Latvia VAT Calculator 2026 – Add or Remove VAT (21%, 12%, 5%)
Free Latvia VAT calculator: add or remove VAT at 21%, 12%, 5% with a live breakdown, plus the registration threshold, filing rules and invoice requirements as of September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
VAT rates in Latvia
Every rate below is selectable in the calculator. The lists of goods and services are typical examples, not the full legal definitions.
| Rate | % | Typically applies to |
|---|---|---|
| Standard rate | 21% | Most goods and services |
| Reduced rate | 12% | Medicines, medical devices, infant food, domestic scheduled transport, accommodation, household heating, firewood, fresh local fruit and vegetables |
| Reduced rate | 12% | Temporary: bread, fresh milk (not UHT), fresh chilled poultry and fresh eggs, 1 Jul 2026 to 30 Jun 2027 |
| Reduced rate | 5% | Books and press (print and electronic) in Latvian, Latgalian, Livonian, EU/EEA/Swiss/EU-candidate state languages or OECD official languages |
Registration threshold
Resident businesses may stay unregistered while calendar-year domestic supplies (excl. VAT) do not exceed EUR 50,000; registration may be deferred to year end if exceeded by no more than EUR 5,000
Returns and payment
Monthly if taxable supplies exceed EUR 50,000 in the prior or current year, or with intra-EU supplies; otherwise quarterly (new registrants monthly for 6 months). Due within 20 days after period end; annual return by 1 May
What an invoice must show
Under the EU VAT Directive (Article 226) a full VAT invoice must show:
Simplified VAT invoice allowed for domestic transactions under EUR 150 excl. VAT; a till receipt without buyer details may serve under EUR 30 excl. VAT
- the date of issue and a unique sequential invoice number
- the supplier's VAT identification number
- the customer's VAT number where the customer is liable for the tax (for example under the reverse charge)
- the full names and addresses of the supplier and the customer
- the quantity and nature of the goods or the extent and nature of the services
- the date of supply or payment, where it differs from the invoice date
- the taxable amount per rate or exemption, the unit price excluding VAT and any discounts
- the VAT rate applied and the amount of VAT payable
- the reason for any exemption, or the words "Reverse charge" where the customer accounts for the VAT
- From 1 Jan 2026, structured e-invoice data for B2G/G2B/G2G transactions must be sent to VID within five working days
Selling to other EU countries: reverse charge and OSS
A sale of goods or services to a VAT-registered business in another EU country is usually invoiced without local VAT under the reverse charge: the customer accounts for the VAT in their own country, and the invoice must say "Reverse charge" and show both VAT numbers.
Sales to consumers in other EU countries are taxed at the customer's country's rate once your EU-wide distance sales pass €10,000.00 a year. The One-Stop Shop (OSS) lets you declare that VAT in one quarterly return filed at home, instead of registering in each country.
E-invoicing
Structured e-invoices (Peppol BIS Billing 3.0) mandatory for B2G/G2B since 1 Jan 2025, with data reported to VID since 1 Jan 2026; B2B mandatory from 1 Jan 2028 (voluntary until then)
Tax and e-invoicing rules in Latvia · EU e-invoicing mandates: ViDA and country timelines
Recent changes
1 Jan 2026: 12% rate for local fresh fruit, berries and vegetables made permanent; 5% on books and press limited to listed languages. 1 Jul 2026 to 30 Jun 2027: bread, milk, poultry and eggs cut from 21% to 12%
How the calculation works
Adding VAT multiplies the net price by (1 + rate). Removing VAT divides the gross price by (1 + rate). Subtracting the rate from the gross price gives the wrong answer: 19% of 119 is 22.61, but the VAT included in 119 at 19% is 19.00. Amounts are rounded to two decimals at the end.
Frequently asked questions
What is the VAT rate in Latvia?
The standard VAT rate in Latvia is 21%. Other rates of 12%, 12% and 5% apply to the goods and services listed in the table on this page.
How do I add VAT to a net price?
Multiply the net price by 1.21 (1 plus the 21% standard rate). For example, €100.00 × 1.21 = €121.00, of which €21.00 is VAT.
How do I work out the VAT included in a gross price?
Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net, so the VAT included is €21.00. Taking 21% of the gross price would overstate the tax.
When does a business have to register for VAT in Latvia?
Resident businesses may stay unregistered while calendar-year domestic supplies (excl. VAT) do not exceed EUR 50,000; registration may be deferred to year end if exceeded by no more than EUR 5,000
How often are VAT returns filed in Latvia?
Monthly if taxable supplies exceed EUR 50,000 in the prior or current year, or with intra-EU supplies; otherwise quarterly (new registrants monthly for 6 months). Due within 20 days after period end; annual return by 1 May
Do I charge VAT to business customers in other EU countries?
Usually not. Most sales of goods and services to VAT-registered businesses in another EU country are invoiced without VAT under the reverse charge, with both VAT numbers on the invoice and the words "Reverse charge". Sales to consumers are different: above the EUR 10,000 EU-wide distance-selling threshold you charge the customer's country's VAT, usually through the One-Stop Shop.
Are these rates up to date?
They were checked against State Revenue Service (VID) and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- VAT rates applied in EU member countries — Your Europe (European Commission), last checked 13/07/2026
- Pievienotās vērtības nodokļa likums (consolidated), Arts. 41, 42, 59, 115, 118, 133, transitional point 48 — Latvijas Vēstnesis / likumi.lv (official legal portal)
- E-rēķini (updated 30.09.2026) — VID (State Revenue Service)
- Latvia Cuts VAT on Basic Foods and Permanently Reduces Tax for Local Produce in 2026 — VATupdate
- Latvia SME rules (national annual threshold EUR 50,000, cross-check) — European Commission - VAT rules for small enterprises
- VAT rules and rates (table of rates, last checked 13/07/2026) — Your Europe (European Commission)
- VAT rates (framework, TEDB) — European Commission DG TAXUD
- EU VAT One Stop Shop (OSS) — Your Europe (European Commission)
- VAT One Stop Shop - e-commerce portal — European Commission
- VAT rules for small enterprises - SME scheme — European Commission
- VAT in the Digital Age (ViDA) — European Commission DG TAXUD
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
Email me this calculation as a PDF
Leave your name and work email and we send you a PDF of this calculation, with a note on how Skyline Nexus ERP applies the same rates on every invoice and posts the tax automatically.