Latvia VAT rate 2026: 21% standard rate

By Remco from Avatcado

Latvia's standard VAT rate is 21 percent, with reduced rates of 12 and 5 percent. The categories behind those numbers shifted for 2026: fresh Latvian-grown produce became a permanent 12 percent category on 1 January 2026, while the 5 percent rate for books and press became language-gated from the same date, applying only to publications in Latvian, Latgalian, Livonian, or another qualifying EU, EEA, or OECD language.

Latvia VAT rates

RateTypeApplies to
21%StandardDefault rate for goods and services not listed under a reduced category.
12%ReducedRegistered pharmaceuticals and medical devices, infant formula, domestic passenger transport, tourist accommodation, and, since 1 January 2026, permanently fresh Latvian-grown fruit, berries, and vegetables.
5%ReducedBooks and press publications, language-gated since 1 January 2026 to Latvian, Latgalian, Livonian, or another qualifying EU, EEA, or OECD country language.

Rates served live from the Avatcado API, last updated March 19, 2026.

Check a Latvia VAT number

Businesses charging Latvia VAT must hold an active Latvia VAT registration. Check any Latvia VAT number for free below.

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

Get Latvia VAT rates via API

The same rates as an API call:

curl "https://api.avatcado.com/v1/rates/LV" \
  -H "Authorization: Bearer avat_live_your_api_key"
{
  "data": {
    "country_code": "LV",
    "country_name": "Latvia",
    "currency": "EUR",
    "standard_rate": 21,
    "other_rates": [
      {
        "rate": 12,
        "type": "reduced"
      },
      {
        "rate": 5,
        "type": "reduced"
      }
    ],
    "updated_at": "2026-08-13T00:00:00.000Z"
  },
  "meta": {
    "request_id": "req_..."
  }
}

Frequently asked questions

Why did Latvia change its 5 percent VAT rate on books and press?

From 1 January 2026, the 5 percent rate for books and press became language-gated, applying only to publications in Latvian, Latgalian, Livonian, or an official language of an EU, EEA, candidate, or OECD country; other-language publications now pay the 21 percent standard rate.

What is the VAT registration threshold in Latvia?

EUR 50,000, calculated on a calendar-year basis since 1 January 2025, with a 10 percent grace overage tolerated up to EUR 55,000 before mandatory registration.

How often do businesses file VAT returns in Latvia?

Latvia's VID sets its own VAT filing cadence, generally requiring more frequent returns as turnover climbs past the EUR 50,000 registration threshold introduced in 2025, with smaller businesses filing less often.

How is VAT charged on digital services sold to consumers in Latvia?

Digital services like software and streaming sold to Latvian consumers are taxed at Latvia's 21 percent standard rate, since the reduced rates are reserved for categories like pharmaceuticals, transport, and language-gated books and press, and EU-based sellers can report that VAT through the One Stop Shop (OSS).

Is there a reverse charge for B2B services bought from abroad in Latvia?

Latvia's PVN numurs is what a Latvian business quotes to a services supplier elsewhere in the EU so the invoice carries no VAT. Article 196 of the EU VAT Directive then requires the business to report that VAT to the VID directly.

VAT number formats

See how Avatcado validates Latvia numbers, including the fallback when VIES is down, on the coverage page, or on the VID register page.

Related guides

Free tier includes 500 validations per month, and VAT rates lookups are always free and unlimited. Get an API key or read the API documentation.

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