Latvian VAT Registration

In an increasingly globalized economy, understanding the intricacies of tax systems in different countries becomes paramount. Take, for instance, the Latvian VAT registration process; a key consideration for any business contemplating expansion into this vibrant Baltic nation.

The absence of a registration threshold for foreign businesses, combined with a distance selling threshold set at €35,000 per annum, presents an intriguing mix of challenges and opportunities.

But how does one navigate the VAT-22 form completion or comprehend the specific format of a Latvian VAT number? And what about the implications once the VAT number is obtained?

As we explore these questions and more, a clearer picture of the Latvian VAT landscape will start to emerge, offering actionable insights for businesses looking to establish a presence in Latvia.

Key Takeaways

  • Latvian VAT registration is crucial for businesses planning to expand into Latvia.
  • Foreign businesses have no registration threshold, which presents both challenges and opportunities.
  • Compliance with Latvian VAT Law and regular filing of VAT returns is mandatory.
  • Understanding the format and implications of a Latvian VAT number is essential for proper compliance and tax obligations.


In the context of Latvian Registration, it is imperative to understand its key aspects and ensure compliance with the associated regulations.

This overview provides a comprehensive understanding of the registration thresholds, the information required for obtaining a Latvian VAT number, and the requirements concerning a local fiscal representative.

Additionally, it highlights the format of a Latvian VAT number, the steps following its procurement, and the essential advice for VAT compliance.

Key Latvian VAT Registration Aspects

Understanding the key aspects of Latvian VAT registration is crucial for businesses intending to trade in Latvia. Key elements include:

  1. Registration thresholds: Foreign businesses have a nil threshold, while EU companies selling goods online to consumers in Latvia must register for VAT if sales exceed €35,000 annually.
  2. VAT number format: Upon successful application for registration, a unique Latvian VAT number is assigned.
  3. Compliance post-registration: Compliance with Latvian VAT Law is mandatory, including filing regular returns with the SRS VAT payer register.

Essential VAT Compliance Advice

Building on the foundation of key Latvian VAT registration aspects, we now turn our focus to the essential advice on VAT compliance.

Once a taxable person is registered for VAT in Latvia, they must adhere to EU VAT Directives and local VAT obligations. This includes regular filing of VAT Returns to the tax authorities, using their VAT number in Latvia, in compliance with Value Added Tax regulations.

Simplify Latvian VAT Calculations with Our Specialized Calculator

Make your VAT management in Latvia effortless! Our bespoke VAT Calculator is crafted to demystify the complexities of Latvia’s Value Added Tax. Just enter your amounts – net or gross – and let the calculator do the rest, applying the standard 21% VAT rate. Ideal for both individuals and businesses, it’s your go-to tool for accurate, compliant tax computations. Say goodbye to VAT calculation headaches and hello to efficiency. Ready for a smoother tax experience? Calculate your Latvian VAT today.

Frequently Asked Questions

What Is VAT Number in Latvia?

A VAT number in Latvia is a unique identifier for companies registered for VAT. It includes the prefix LV followed by 11 digits, for example, LV 12345678910. This number is required for trading and charging Latvian VAT.

Is Latvia in the EU for VAT Purposes?

Yes, Latvia is in the European Union for VAT purposes. This allows companies from other EU member states to trade in Latvia using their existing EU VAT number and follow local compliance rules.

How Do I Know if VAT Is Registered?

To determine if VAT is registered, you can verify the VAT number through the respective country’s tax authority or the EU’s VIES system. Furthermore, valid registration includes charging and reporting VAT according to government rules.

What Is PVN in Latvia?

PVN, or Pievienotās vērtības nodoklis, is the Value Added Tax (VAT) in Latvia. It’s a consumption tax included in goods and services prices. The standard VAT rate is 21%, with certain exceptions for specific items.


In conclusion, understanding the intricacies of Latvian VAT registration is essential for businesses seeking to expand into this region.

There are no registration thresholds for foreign entities, and compliance with VAT rules and regular returns are mandatory.

The process involves submission of key documents and completion of VAT-22 form.

The absence of a need for a fiscal representative or agent simplifies the process, making Latvia an attractive destination for businesses exploring European markets.

Barry Caldwell

Barry Caldwell

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