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Sākums Kalkulators Karte

Latvia flag Latvia
PVN kalkulators

Viegli aprēķiniet PVN darījumiem valstī Latvia. Pašreizējā standarta likme ir 21.00%.

Likme
Pielāgota %
Oficiāli Eiropas Komisijas dati 27 ES valstis 100% bezmaksas Nav nepieciešama reģistrācija

Adding 21.00% VAT

Gross = Net × 1.21
Example: €100 net → €121.00 gross

Removing 21.00% VAT

Net = Gross ÷ 1.21
Example: €100 gross → €82.64 net

Pašreizējās PVN likmes

PVN likmes - Latvia

Standarta likme
21.00%
Samazinātā likme
8.5%

Key Information

Country Code
lv
Currency
Standard Rate
21.00%
VAT Number Format
lvXXXXXXXXX
EU Member
Yes
VIES Validation
Available

Latvia VAT Guide

VAT Registration & Compliance

Businesses operating in Latvia must register for VAT if their annual turnover exceeds the national threshold. Foreign companies trading in Latvia may need to register immediately without a threshold. The standard VAT rate of 21.00% applies to most goods and services.

Rate Structure

Latvia applies different VAT rates depending on the product or service:

  • Standard Rate (21.00%) — applies to most goods and services
  • Reduced Rate (8.5%) — applies to essential goods like food, books, and pharmaceuticals

Frequently Asked Questions

The standard VAT rate in Latvia is 21.00%. This is applied to most goods and services. Reduced rates may apply to certain categories. Reduced Rate (8.5%) — applies to essential goods like food, books, and pharmaceuticals
Multiply the net price by 1.21. For example, €100 × 1.21 = €121.00 including 21.00% VAT.
Divide the gross price by 1.21. For example, €121.00 ÷ 1.21 = €100.00 net price.
VAT numbers in Latvia start with the country code lv followed by digits. The format is lvXXXXXXXXX.
If your business exceeds the national VAT registration threshold in Latvia, you must register. Foreign companies selling to consumers may also need to register under the EU's One-Stop Shop (OSS) scheme.

VAT Rates Map

Standard VAT Rate

≥25%
23-24%
21-22%
20%
19%
<19%

Summary

Latvia

Standarta likme
21.00%

PVN likmes

Standarta likme
21.00%
Samazinātā likme
8.5%