see also :
INTRASTAT in Latvia
VAT rates in Latvia

GENERIC INFORMATION

Latvia is a former European Union Member State

Main source :
https://ec.europa.eu/taxation_customs/tedb/taxDetails.html?id=418/1577833200

VAT local name :
Pievienotās vertības nodoklis

VAT number format in Latvia :
LV12345678901

Date of introduction of VAT in Latvia :
1 mai 1995

Local transposition of EU Directive :
Law “On Turnover Tax” (in force from October 1, 1992 till April 30, 1995)
Law “On Value Added Tax” (in force from May 1, 1995 till December 31, 2012)
Value Added Tax Law (in force from January 1, 2013)

Competent authority :
State Revenue Service
(http://www.vid.gov.lv)

CONTACT POINT FOR VAT COMPLIANCE

Who to contact for any doubt :
http://www.fm.gov.lv/en/
vid@vid.gov.lv
pasts@fm.gov.lv

HOW VAT IS APPLIED IN Latvia

VAT rates :

  • standard : 21%
  • intermediate  :  –
  • reduced under Article 98(2) and Annex III, including  Articles 104, 104a, 105, 112, 113, 115, 117, 120 and 122 of the VAT Directive :
    12% % and 5%
  • Application of Article 37 and 109 to 122 of the VAT Directive :
    zero-rated; exempt

Please note that we have a detailed application of VAT rates per goods and services in Latvia :
See our section detailed VAT rates applying for goods and services in Latvia

INTRASTAT and EUROPEAN SALES LIST IN Latvia

Form and submission of ECSL in Latvia :
PVN 2 (20th of following month)
Form and submission of Intrastat in Latvia :
Declaration  (10th of following month)

VAT COMPLIANCE IN Latvia

Form name(s) : PVN

Monthly VAT returns :

Conditions to submit monthly returns in Latvia :
Default
Due date of monthly returns in Latvia :
20th of following month
When to pay VAT under monthly return scheme in Latvia :
Same as return

Semesterly VAT returns :

Conditions to submit semesterly returns in Latvia :
Available from PVN4
Due date of semesterly returns in Latvia :
1st of May

THRESHOLDS

Distance selling as per art. 34 of VAT Directive (and taxable persons not entitled to deduct input tax and by non-taxable legal persons as per art. 3(2)(a) of the VAT Directive) :
EUR 35,000
EUR 10,000  (acq. exempted pers.)

VAT and INTRASTAT compliance in Latvia

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