Latvia Value added tax (PVN)
Latvia Value added tax (PVN) is 21 percent, in force since 1 Jul 2012. Last checked against the official source on 30 Jul 2026.
Latvian VAT: standard rate plus reduced rates per the Value Added Tax Law (Pievienotas vertibas nodokla likums), Arts. 41-42.
| Current value | 21 percent |
|---|---|
| In force from | 2012-07-01 |
| Official source | Pievienotas vertibas nodokla likums (VAT Law) Art. 41(1), likumi.lv consolidated text; VID |
| Last verified | 2026-07-30 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Standard 21%. Reduced 12%: medicines and medical devices, specialised infant food, scheduled domestic passenger transport, tourist accommodation, household heat energy and firewood, fresh fruit/berries/vegetables (permanent from 2025-01-01); TEMPORARY 12% on bread, milk, fresh/chilled poultry and eggs from 2026-07-01 to 2027-06-30 only (re-check at expiry). Super-reduced 5%: books, textbooks and press (incl. digital) meeting the language criterion introduced 2026-01-01 — the rate for publications failing that criterion is unconfirmed.
Get it programmatically
curl https://euroref.dev/v1/lv/vat
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lv/vat/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lv/vatOther Latvia series: Policy interest rate · Late-payment interest (EU Late Payment Directive) · Statutory legal interest (likumiskie procenti, Civillikums 1765) · VAT registration threshold · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax (UIN, distributed-profit model) · Withholding tax rates · Personal income tax (IIN) · Statutory social-insurance contributions · ECB main refinancing operations rate (fixed rate)
The same figure elsewhere: Lithuania · Luxembourg · Malta · Netherlands · Norway · all 34