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Hem Räknare Karta

Latvia flag Latvia
Momsräknare

Beräkna enkelt moms för transaktioner i Latvia. Aktuell normalsats är 21.00%.

Skattesats
Anpassad %
Officiella uppgifter från Europeiska kommissionen 27 EU-länder 100% gratis Ingen registrering krävs

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

Aktuella momssatser

Momssatser - Latvia

Normalsats
21.00%
Reducerad sats
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

Normalsats
21.00%

Momssatser

Normalsats
21.00%
Reducerad sats
8.5%