Latvia VAT registration threshold
The turnover at which VAT/GST registration becomes compulsory in Latvia, with the period the test runs over, the rule for non-established suppliers, and any separate treatment of imported digital services.
| Current value | 50000 EUR |
|---|---|
| In force from | 2025-01-01 |
| Official source | Official gazette Latvijas Vestnesis text of the 12 Dec 2024 amending law, new Section 59: "Iekszemes nodokla maksatajs ir tiesigs neregistreties... kad ta kalendara gada iekszeme veikto precu piegazu... vertiba bez nodokla nav parsniegusi 50 000 euro" (ellipses in extraction), with deferral "atlikt registresanos... lidz kalendara gada beigam" up to EUR 55,000. |
| Last verified | 2026-08-08 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
PERIOD BASIS: Calendar year: from 1 Jan 2025 Section 59 lets a domestic taxable person stay unregistered while the VAT-exclusive value of goods and services supplied in Latvia during the CALENDAR YEAR has not exceeded EUR 50,000 (before 2025 the basis was the preceding 12 months). Registration may be deferred to the end of the calendar year if the year's total exceeds EUR 50,000 but not EUR 55,000. NON-ESTABLISHED SUPPLIERS: Nil threshold for non-established suppliers under Section 61 of the VAT Law — registration in the VID VAT register before carrying out taxable transactions, from the first supply. From 1 Jan 2025 (same 12 Dec 2024 amending law, transposing Directive (EU) 2020/285) a taxable person established in another Member State can instead use the small-enterprise exemption in Latvia via the cross-border SME scheme, subject to the EUR 100,000 Union annual turnover ceiling and an EX identification in its home state. Non-EU suppliers: nil threshold, no SME access. IMPORTED DIGITAL SERVICES: Imported B2C digital/TBE services from non-EU suppliers: nil threshold — VAT from the first supply, registrable via the non-Union OSS rather than domestically. EU-established cross-border digital sellers apply the EUR 10,000 EU-wide micro-threshold before Latvian VAT applies via Union OSS. Engine traps: (1) the EUR 50,000 figure itself dates from 1 Jan 2024 (raised from EUR 40,000), but the period basis changed on 1 Jan 2025 from rolling-prior-12-months to calendar year — a 2024-calibrated engine gets both wrong; (2) the EUR 55,000 band is a REGISTRATION DEFERRAL to year-end (supplies stay exempt), not a higher threshold, and lapses at 31 December; (3) from 2025 the threshold computation counts certain otherwise-exempt Section 52 transactions (e.g. real-estate, financial, insurance unless ancillary), so an exempt-heavy business can breach while its taxable turnover is tiny; (4) the counter resets each 1 January, unlike the old rolling test; (5) voluntary registration is available below the threshold. Researched against the primary instrument and then attacked by an independent adversarial verification pass before being served (2026-08-08). Where that pass refuted a citation, the correction it proved has been applied; no headline threshold was refuted.
Get it programmatically
curl https://euroref.dev/v1/lv/vat-registration-threshold
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://euroref.dev/v1/lv/vat-registration-threshold/history?from=2020-01-01
# Provenance: curl https://euroref.dev/provenance/lv/vat-registration-thresholdOther Latvia series: Policy interest rate · Value added tax (PVN) · National minimum wage · Public holidays · Consumer price index (annual inflation) · Corporate income tax (UIN, distributed-profit model) · Personal income tax (IIN) · ECB main refinancing operations rate (fixed rate)