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

Checks route through VIES. Caching is enabled by default. Read the source, original result time and freshness label alongside validity; a cached or stale result does not freshly confirm current registration.

Enter a VAT number to see its registration result, source and freshness

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.

How Avatcado validates Latvia numbers

  • Primary source: VIES.
  • Company name and address: yes, observed 2026-09-04.
  • When VIES is down: VID (live on the request) on Pro and Business, then the cached result, then a refunded 503.

See the full coverage table.

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.

How does Avatcado validate Latvia VAT numbers when VIES is down?

When VIES cannot answer for Latvia because of an availability fault such as MS_UNAVAILABLE or a timeout, eligible Pro and Business checks can use VID, run by Latvian State Revenue Service; the Free plan can use eligible cache instead. VID is queried live on the request, so the fallback answer is as current as the authority's own database, and there is no separate snapshot behind it. A confirmed answer includes the registered company name only; VID publishes no addresses at all, so the address is always null. VID lookups can only confirm a positive: if the register does not carry the number, or cannot confirm it, Avatcado never reports the number invalid on that basis, and the request moves on to the next step instead. A confirmed fallback answer carries meta.source: "vid" and meta.source_status: "fallback", so your code can tell it apart from a normal VIES confirmation. There is no VIES consultation number attached to it, since only VIES itself issues one, which is why a request that carries requester_vat_number skips the register by default and only reaches it when you pass fallback=true. If VID also cannot confirm the number, Avatcado can serve an eligible stored result with meta.cached: true and meta.stale: true when it is past the cache window. Requester checks disable stored responses by default; cache=true opts back in. If no eligible source can answer, the request returns a refunded 503 (upstream_member_state_unavailable). Retain the source and original timestamp; stored evidence does not freshly confirm current registration.

Related guides

VAT rate in Latvia

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

Sources