VAT Calculator 2026 — Add or Remove VAT
Calculate an amount with or without VAT. The rates are given under the edition of the VAT Law in force from 1 January 2026.
- Checked 22 Oct 2026
- Source: VAT Law, likumi.lv
- Price without VAT
- €100.00
- VAT (21%)
- + €21.00
VAT rates in Latvia in 2026
The rate depends on the type of goods or service. This is a summary, not the full list: the entries give the VAT Law articles, and the rules on rates are in Articles 41–50, Annexes 1 and 2 and transitional provision 48. Our recommendation: if you are not sure about the rate for a specific product (CN code, the lists and exceptions in Annexes 1 and 2), agree it with your accountant or the State Revenue Service (SRS).
| Rate | Applies to | Basis (VAT Law) |
|---|---|---|
| 21% | Standard rate: applies unless the law provides otherwise. | Art. 41(1) point 1 |
| 12% | Examples (on the conditions stated in the law): medicines, medical devices, specialised foods intended for infants, regular domestic passenger transport, accommodation in tourist lodgings, wood fuel and thermal energy for household needs, fresh fruit, berries and vegetables from Annex 1. | Art. 42(1)–(4), (10)–(12), (16) point 1 |
| 12% temporary | Bread, milk, poultry meat and eggs from Annex 2 (with the exceptions in the annex): applies from 1 July 2026 to 30 June 2027. | Art. 42(16) point 2; transitional provisions, para. 48 |
| 5% | Books and press (including newspapers, magazines, periodicals) in print or electronic form, with the language conditions in the law and the exceptions in part 8. | Art. 42(5), (7)–(9) |
| 0% | Examples: export of goods; supply of goods within the EU on the conditions set in the law; international passenger transport; services directly linked to the export or import of goods or to transit transport. There are other cases. | Art. 41(1) point 3; Arts 43–50 |
More detailed list of rates and conditions
If goods are supplied as a set, each item is taxed at the rate the law provides for it (Article 41(2)).
| Rate | Supply or service | Basis |
|---|---|---|
| 21% | Standard rate: applies unless the law provides otherwise. | VAT Law, Article 41(1) point 1 |
| 12% | Medicines (registered under the EMA centralised procedure, included in the list of medicines registered in Latvia, authorised by the State Agency of Medicines, or not requiring registration). | VAT Law, Article 42(1) |
| 12% | Medical devices (including their components, spare parts and accessories) if they are placed on the market as required and are normally used to treat or relieve a bodily function disorder, as well as intended only for individual use by persons with bodily function disorders. | VAT Law, Article 42(2) |
| 12% | Specialised infant foods from the list in Article 42(3), if the label states that the product is intended for infant nutrition and a document attesting its safety is attached. | VAT Law, Article 42(3) |
| 12% | Regular domestic transport of passengers and their luggage. | VAT Law, Article 42(4) |
| 12% | Accommodation services in tourist lodgings. | VAT Law, Article 42(10) |
| 12% | The types of wood fuel listed in part 11 (firewood, chips or shavings, sawdust and wood residues, in the form of briquettes, pellets or similar) and thermal energy, if the actual consumer is a resident who buys and uses it for household needs. | VAT Law, Article 42(11), (12) |
| 12% | Fresh fruit, berries and vegetables from the list in Annex 1 (including washed, peeled, shelled, cut and packaged), but not heat-treated or otherwise processed (for example frozen, salted, dried). | VAT Law, Article 42(16) point 1 |
| 12% | Bread, milk, poultry meat and eggs from Annex 2 (CN 1905, 0401, 0207, 0407, with the exceptions named in the annex). This point applies from 1 July 2026 to 30 June 2027. | VAT Law, Article 42(16) point 2; transitional provisions, para. 48 |
| 5% | Books (including textbooks, brochures, printed music, maps and similar) in print or electronic form, if published in the state language, in Latgalian, in Livonian, or in the state or official languages of the other countries named in the law; does not apply to publications of an erotic or pornographic nature, publications whose content and purpose is the publication of advertising or commercial announcements, or those consisting entirely or mainly of audiovisual content or music (part 8). | VAT Law, Article 42(5), (8) |
| 5% | Press and other mass media publications (including newspapers, magazines, bulletins, periodicals) and subscription fees for them, under the same language conditions and the exception in part 8; the 5% rate also applies to supplements attached free of charge that are an integral part of the publication, if the information in the supplement adds to the information of the publication and does not have the character and content described in part 8 (part 9). | VAT Law, Article 42(7)–(9) |
| 0% | Export of goods; supply of goods within the EU on the conditions set in the law; international passenger transport; services directly linked to export, import and transit; other cases. | VAT Law, Article 41(1) point 3 (Articles 43–50, with conditions) |
How VAT is calculated
The taxable value of a supply of goods or services is the consideration (Article 34(1)), and the consideration is the value excluding VAT (Article 1 point 2), so VAT is added to the price without VAT or removed from the price with VAT.
The calculator works in cents and rounds to the cent (0.5 cent and above rounds up); this is the calculation principle of this calculator, and the articles of the VAT Law cited on this page do not state a rounding method for this calculation. When removing VAT, the VAT is the difference between the gross and the net amount, so it can differ by a cent from the net amount multiplied by the rate. Our recommendation: check the rounding of invoice amounts with your accountant or in your invoicing software.
Examples for each rate
| Rate | Price excl. VAT | VAT | Price incl. VAT |
|---|---|---|---|
| 21% | €100.00 | €21.00 | €121.00 |
| 12% | €100.00 | €12.00 | €112.00 |
| 5% | €100.00 | €5.00 | €105.00 |
| 0% | €100.00 | €0.00 | €100.00 |
Registration and filing
Registration
A domestic taxpayer is entitled not to register in the VAT register if the total value of supplies of goods and services made in Latvia in a calendar year, excluding tax, has not exceeded EUR 50,000 and the law does not provide otherwise (Art. 59(1)). Some VAT-exempt transactions also count towards the threshold (Art. 59(2)). If the threshold is exceeded by no more than EUR 5,000, registration may be postponed until the end of the calendar year (Art. 59(4)).
Return
A registered taxpayer files the return with the SRS within 20 days after the end of the taxation period unless the law provides otherwise (Art. 118(1)), and pays the calculated tax into the state budget within 23 days after the end of the taxation period unless Article 119 provides otherwise (Art. 119(1)). If the last day for filing is a day off or a public holiday, it is the next working day (Art. 118(7)). The taxation period is a month or a quarter depending on the conditions in Article 115.
Invoices
A registered taxpayer issues a tax invoice no later than the fifteenth day from the time of the transaction or receipt of the advance payment, unless Article 131 provides otherwise (Art. 131(1)). A simplified tax invoice may be issued in certain cases, for example for a domestic transaction whose value excluding tax is below EUR 150 (Art. 126(2) point 1).
More conditions and source
- Registration threshold: the value of fixed assets and intangible investments supplied is not included (Article 59(3) point 1), nor is the value of the transactions in Article 59(2) point 2 if they are of a casual nature and clearly differ from the type of the taxpayer’s business activity (Article 59(3) point 2).
- If the threshold was exceeded in the previous calendar year, the taxpayer has no right to apply Article 59(1), that is, the right to stay unregistered, in the calendar year (Article 59(10)), unless Article 59(11) provides otherwise.
- The taxation period is a month if the value of a registered taxpayer’s taxable transactions in the pre-taxation year or the taxation year exceeds EUR 50,000 or another case in Article 115(1) applies; the monthly period is kept for six calendar months if the taxpayer is registered in the VAT register in the taxation year (Article 115(2)); for other registered taxpayers it is a quarter (Article 115(3)).
- The details of a tax invoice are in Article 125.
Source: the Value Added Tax Law (Pievienotās vērtības nodokļa likums), edition from 01.01.2026 (likumi.lv, in Latvian). The rules on the calendar year and the taxation period are more detailed than shown here; in a specific situation see the law or ask an accountant. likumi.lv
Frequently asked questions about VAT
What is the standard VAT rate in Latvia in 2026?
The standard rate is 21% (VAT Law, Article 41(1) point 1). It applies to taxable transactions unless the law provides otherwise; the reduced-rate and 0% cases are in Articles 42–50.
Which goods and services have the 12% VAT rate?
Article 42 provides the 12% rate for, among others, medicines (part 1), medical devices on the conditions in the law (part 2), specialised infant foods (part 3), regular domestic transport of passengers and luggage (part 4), accommodation in tourist lodgings (part 10), wood fuel and thermal energy bought for household needs (parts 11, 12), as well as fresh fruit, berries and vegetables from Annex 1 and, from 1 July 2026 to 30 June 2027, bread, milk, poultry meat and eggs from Annex 2 (part 16). The table on this page is fuller. Our recommendation: for a specific product, check the annex lists and exceptions.
Which goods have the 5% VAT rate?
Under Article 42 the 5% rate applies to books (part 5) and to press and other mass media publications (part 7) in print or electronic form, with the exception in part 8 and the language conditions; part 9 extends the rate to certain supplements. For fresh fruit, berries and vegetables the edition of the VAT Law from 1 January 2026 provides the 12% rate (Article 42(16) point 1).
Is the 12% rate for bread, milk, eggs and poultry meat permanent?
No. Article 42(16) point 2 (bread, milk, poultry meat and eggs from Annex 2) applies from 1 July 2026 to 30 June 2027 (transitional provisions, para. 48). Annex 2 also has exceptions, for example UHT and condensed milk, frozen poultry meat, confectionery.
When may a business stay unregistered for VAT, and when is the registration application due?
A domestic taxpayer may stay unregistered if the total value of supplies of goods and services made in Latvia in a calendar year, excluding VAT, has not exceeded EUR 50,000 and the law does not provide otherwise (Article 59(1)). Some VAT-exempt transactions also count towards the threshold (Article 59(2)). If the threshold is exceeded by no more than EUR 5,000, registration may be postponed until the end of the calendar year (part 4); the registration application is then due by 30 November of that year (part 6), or by 31 December if the threshold was exceeded after 30 November (part 7). If the threshold is exceeded by more than EUR 5,000, the application is due by the 15th of the month following the month in which the threshold and the value referred to in part 4 were exceeded (part 5). There are other registration cases (for example Article 57).
By when must the VAT return be filed and the tax paid?
The return is filed within 20 days after the end of the taxation period unless the law provides otherwise (Article 118(1)); if the last day is a day off or a public holiday, it is the next working day (part 7). The calculated tax is paid to the state budget within 23 days after the end of the taxation period unless Article 119 provides otherwise (Article 119(1)). The taxation period is a month or a quarter depending on the volume of transactions and the other conditions in Article 115.
What is input VAT and how is it deducted?
Input VAT is, for example, the VAT amounts shown in invoices received from other registered taxpayers for goods and services acquired to support taxable transactions (or transactions made in other countries that would be taxable if made in Latvia) (Article 92(1)). A registered taxpayer may deduct input VAT from the tax payable to the state budget unless the law provides otherwise (Article 92(4)); it is deducted by stating the input VAT amount in the tax return and reducing the tax payable to the state budget by that amount (Article 92(5)). Deduction restrictions are also set in Article 100 (for example for passenger cars). The State Revenue Service (SRS), when carrying out tax administration measures, refunds a confirmed overpayment within 30 days after the return deadline, after the filing date (if the return was filed after the deadline) or after the filing date of an amended return (Article 109(1)); before that it covers the person’s taxes, duties and related payments administered by the SRS (Article 109(2)).
The results are indicative
The calculator gives an approximate result for information purposes and is not individual tax or accounting advice. The actual amounts may depend on the type of goods or service and the conditions that apply to it, the place of the transaction, your registration status. Our recommendation: agree the result with an accountant or the State Revenue Service (SRS) before you rely on it.
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