Home / VAT Rates / Latvia
Latvia VAT Rates 2026
Latvia (Latvija) levies Value Added Tax under the name PVN reģistrācijas numurs (Pievienotās vērtības nodoklis). The standard rate is 21%, applied to most goods and services. Reduced rates of 12% and 5% apply to essential categories including food, medicines, and cultural services.
Current rates — 2026
| Type | Rate | Applies to |
|---|---|---|
| Standard | 21% | Most goods and services |
| Reduced | 12% | Food, transport, cultural goods |
| Reduced | 5% | Food, transport, cultural goods |
Access rates via API
The TaxID API returns current VAT rates for all 27 EU countries. Use the /api/v1/rates/LV endpoint to get Latvia rates 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", "standard_rate": 21,
# "reduced_rates": [12, 5], "currency": "EUR" }About Latvia VAT
Latvian VAT numbers are 11 digits long and use the same base as the Latvian personal identification code. Latvia has a growing tech sector and is a key fintech licensing jurisdiction in the Baltic region.
The Latvia PVN reģistrācijas numurs is administered by the national tax authority and validated through the EU VIES system. Before applying any VAT rate or zero-rate exemption to a Latvia business customer, validate their VAT registration number first.