Home / VAT Rates / Latvia

Latvia VAT Rates 2026

Latvia (Latvija) levies Value Added Tax as PVN (Pievienotās vērtības nodoklis). The standard rate is 21%, applied to most goods and services. Reduced rates of 12% and 5% apply to medical devices, domestic gas and electricity supply.

Registration and filing

Access rates via API

The TaxID API returns current VAT and GST rates for 200+ countries and territories. Use the /api/v1/rates/LV endpoint to get Latvia data programmatically. Responses are cached for 24 hours.

curl http://localhost:3000/api/v1/rates/LV
# No authentication required for rate lookups

# Response:
# { "country_code": "LV", "tax_type": "vat",
#   "standard_rate": 21, "reduced_rates": [12, 5],
#   "currency": "EUR", "last_updated": "2026-01-01" }

Applying the correct rate in code

For B2B intra-EU sales, validate the customer's VAT number first. A valid registration means reverse charge applies — you charge 0% and the customer self-accounts. For B2C, charge the Latvia standard rate.

// 1. Validate the customer's Latvia VAT number
const vatCheck = await fetch(
  'http://localhost:3000/api/v1/validate/LV/CUSTOMER_VAT',
  { headers: { Authorization: 'Bearer YOUR_API_KEY' } }
).then(r => r.json());

// 2. Fetch current Latvia VAT rates (no auth required)
const rates = await fetch('http://localhost:3000/api/v1/rates/LV').then(r => r.json());
// → { standard_rate: 21, reduced_rates: [12, 5] }

// 3. Apply the correct VAT treatment
if (vatCheck.valid) {
  // B2B intra-EU: reverse charge — you invoice 0%, customer self-accounts
  applyRate(0, 'reverse_charge');
} else {
  // B2C: charge the Latvia standard rate
  applyRate(rates.standard_rate, 'standard');
}

About Latvia VAT

Latvia is a rare case of a country that cut its standard VAT rate after the financial crisis, trimming 22% to 21% in 2012 once austerity targets were met. A special 12% rate covers medicines and heating, while a 5% band supports books, periodicals and fresh produce typical of Latvian farming. The VAT number reuses the 11-digit personal or registration code, simplifying cross-checks against the business register.

VAT in Latvia is administered by the Valsts ieņēmumu dienests (VID). Latvia VAT registrations are validated through the EU VIES system — validate a customer's VAT number before applying any zero-rate or reverse-charge treatment.

Sources: European Commission — Taxes in Europe Database (TEDB) · VID (accessed Jun 2026)

Rate history

• 2012Standard rate lowered from 22% to 21%

Frequently asked questions

VAT & GST rates in other EU countries