Latvia VAT Rates
The standard rate in Latvia is 21%, in force since 1 Jul 2012. Before that, Latvia changed it 3 times since 1995 — every change below carries the date it took effect and the Commission record it came from.
Standard rate today
21%
Since 1 Jul 2012 — 14 years
Previous rate
22%
Until 30 Jun 2012
First recorded rate
18%
From 1 May 1995
Latvia VAT Rates in Force Today
- Standard rate
- 21%
- Reduced rates
- 5%, 12%
- Super-reduced rate
- None
- Parking rate
- None
- Local name
- Pievienotās vērtības nodoklis (PVN)
- Currency
- EUR
- VAT number format
- LV + 11 digits
- EU membership
- EU member state
^LV\d{11}$Checking a Latvian VAT number rather than a rate? The number format, its regex and verified example numbers are on the Latvia VAT number page.
Company and Tax Identifiers in Latvia
What the registrar, the register and each identifier are called, in every official language and in English. These are names, not numbers.
- Company registrar
- Latvian: Latvijas Republikas Uzņēmumu reģistrs
- English: Register of Enterprises of the Republic of Latvia
- Company register
- Latvian: komercreģistrs
- English: Commercial Register
- Register number
- Latvian: reģistrācijas numurs
- English: registration number
- Tax ID
- Latvian: nodokļu maksātāja reģistrācijas kods
- English: taxpayer registration code
- VAT ID
- Latvian: PVN maksātāja numurs
- English: VAT payer number
Each name is checked against the registrar’s or tax authority’s own pages or legal text. The same names ship in eu-vat-rates-data.json and in GET /v1/rates.
Use this VAT rate in your application
Copy a package, CDN, or keyless HTTP example for LV.
import { getRate } from 'eu-vat-rates-data'
const rate = getRate('LV')
console.log(rate.standard, rate.reduced)The CDN URL is cached for distribution. Use a version tag instead of @main when you need reproducible builds.
Standard Rate Changes in Latvia
| In force from | Until | Standard rate |
|---|---|---|
| 1 Jul 2012 | Current | 21% |
| 1 Jan 2011 | 30 Jun 2012 | 22% |
| 1 Jan 2009 | 31 Dec 2010 | 21% |
| 1 May 1995 | 31 Dec 2008 | 18% |
More on Latvia
- Latvia VAT number formatNumber structure, regex pattern and verified examples.
- Latvia VAT validation APIEndpoint, response fields and code samples for this country.
- Latvia Reverse charge rulesWhen to zero-rate a cross-border B2B invoice, and what to write on it.
- Latvia VIES uptimeAvailability of this country in the Commission database, sampled continuously.
Where This Data Comes From
Two European Commission sources, joined at 1 Jan 2017, where they agree on every member state. Nothing here is estimated, and periods are never rewritten once published – a rate change is a new record, not an edit to an old one.
- European Commission, DG TAXUD — "VAT rates applied in the Member States of the European Union", section VIII "The evolution of VAT rates applicable in the Member States"
Publication discontinued in favour of TEDB. Transcribed once and frozen; not regenerated automatically.
The whole series for all 27 member states is one JSON file, MIT licensed, no API key: eu-vat-rates-history.json. Last rebuilt 11 Oct 2026.
Current EU rates last fetched from EC TEDB: 11 Oct 2026. This is the source-fetch date, not the date the rate last changed.
Historical rates are published for reference. Which rate applies to a given supply also depends on the place-of-supply and time-of-supply rules in force at the time, which this dataset does not model. For Latvian filings, confirm with the tax authority or an adviser. The Commission’s own record has gaps – where one is known, the missing period is filled from national legislation and labelled as such above. Spot another, and the issue tracker is open.
The update scripts, source data, and audit trail are public in the canonical GitHub repository. If this dataset is useful in your project, a star helps other developers find it.