Latvia Value added tax (PVN)
Latvia Value added tax (PVN) is 21 percent, in force since 1 Jul 2012, cited to Valsts ieņēmumu dienests, „Pievienotās vērtības nodokļa likmes“. Last checked against the official source on 28 Oct 2026.
Official source: Valsts ieņēmumu dienests, „Pievienotās vērtības nodokļa likmes“ (publicēts 23.09.2022, atjaunināts 30.09.2026) · Last checked 2026-10-28 · source fingerprint
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 | Valsts ieņēmumu dienests, „Pievienotās vērtības nodokļa likmes“ (publicēts 23.09.2022, atjaunināts 30.09.2026) |
| Last verified | 2026-10-28 |
| 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. RECONFIRMED 2026-10-28: reconfirm. On the VID rate table updated 30.09.2026, 21% is the rate row for general supplies, beginning „preču piegāde un tai pielīdzināmi darījumi par atlīdzību“; the same table lists 12%, 5% and 0% for narrower bases. effective_from kept at the live 2012-07-01. likumi.lv/ta/id/253451 timed out (TCP, about 45s then 70s), so PVN likuma pants 41 was not read. Direct GET of the VID page HTTP 200.
Get it programmatically
curl https://euroref.dev/v1/lv/vat
# $0.003 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/vatEmail me when this changes
Free. One email when an official figure we track changes — not when we re-check it. You confirm by email first, and every alert has a one-click unsubscribe.
Other 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