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 pageNet
€100.00
VAT
€21.00
Gross
€121.00
Most goods and services. Rounded to cents. Not tax advice.
When the rate changed
- 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.
- 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.
- 1 Jul 2012 – now21% Standard. Most goods and services.