Latvia VAT Registry — rate, source and change history
Standard rate 21%, in force since 01 Jul 2012. Last verified against Valsts ieņēmumu dienests (VID) on 01 Sept 2026.
Standard rate
21%
Reduced rates
5% · 12%
Registration threshold
€40,000 annual turnover
Currency
EUR
Provenance
Authority:Valsts ieņēmumu dienests (VID)
In force since: 01 Jul 2012
Last verified: 01 Sept 2026
Registry version: 2026.09
Change history
- 01 Jan 2024
Registration threshold raised to €50,000 domestically.
Cite this record
Taxelyo VAT Registry 2026.09 — Latvia standard VAT 21% in force since 01 Jul 2012, verified 01 Sept 2026 source: Valsts ieņēmumu dienests (VID) — https://www.vid.gov.lv/
Check your compliance
Get a personalized Tax Health Score with actionable recommendations.
Get Tax Health Score