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Latvia VAT Rates & Calculator
Current VAT bands, calculator, and source-linked guide for Latvia (LV) — verified 2026-07-20.
Latvia VAT at a Glance
21%
Standard Rate
2
Other Current Bands
2004
EU Member Since
Riga
Capital
EUR
Currency
1.9 million
Population
Understanding Latvia VAT
Latvia applies a 21% standard VAT rate and reduced bands of 5% and 12% for qualifying supplies.
VAT prefix code: LV. Currency: EUR.
Rates verified 2026-07-20. View the official source. Category labels are summaries; national rules and regional exceptions determine eligibility.
Latvia VAT Rates — 2026
| Rate Type | Rate |
|---|---|
| Standard | 21% |
| Reduced | 5% |
| Reduced | 12% |
Example: 21% VAT
Net Amount
€100.00
VAT (21%)
€21.00
Gross Total
€121.00
Latvia VAT FAQ
What is the standard VAT rate in Latvia?
The standard VAT rate in Latvia is 21% and applies to most goods and services. Other current bands are Reduced 5%, Reduced 12%.
How do I calculate VAT in Latvia?
Multiply your net amount by 1.21 to get the gross. For example, 100 net = 121.00 gross.
Do I need to register for VAT in Latvia?
Registration depends on where your business is established, the type of supply, and national thresholds. A shared €10,000 threshold can apply to certain intra-EU B2C distance sales and digital services by EU-established businesses, after which destination-country VAT and OSS may apply. Confirm your facts with the Latvia tax authority.
What is the Latvia VAT ID format?
Latvia VAT IDs use the LV country prefix, followed by a country-specific combination of characters. Validate a complete number using the VIES checker.
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