EU VAT rates › Latvia
Latvia VAT rates 2026
The standard VAT rate in Latvia is 21%. Reduced rates: 12%, 5%.
| Standard rate | 21% |
|---|---|
| Reduced rates | 12%, 5% |
| VAT number prefix | LV (LV + 11 digits) |
| Last reviewed | 2026-10-12 |
Latvian VAT calculator
What is the VAT rate in Latvia?
The standard VAT rate in Latvia is 21%. Reduced rates of 12%, 5% apply to specific goods and services.
How do I add Latvian VAT to a price?
Multiply the net price by 1.21. For example, €100 net becomes €121.00 including 21% VAT.
How do I remove Latvian VAT from a price?
Divide the gross price by 1.21. For example, €100 including VAT is €82.64 net, of which €17.36 is VAT.
Do I charge Latvian VAT to a Latvian business?
If you sell from another EU country to a VAT-registered business in Latvia, you normally invoice without VAT under the reverse charge, and the customer accounts for Latvian VAT. Check their LV VAT number in VIES first and keep the proof.
Check a Latvian VAT number
Before invoicing a Latvian business without VAT, confirm their number is valid in VIES.
VAT rates in other countries
20% Austria21% Belgium20% Bulgaria19% Cyprus21% Czech Republic19% Germany25% Denmark24% Estonia24% Greece21% Spain25.5% Finland20% France25% Croatia27% Hungary23% Ireland22% Italy21% Lithuania17% Luxembourg18% Malta21% Netherlands23% Poland23% Portugal21% Romania25% Sweden22% Slovenia23% Slovakia20% Northern Ireland