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

    In force since: 01 Jul 2012
    Last verified: 01 Sept 2026
    Registry version: 2026.09

    Change history

    1. 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/

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