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.

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" }

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

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.

VAT rates in other EU countries