VAT RATES – Latvia

see also :
– VAT compliance in Latvia
– Intrastat compliance in Latvia

AGRICULTURE, FORESTRY AND FISHING

Agricultural Inputs – Fertilisers
• VAT – standard rate : 21.00 %
Agricultural Inputs – Pesticides and plant protection materials
• VAT – standard rate : 21.00 %
Agricultural inputs
• VAT – standard rate : 21.00 %
Cut flowers and plants for decorative use
• VAT – standard rate : 21.00 %

MANUFACTURING

Children’s car seats (as listed in annex III)
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of food products

Foodstuffs (as listed in annex III)
• 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.
Cut flowers and plants for food production
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of beverages

Alcoholic beverages – Beers
• VAT – standard rate : 21.00 %
Alcoholic beverages – Spirits
• VAT – standard rate : 21.00 %
Alcoholic beverages – Wines
• VAT – standard rate : 21.00 %
Non alcoholic beverages – fruit juice (specific rates for certain products)
• VAT – standard rate : 21.00 %
Non alcoholic beverages – lemonade (specific rates for certain products)
• VAT – standard rate : 21.00 %
Non alcoholic beverages – mineral water (specific rates for certain products)
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of tobacco products

Tobacco
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of wearing apparel

clothing – Children
• VAT – standard rate : 21.00 %
Footwear – Children
• VAT – standard rate : 21.00 %
Footwear – Adult
• VAT – standard rate : 21.00 %
Furs
• VAT – standard rate : 21.00 %
children nappies
• VAT – standard rate : 21.00 %
“
clothing – Adults ”
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of refined petroleum products

Petroleum products – Diesel fuel
• VAT – standard rate : 21.00 %
Petroleum products – Heating oil
• VAT – standard rate : 21.00 %
Petroleum products – LPG
• VAT – standard rate : 21.00 %
Petroleum products – Lubricants
• VAT – standard rate : 21.00 %
Petroleum products – Petrol (unleaded)
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of basic pharmaceutical products and pharmaceutical preparations

Pharmaceutical products (as listed in annex III)
• 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.

MANUFACTURING : Manufacture of computer, electronic and optical products

Smartphones and computers
• VAT – standard rate : 21.00 %
Hi-Fi – Video hardware
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of electrical equipment

Household electrical appliances
• VAT – standard rate : 21.00 %

MANUFACTURING : Manufacture of furniture

Furniture
• VAT – standard rate : 21.00 %

ELECTRICITY, GAS, STEAM AND AIR CONDITIONING SUPPLY

Energy products – District heating
• 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.
Energy products – Electricity
• VAT – standard rate : 21.00 %
Energy products – Firewood
• 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.
”
Energy products – Natural gas
• VAT – standard rate : 21.00 %
Energy products – Timber for industrial use
• VAT – standard rate : 21.00 %

WATER SUPPLY; SEWERAGE, WASTE MANAGEMENT AND REMEDIATION ACTIVITIES

Water supplies (as listed in annex III)
• VAT – standard rate : 21.00 %
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)
• VAT – exempted : %
• VAT – standard rate : 21.00 %
Treatment of waste and waste water
• VAT – standard rate : 21.00 %

WHOLESALE AND RETAIL TRADE; REPAIR OF MOTOR VEHICLES AND MOTORCYCLES

Motor vehicles
• VAT – standard rate : 21.00 %

TRANSPORTATION AND STORAGE

Domestic transport of passengers – by air
• VAT – reduced rate : 12.00 %
Domestic transport of passengers – by inland waterway
• VAT – reduced rate : 12.00 %
Domestic transport of passengers – by rail
• VAT – reduced rate : 12.00 %
Domestic transport of passengers – by road
• VAT – reduced rate : 12.00 %
Domestic transport of passengers – by sea
• VAT – reduced rate : 12.00 %
International transport of passengers – by air
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by inland waterway
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by rail
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by road
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %
International transport of passengers – by sea
• VAT – zero rated (exemption with refund at preceding stage) : 0.00 %

ACCOMMODATION AND FOOD SERVICE ACTIVITIES

Consumption on board ships, aircraft or trains – goods
• VAT – standard rate : 21.00 %
Bars and cafés
• VAT – standard rate : 21.00 %
Restaurant and catering services (as listed in annex III)
• VAT – standard rate : 21.00 %
Take Away
• VAT – standard rate : 21.00 %
Hotel accommodation (as listed in annex III)
• VAT – reduced rate : 12.00 %
Bars and cafés – night clubs
• VAT – standard rate : 21.00 %
Consumption on board ships, aircraft or trains – services
• VAT – standard rate : 21.00 %
Bars and cafés – alcoholic beverages
• VAT – standard rate : 21.00 %

INFORMATION AND COMMUNICATION

Newspapers (as listed in annex III)
• 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).
Periodicals (as listed in annex III)
• 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).
Phone/ fax/ telex/etc.
• VAT – standard rate : 21.00 %

FINANCIAL AND INSURANCE ACTIVITIES

Arrangements for the taxation of gold – coins (currency)
• VAT – standard rate : 21.00 %
• VAT – exempted : % Supplies to the Bank of Latvia
Arrangements for the taxation of gold – Iingots and bars
• VAT – standard rate : 21.00 %
• VAT – exempted : % Supplies to the Bank of Latvia

REAL ESTATE ACTIVITIES

Building land
• VAT – standard rate : 21.00 %
Construction work on new buildings
• VAT – standard rate : 21.00 %
Supplies of new buildings
• VAT – standard rate : 21.00 % To the first supply of a new building
• VAT – standard rate : 21.00 %
Renovation and repairing of private dwellings (excluding materials which form a significant part of the value of the supply) (as listed in annex III)
• VAT – standard rate : 21.00 %

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)
• VAT – standard rate : 21.00 %

HUMAN HEALTH AND SOCIAL WORK ACTIVITIES

• VAT – standard rate : 21.00 %
Medical equipment for disabled persons (as listed in annex III)
• 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.
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) “
• 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.
”
Social housing (as listed in annex III)
• VAT – standard rate : 21.00 %
Supplies by undertakers and cremation services (as listed in annex III)
• VAT – standard rate : 21.00 %
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) “
• 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.
”
Domestic care services (e.g. home help and care of the young, elderly, sick or disabled) (as listed in annex III)
• VAT – standard rate : 21.00 %

ARTS, ENTERTAINMENT AND RECREATION

Supplies by creators and occasional sales (Article 103(2) of the Directive 2006/112/EC)
• VAT – standard rate : 21.00 %
E-books
• VAT – standard rate : 21.00 %
Taxation of works of art, collector’s items and antiques – Rate on importation (Article 103 of the Directive 2006/112/EC)
• VAT – standard rate : 21.00 %
Jewels
• VAT – standard rate : 21.00 %
Books on other physical means of support (as listed in annex III)
• VAT – standard rate : 21.00 %
Books (as listed in annex III)
• 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.
Taxation of works of art, collector’s items and antiques
• VAT – standard rate : 21.00 %
Admission to amusement parks (as listed in annex III)
• VAT – standard rate : 21.00 %
Pay TV/ cable TV (as listed in annex III)
• VAT – standard rate : 21.00 %
Writers, composers etc. (as listed in annex III) “
• 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.
”
Admission to cultural services (shows, cinema, theatre) (as listed in annex III) “
• 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)
Admission to sporting events (as listed in annex III)
• VAT – standard rate : 21.00 %
Use of sporting facilities (as listed in annex III)
• VAT – standard rate : 21.00 %
Travel Agency
• VAT – margin scheme : %
• VAT – standard rate : 21.00 %
TV licence (as listed in annex III)
• VAT – margin scheme : %
• VAT – out of scope : %

OTHER SERVICE ACTIVITIES

Hairdressing (as listed in annex III)
• VAT – standard rate : 21.00 %
Services supplied by lawyers
• VAT – standard rate : 21.00 %

ACTIVITIES OF HOUSEHOLDS AS EMPLOYERS; UNDIFFERENTIATED GOODS- AND SERVICES-PRODUCING ACTIVITIES

Window cleaning and cleaning in private households (as listed in annex III)
• VAT – standard rate : 21.00 %

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