Latvia
VAT Calculator

Calculate VAT for transactions in Latvia easily. Current standard rate is 21.00%.

Real-time rates Official EU data

Country

€

Rate

Custom %

Net Amount

€100.00

€

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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

Current VAT Rates

VAT Rates - Latvia

Standard Rate: 21.00%
Reduced Rate: 8.5%

Key Information

Country Code

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 Rate History EU VAT Map