RateNest

EU member state

Latvia VAT

Latvia charges 21% standard VAT, with reduced rates of 12% and 5%. The 12% rate commonly covers books, newspapers, accommodation, and certain medicines; 5% is reserved for a shorter list of fresh food and similar supplies. Riga agencies invoicing EU clients should default to the reverse charge when the buyer is a VAT-registered business in another member state.

Reduced

5%

Selected fresh food and similar supplies. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.

Reduced

12%

Books, press, accommodation, and medicines. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.

Standard

21%

Most goods and services.

Net to gross

Latvia page

Net

€100.00

VAT

€21.00

Gross

€121.00

Most goods and services. Rounded to cents. Not tax advice.

Invoice at this rate

When the rate changed

  1. 1 Jan 2018 – now5% Reduced. Selected fresh food and similar supplies. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
  2. 1 Jan 2016 – now12% Reduced. Books, press, accommodation, and medicines. Listed rate from the European Commission VAT table, reviewed October 2026. Typical supplies are examples, not a legal list.
  3. 1 Jul 2012 – now21% Standard. Most goods and services.