see also :
– VAT compliance in Latvia
– Intrastat compliance in Latvia
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Specialised food products intended for infants.
- VAT – reduced rate : 5.00 % Fruit, berries and vegetables, fresh, peeled, shelled, cut and packed but not cooked or otherwise prepared (e.g. frozen, salted, dried) referred to in the Annex to Value Added Tax Law.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 % “
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Medicinal products: a) registered in accordance with the registration procedure of the European Agency for the Evaluation of Medicinal Products; b) included in the list of medicinal products registered in the Republic of Latvia; c) for which the relevant permit of the State Agency of Medicines is issued; d) the registration of which is not necessary in accordance with the laws and regulations in the field of pharmacy.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Supplies of thermal energy if the actual consumer is an inhabitant who purchases and consumes thermal energy for domestic needs.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 % “
- VAT – reduced rate : 12.00 % Supplies of the following firewood, if the actual consumer is an inhabitant who purchases and consumes firewood for domestic needs: a) wood in the form of round timber, logs, branches, bundles of branches or similar; b) wood chips or shavings; c) sawdust and wood residues; d) sawdust and wood residues in the form of agglomerated or non-agglomerated briquettes, granules or similar. ”
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – exempted : %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 %
- VAT – reduced rate : 12.00 %
- VAT – reduced rate : 12.00 %
- VAT – reduced rate : 12.00 %
- VAT – reduced rate : 12.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Newspapers in the form of printed or electronic publication issued not less than once in three months whose one-off circulation exceeds 100 copies (except for the supply of the abovementioned periodical publications online or by downloading them, publications of erotic and pornographic nature and publications whose thematic content and task is advertising or commercials).
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Magazines, newsletters and other periodical publications in the form of printed or electronic publication issued not less than once in three months whose one-off circulation exceeds 100 copies (except for the supply of the abovementioned periodical publications online or by downloading them, publications of erotic and pornographic nature and publications whose thematic content and task is advertising or commercials).
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – exempted : % Supplies to the Bank of Latvia
- VAT – standard rate : 21.00 %
- VAT – exempted : % Supplies to the Bank of Latvia
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 % To the first supply of a new building
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Supply of medical devices (also complementary parts, spare parts and accessories thereof) if they have been placed on the market in accordance with the procedures laid down in the laws and regulations regarding the registration of medical devices, and they are usually used for the treatment or relief of functional body disorders, as well as are intended only for individual use by persons with functional body disorders.
- VAT – exempted : % The following services shall not be taxable: 1. Medicinal services. 2. The following services related to medicine which are necessary to ensure the supply of medicinal services: a) transport of a patient; b) provision of catering services; c) accommodation; d) assessment of conformity; e) clinical diagnosis laboratory services. 3. The supplies of human organs, milk and human blood. 4. Dental services. 5. The supply of services by dental technicians and dental hygienists to a patient. ”
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – exempted : % The following supplies of goods and services shall not be taxable: social care, vocational and social rehabilitation, social assistance and social work services that are supplied to inhabitants by persons who are registered in the register of social service providers, as well as catering services which are supplied by a social service provider in accordance with its programmes. ”
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – reduced rate : 12.00 % Supply of school literature and original literature issued in the form of printed publication or electronic publication (literary works – fiction, children’s literature, scientific and popular science literature, reference literature, religious literature, literary memoirs – and their translation), except the supply of the abovementioned literature online or via download.
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – exempted : % The following services shall not be taxable: the royalties received by the author for his work and use thereof, as well as the consideration received by the performer and phonogram producer for the subject of related rights and use thereof. ”
- VAT – exempted : % The following cultural services shall not be taxable: a) theatre and circus performances; b) concerts; c) events intended for children, events of amateur art groups and events intended for charity purposes; d) visits to State recognised museums, libraries, exhibitions, zoological gardens and botanical gardens and cultural and cultural education measures; e) services of provision of public access to and use of the information present in the library collection. ”
- VAT – standard rate : 21.00 % Admissions to cinema (film shows)
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – margin scheme : %
- VAT – standard rate : 21.00 %
- VAT – margin scheme : %
- VAT – out of scope : %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
- VAT – standard rate : 21.00 %
AGRICULTURE, FORESTRY AND FISHING
- Agricultural Inputs – Fertilisers
- Agricultural Inputs – Pesticides and plant protection materials
- Agricultural inputs
- Cut flowers and plants for decorative use
MANUFACTURING
- Children’s car seats (as listed in annex III)
MANUFACTURING : Manufacture of food products
- Foodstuffs (as listed in annex III)
- Cut flowers and plants for food production
MANUFACTURING : Manufacture of beverages
- Alcoholic beverages – Beers
- Alcoholic beverages – Spirits
- Alcoholic beverages – Wines
- Non alcoholic beverages – fruit juice (specific rates for certain products)
- Non alcoholic beverages – lemonade (specific rates for certain products)
- Non alcoholic beverages – mineral water (specific rates for certain products)
MANUFACTURING : Manufacture of tobacco products
- Tobacco
MANUFACTURING : Manufacture of wearing apparel
- clothing – Children
- Footwear – Children
- Footwear – Adult
- Furs
- children nappies
- clothing – Adults
”
MANUFACTURING : Manufacture of refined petroleum products
- Petroleum products – Diesel fuel
- Petroleum products – Heating oil
- Petroleum products – LPG
- Petroleum products – Lubricants
- Petroleum products – Petrol (unleaded)
MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations
- Pharmaceutical products (as listed in annex III)
MANUFACTURING : Manufacture of computer, electronic and optical products
- Smartphones and computers
- Hi-Fi – Video hardware
MANUFACTURING : Manufacture of electrical equipment
- Household electrical appliances
MANUFACTURING : Manufacture of furniture
- Furniture
ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY
- Energy products – District heating
- Energy products – Electricity
- Energy products – Firewood
- Energy products – Natural gas
- Energy products – Timber for industrial use
WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES
- Water supplies (as listed in annex III)
- Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in Article 13 of the Directive 2006/112/EC (as listed in annex III)
- Treatment of waste and waste water
WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES
- Motor vehicles
TRANSPORTATION AND STORAGE
- Domestic transport of passengers – by air
- Domestic transport of passengers – by inland waterway
- Domestic transport of passengers – by rail
- Domestic transport of passengers – by road
- Domestic transport of passengers – by sea
- International transport of passengers – by air
- International transport of passengers – by inland waterway
- International transport of passengers – by rail
- International transport of passengers – by road
- International transport of passengers – by sea
ACCOMMODATION AND FOOD SERVICE ACTIVITIES
- Consumption on board ships, aircraft or trains – goods
- Bars and cafés
- Restaurant and catering services (as listed in annex III)
- Take Away
- Hotel accommodation (as listed in annex III)
- Bars and cafés – night clubs
- Consumption on board ships, aircraft or trains – services
- Bars and cafés – alcoholic beverages
INFORMATION AND COMMUNICATION
- Newspapers (as listed in annex III)
- Periodicals (as listed in annex III)
- Phone/ fax/ telex/etc.
FINANCIAL AND INSURANCE ACTIVITIES
- Arrangements for the taxation of gold – coins (currency)
- Arrangements for the taxation of gold – Iingots and bars
REAL ESTATE ACTIVITIES
- Building land
- Construction work on new buildings
- Supplies of new buildings
- Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
PROFESSIONAL, SCIENTIFIC AND TECHNICAL ACTIVITIES
- Minor repairing (including mending and alteration of Bicycles, Shoes and leather goods, Clothing and household linen) (as listed in annex III)
HUMAN HEALTH AND SOCIAL WORK ACTIVITIES
- Medical equipment for disabled persons (as listed in annex III)
- Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of Article 132(1) of the Directive 2006/112/EC (as listed in annex III)
“
- Social housing (as listed in annex III)
- Supplies by undertakers and cremation services (as listed in annex III)
- Social services in so far as those transactions are not exempt pursuant to Articles 132, 135 and 136 of the Directive 2006/112/EC (as listed in annex III)
“
- Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
ARTS, ENTERTAINMENT AND RECREATION
- Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
- E-books
- Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
- Jewels
- Books on other physical means of support (as listed in annex III)
- Books (as listed in annex III)
- Taxation of works of art, collector’s items and antiques
- Admission to amusement parks (as listed in annex III)
- Pay TV/ cable TV (as listed in annex III)
- Writers, composers etc. (as listed in annex III)
“
- Admission to cultural services (shows, cinema, theatre) (as listed in annex III)
“
- Admission to sporting events (as listed in annex III)
- Use of sporting facilities (as listed in annex III)
- Travel Agency
- TV licence (as listed in annex III)
OTHER SERVICE ACTIVITIES
- Hairdressing (as listed in annex III)
- Services supplied by lawyers
ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES
- Window cleaning and cleaning in private households (as listed in annex III)
Detailed VAT rates – sell goods or services in Austria
Detailed VAT rates – sell goods or services in Belgium
Detailed VAT rates – sell goods or services in Bulgaria
Detailed VAT rates – sell goods or services in Cyprus
Detailed VAT rates – sell goods or services in Czechia
Detailed VAT rates – sell goods or services in Germany
Detailed VAT rates – sell goods or services in Denmark
Detailed VAT rates – sell goods or services in Estonia
Detailed VAT rates – sell goods or services in Greece
Detailed VAT rates – sell goods or services in Spain
Detailed VAT rates – sell goods or services in Finland
Detailed VAT rates – sell goods or services in France
Detailed VAT rates – sell goods or services in Croatia
Detailed VAT rates – sell goods or services in Hungary
Detailed VAT rates – sell goods or services in Ireland
Detailed VAT rates – sell goods or services in Italy
Detailed VAT rates – sell goods or services in Lithuania
Detailed VAT rates – sell goods or services in Latvia
Detailed VAT rates – sell goods or services in Luxembourg
Detailed VAT rates – sell goods or services in Malta
Detailed VAT rates – sell goods or services in the Netherlands
Detailed VAT rates – sell goods or services in Poland
Detailed VAT rates – sell goods or services in Portugal
Detailed VAT rates – sell goods or services in Romania
Detailed VAT rates – sell goods or services in Sweden
Detailed VAT rates – sell goods or services in Slovenia
Detailed VAT rates – sell goods or services in Slovakia
Detailed VAT rates – sell goods or services in United Kingdom