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.

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

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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.

VAT number formats

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.

Sources