Latvia VAT number: format and validation

By Remco from Avatcado

Format

LV followed by 11 digits. The local term is pievienotas vertibas nodokla (PVN) maksataja registracijas numurs (PVN numurs, Latvian).

Pattern: /^\d{11}$/

  • For legal entities the VAT number is LV plus the company's 11-digit unified registration number, so the two are identical
  • Natural persons register with a number based on their 11-digit personas kods; legal-entity numbers start with a digit of 4 or higher

Example of a registered number: LV40003245752

Check digit

Latvia VAT numbers carry a check digit (Weighted MOD 11): For legal-entity numbers, the sum of the 11 digits multiplied by the weights 9,1,4,8,3,10,2,5,7,6,1 taken mod 11 must equal 3.

Check a Latvia VAT number

Validated live against the Valsts ienemumu dienests (State Revenue Service) (official register).

Enter a VAT number to see the live API response

Validate via API

The same validation as an API call, with the example number above:

curl "https://api.avatcado.com/v1/validate?vat_number=LV40003245752" \
  -H "Authorization: Bearer avat_live_your_api_key"
import Avatcado from "@avatcado/node";

const avatcado = new Avatcado("avat_live_your_api_key");
const { data, error } = await avatcado.vat.validate({
  vatNumber: "LV40003245752",
});

if (data?.data.valid) {
  console.log(`Registered: ${data.data.company?.name}`);
}

Free tier includes 500 validations per month. Get an API key or read the API documentation.

Frequently asked questions

When do I have to register as a PVN maksatajs in Latvia?

Registration with VID becomes mandatory once taxable turnover in a calendar year exceeds EUR 50,000, the national threshold Latvia applies under the EU SME scheme. Foreign businesses making taxable supplies in Latvia generally cannot use this threshold and must register before their first transaction.

Why does a Latvian company's VAT number look like its registration number?

Because it is: VID issues legal entities their VAT number as LV plus the 11-digit unified registration number from the Enterprise Register. The same 11 digits work in VID's public VAT payer database, and the LV-prefixed form validates in VIES.

Related guides

VAT rate in Latvia

The standard VAT rate in Latvia is 21%. Reduced rates: 12%, 5%. See all Latvia VAT rates.

Sources