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VAT Registration Guide

VAT Registration in Latvia

Everything you need to know about Latvia VAT — registration, filing requirements, and compliance for foreign businesses in 2026.

21%
Standard VAT Rate
1–3 weeks
Registration Time
Optional
Fiscal Rep (non-EU)
EUR
Currency

Latvia VAT Overview

Latvia administers VAT through the State Revenue Service (VID). The standard rate is 21%, with reduced rates of 12%, 5%.

For non-EU companies the registration threshold is zero — register from your first taxable transaction. EU companies benefit from the €10,000 pan-EU OSS threshold for B2C cross-border sales.

Who Needs to Register?

Non-EU companies
Must register from the first taxable supply in Latvia. No threshold. Fiscal representative is not legally required but recommended.
EU companies — B2C distance sales
Can use EU One Stop Shop (OSS) up to €10,000 total EU B2C sales. After that, register locally or use OSS.
Amazon FBA sellers
If goods are stored in Latvia warehouses, local VAT registration is required immediately — no threshold.
SaaS & digital service providers
Selling B2C to Latvia customers requires accounting for local VAT via OSS or direct registration.

Fiscal Representation in Latvia

Not required for EU/EEA companies.

Filing Requirements

Filing Frequency
→Monthly
Intrastat Thresholds
Arrivals€350,000
Dispatches€200,000
VAT Number Format
LV + 11 digits (e.g. LV12345678901)

Key Rules in Latvia

•EDS electronic declaration system
•Riga as Baltic logistics hub
•Monthly VAT filings for all businesses
•Cross-border e-commerce growing
•Strong wood products and manufacturing exports

Penalties for Non-Compliance

Late Filing
Up to 30% of tax due
Late Payment
0.05% per day
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