Latvia VAT calculator (PVN)
Latvia VAT calculator (PVN)Latvian VAT is 21% as the standard rate with reduced rates of 12% and 5%, and registration is required once transactions pass 50 000 EUR — though while the excess stays within 10%, up to 55 000 EUR, you may defer registering until the end of the year.
Worked example · Vat Amount
With Amount of 100, this model computes Vat Amount of 21. See the full working.
✓ Verified against 7 self-test cases Updated for 2026 · sources checked 2026-10-05
How pvn (vat) in Latvia is calculated
Three rates, set by the VAT Act: 21% as the standard rate, 12% on medicines, heating and passenger transport among others, and 5% on certain books and publications.
The registration rule is where Latvia is genuinely unusual, and it explains why sources disagree about the figure. The threshold is 50 000 EUR. On top of it sits a 10% tolerance: while the excess is no more than 5 000 EUR — so total transactions up to 55 000 EUR — you have the right to defer registering until the end of the year. Above 55 000 EUR that right disappears.
So 50 000 and 55 000 are not rival figures, which is how they usually appear online. One is the threshold and the other is the top of its tolerance, and quoting either on its own loses the part that decides when you must act. Functionally this is the same two-tier shape Slovakia, Czechia and Slovenia use, expressed as a percentage rather than a second amount.
Worked example
ShowHide the full working: 5 inputs, 7 computed steps
| Inputs | |
|---|---|
| Amount | 100 |
| Direction | Add VAT (net → gross) |
| What is being supplied | Standard — 21% |
| B2B reverse charge applies | no |
| Turnover this year | 0 |
| Computed by the engine | |
| Rate | 0.21 |
| Effective Rate | 0.21 |
| Net Amount ✓ pinned | 100 |
| Vat Amount ✓ pinned | 21 |
| Gross Amount ✓ pinned | 121 |
| Must Register | no |
| Payer From | not required |
Every computed row comes from the engine, run on the inputs above. Rows marked ✓ pinned are also fixed by a published self-test, so a change to the model that moved them would fail its own tests.
Frequently asked questions
What is the VAT rate in Latvia?
21% as the standard rate, with 12% on medicines, heating and passenger transport and 5% on certain books and publications.
What is the VAT registration threshold in Latvia?
50 000 EUR of transactions in a calendar year. While the excess stays within 10% — 5 000 EUR, so up to 55 000 EUR in total — you may defer registering until the end of the year.
Why do sources say 50 000 and others 55 000?
Because both are right about different things. 50 000 EUR is the threshold itself; 55 000 EUR is the point at which the 10% tolerance runs out and you lose the right to defer registration.
How much VAT is on 100 EUR?
21.00 EUR at the standard rate, for 121.00 EUR gross. At 12% it is 12.00 EUR and at 5% it is 5.00 EUR.
Sources
- Pievienotas vertibas nodokla likums, 41. pants — nodokla likmes · checked 2026-10-05
- VID metodiskais materials (02.01.2025) — registracijas slieksnis un 10 % pielaide · checked 2026-10-05
Estimate. Not tax advice. The verification badge means the model reproduces the stated formula through 7 self-test cases; the sources support that the formula matches the rules.
Check the arithmetic yourself: how this calculator is verified — the formula behind every derived value, the 7 test cases the engine reproduces, and what the badge does and does not claim. Also available as machine-readable JSON.
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