
• Medical equipment and aids — wheelchairs, hearing aids, glasses, prostheses.
• Pharmaceutical products — prescription and over-the-counter drugs.
• Passenger transport — bus, tram, rail within Latvia.
• Hotel accommodation — overnight stays.
• Cultural events — cinema, theatre, museum admission.

If your invoice mixes standard and reduced items, you must split the taxable amount per rate. The invoice generator handles split-rate PVN automatically.

VAT Registration Threshold

• Mandatory registration: annual turnover exceeding €40,000 in the current or previous 12-month period.
• Voluntary registration: businesses below the threshold may voluntarily register to reclaim input VAT.
• Non-Latvian businesses: foreign businesses making taxable supplies in Latvia must register for VAT regardless of turnover.

VAT Registration in Latvia

1. Who must register: any business exceeding the €40,000 threshold, plus all non-Latvian businesses making taxable supplies in Latvia.
2. Where: register with VID (Valsts ieņēmumu dienests — State Revenue Service). Applications can be submitted online.
3. What you receive: a VAT identification number (LV + 11 digits) required for all cross-border B2B transactions.
4. Timeline: register before you start making taxable supplies. Late registration can trigger backdated VAT assessments.

Latvian Invoice Requirements

1. Supplier details — full legal name, registered address, VAT identification number and reģistrācijas numurs.
2. Customer details — full name and address; for cross-border B2B their VAT ID as well.
3. Invoice number — unique, sequential, no gaps allowed.
4. Invoice date — the date of issue; add date of supply if it differs.
5. Description — nature and quantity of goods or services supplied.
6. Unit price — net price per unit, excluding PVN.
7. Rate and amount — applicable PVN rate (21% or 12%) per line, net subtotal per rate, total PVN amount, gross total.
8. Special references — reverse charge statement where applicable, exemption references.

Reverse Charge in Latvia

• B2B services from Latvia to an EU customer: invoice at €0 PVN with reverse charge reference.
• B2B services received from abroad: self-account Latvian PVN under the reverse charge.
• Specific supplies: gold, mobile phones, computers — the buyer self-accounts regardless of location.

Check any cross-border scenario with the reverse-charge vs OSS checker.

OSS — Latvia and the One Stop Shop

• B2C distance sales of goods above €10,000 per year — charge destination country's VAT and declare through OSS.
• Registration: register for OSS via VID. File one quarterly return covering all destination countries.
• Below €10,000: charge Latvian 21% PVN on all B2C cross-border sales.

Worked Examples

Worked Example — Adding 12% Reduced PVN

A Riga pharmacy sells medicine worth €400 net. The reduced 12% rate applies.

Gross = €400 × 1.12 = €448 · PVN = €48

Verify instantly with the VAT calculator — select Latvia and set 12% in Custom-rate mode.

How to Use the Latvian VAT Calculator

1. Select Latvia from the country dropdown — the standard 21% rate auto-fills.
2. Choose mode: Add PVN (net → gross), Remove PVN (gross → net), or Custom rate (use 12% for reduced items).
3. Enter the amount and click Calculate. Net, PVN and gross appear instantly.
4. Copy or download the result for your records or to paste into an invoice.

🔒 100% Client-Side Privacy: All calculations execute locally in your browser. No financial data, amounts, or tax entries are ever stored on or transmitted to our servers.

Other Countries VAT Guides

Looking for VAT rules in another country? VAT guides are available for all 27 EU member states:

See all rates in our EU VAT rates 2026 table, or use the VAT calculator to compute any amount.

Frequently Asked Questions

Informational purposes only — not tax advice. Rates and thresholds sourced from the Latvian VID and EUR-Lex. Always confirm with your local nodokļu konsultants or tax advisor.