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VAT Guide: 🇱🇻 Latvia

VAT Rates

Standard: 21% | Reduced: 12%, 5%

PVN

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PVN Calculator for Latvia - Complete Guide 2026


Welcome to the most comprehensive PVN calculator for Latvia. With a standard rate of 21%, calculating PVN accurately is essential for businesses and individuals operating in Latvia. Our professional online calculator provides instant, accurate results whether you need to add PVN to a net amount or remove PVN (reverse calculation) from a gross price.


Latvia is a member of the European Union since 2004, which means its VAT system follows EU directives while maintaining national specificities.


The PVN system in Latvia was introduced in 1995, making it one of the modern implementations of value added taxation in the region.


How to Calculate

How to Calculate PVN in Latvia


Calculating PVN in Latvia involves two primary operations: adding PVN to a net amount and removing PVN from a gross amount. Here's how each calculation works:


Adding PVN (Net to Gross)


When you have a net price (excluding PVN) and need to calculate the final price including PVN:


Formula: Gross Amount = Net Amount x (1 + 21/100)

Multiplier: 1.2100


Example Calculation:

  • Net Amount: 100.00
  • PVN Rate: 21%
  • PVN Amount: 100.00 x 21/100 = 21.00
  • Gross Amount: 100.00 + 21.00 = 121.00

    • Removing PVN (Gross to Net) - Reverse Calculation


    When you have a gross price (including PVN) and need to extract the net amount and PVN:


    Formula: Net Amount = Gross Amount / (1 + 21/100)

    Divider: 1.2100


    Example Calculation:

  • Gross Amount: 121.00
  • PVN Rate: 21%
  • Net Amount: 121.00 / 1.2100 = 100.00
  • PVN Amount: 121.00 - 100.00 = 21.00

    • Quick Reference Table



    VAT Rates

    PVN Rates in Latvia (2026)


    Latvia applies the following PVN rates:


    Standard Rate: 21%


    The standard PVN rate of 21% applies to most goods and services in Latvia. This includes:

  • Most consumer goods and retail products
  • Professional services (consulting, legal, accounting)
  • Digital services and software
  • Telecommunications
  • Luxury goods
  • Most B2B services


    • Reduced Rates


    Latvia also applies reduced PVN rates to certain categories of goods and services:


    12% Reduced Rate: Medicines, Medical devices, Domestic public transport, District heating


    5% Reduced Rate: Fresh domestic fruits, berries and vegetables



    Zero Rate and Exemptions


    The following are typically exempt from PVN or subject to 0% rate in Latvia:

  • Exports to non-EU countries
  • Medical and healthcare services
  • Educational services
  • Financial and insurance services
  • Certain charitable activities

    • Registration & Compliance

    PVN Registration in Latvia


    Registration Threshold


    Latvia has specific PVN registration requirements that businesses must comply with.




    Registration Process


    To register for PVN in Latvia:

  • 1. Submit an application to Valsts ieņēmumu dienests (State Revenue Service, VID)
  • 2. Provide business documentation and identification
  • 3. Receive your PVN identification number
  • 4. Begin charging and collecting PVN


    • EU VAT Number Format


    As an EU member state, Latvia issues VAT numbers in a specific format. The Latvia VAT number prefix is used for intra-community transactions and EU VAT verification through the VIES system.



    Filing Requirements



    Filing deadlines in Latvia:

    - Monthly: 20th of the following month

    - Quarterly: 20th of the month following the quarter



    Special Rules

    Special PVN Rules in Latvia



    Unique Features of Latvia's PVN System


    - A distinctive super-reduced 5% rate applies specifically to fresh, chilled, domestically grown fruits, berries and vegetables, a measure aimed at supporting local farmers rather than a general food discount

    - Standard rate has held at 21% since 2012, one of the longer stretches of rate stability among the three Baltic states

    - Returns are filed through the State Revenue Service's Electronic Declaration System (EDS)



    Reverse Charge Mechanism


    As an EU member, Latvia applies the reverse charge mechanism for certain B2B transactions, particularly cross-border services. This means the buyer, rather than the seller, accounts for the PVN.


    Digital Services


    For digital services sold to consumers in Latvia, businesses from other EU countries can use the One-Stop Shop (OSS) system to report and pay PVN in their home country.


    E-Invoicing and Digital Reporting


    Valsts ieņēmumu dienests (State Revenue Service, VID) manages the PVN system in Latvia. Electronic invoicing and digital reporting are key features of the system.


    Business Tips

    Business Tips for PVN in Latvia


    For Businesses Operating in Latvia


    1. Keep Accurate Records: Maintain detailed records of all transactions including invoices, receipts, and PVN calculations.


    2. Understand Rate Classifications: Ensure you apply the correct PVN rate to each product or service. Misclassification can lead to penalties.


    3. Stay Updated: PVN rates and rules can change. Check [Valsts ieņēmumu dienests (State Revenue Service, VID)](https://www.vid.gov.lv) regularly for updates.


    4. Consider Professional Advice: For complex transactions, especially cross-border ones, consider consulting a tax professional.



    For EU Businesses Selling to Latvia


  • Verify customer VAT numbers using the VIES system
  • Apply the correct VAT treatment for B2B vs B2C sales
  • Consider distance selling rules and thresholds
  • Register for OSS if selling digital services


    • Common Mistakes to Avoid


  • 1. Applying the wrong PVN rate
  • 2. Missing filing deadlines
  • 3. Failing to register when required
  • 4. Incorrect invoice formatting
  • 5. Not reclaiming eligible input PVN

    • FAQ

    Frequently Asked Questions - PVN in Latvia


    Q: What is the current PVN rate in Latvia?

    A: The standard PVN rate in Latvia is 21%. Reduced rates may apply to certain goods and services.


    Q: How do I add PVN to a price?

    A: Multiply the net price by 1.21. For example, 100 x 1.21 = 121.00.


    Q: How do I remove PVN from a gross price?

    A: Divide the gross price by 1.21. For example, 121.00 / 1.21 = 100.


    Q: What is the PVN formula for Latvia?

    A: To add PVN: Net x 1.21 = Gross. To remove: Gross / 1.21 = Net.


    Q: Are all products subject to 21% PVN?

    A: No. Essential goods like food, medicine, and books often have reduced rates. Some services are exempt.


    Q: Do I need to register for PVN in Latvia?

    A: This depends on your business activities and turnover. Check the registration threshold and requirements.


    Q: Can I reclaim PVN paid on business purchases?

    A: Yes, registered businesses can typically reclaim input PVN on eligible business expenses.


    Q: How often do I need to file PVN returns?

    A: Filing frequency varies based on your business size and turnover. It can be monthly, quarterly, or annually.


    Industries

    PVN by Industry in Latvia



    Latvia has significant activity in the following industries, each with specific PVN considerations:



    Forestry and timber


    The forestry and timber sector in Latvia is subject to standard PVN rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates

    • Transit and logistics


    The transit and logistics sector in Latvia is subject to standard PVN rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates

    • Food and agriculture


    The food and agriculture sector in Latvia is subject to standard PVN rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates

    • Information technology


    The information technology sector in Latvia is subject to standard PVN rules, with specific considerations for:

  • B2B transactions and reverse charge applicability
  • Export and international sales
  • Industry-specific exemptions or reduced rates



    • E-Commerce and Digital Sales


    Businesses selling online to consumers in Latvia must:

  • Charge PVN at the appropriate rate
  • Include PVN in displayed prices for B2C sales
  • Issue compliant invoices
  • File and pay PVN on time


    • Why Use Our PVN Calculator for Latvia


    Our free PVN calculator for Latvia offers:


    - Instant Calculations: Get accurate results in seconds

    - Both Directions: Add or remove PVN with ease

    - All Rates: Support for standard and reduced rates

    - Professional Output: Copy or export results

    - Multi-Language: Available in English, German, French, Italian, and Spanish

    - Mobile Friendly: Calculate on any device


    Whether you're a business owner, accountant, or individual making purchases in Latvia, our calculator helps you get accurate PVN calculations every time.


    For official information, visit [Valsts ieņēmumu dienests (State Revenue Service, VID)](https://www.vid.gov.lv).


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    *Last updated: October 2026. Rates and rules may change. Always verify with official sources.*


    Frequently Asked Questions

    Everything you need to know about VAT calculation

    Enter your amount, select your country, and choose whether to add VAT (net to gross) or remove VAT (gross to net). The calculator automatically shows net amount, VAT amount, and gross amount.

    VATCalc supports 62 countries including all 27 EU member states, UK, Switzerland, Norway, and many countries worldwide including USA, Canada, Australia, Japan, and more.

    Yes, VATCalc is completely free to use with no registration required. All features including bulk CSV processing and invoice calculations are available at no cost.

    Select 'Remove VAT' operation, enter the gross amount (including VAT), and the calculator will extract the net amount and VAT amount for you.

    Select your country from the dropdown to see all available VAT rates including standard, reduced, and super-reduced rates. The calculator automatically loads the correct rates for each country.

    Yes! Use our Bulk Calculator for CSV uploads up to 1000 items, or the Invoice Calculator for multi-rate invoices with different VAT rates per item.