The following shall not be subject to VAT:
- postal services provided by the provider of the universal postal service:
- the collection, sorting, transport and delivery of letter-post items weighing not more than two kilograms,
- the collection, sorting, transport and delivery of postal parcels weighing not more than 10 kilograms;
- postal payment signs released and delivered in accordance with the Postal Law;
- the following medical services:
- medical services determined by the Cabinet and provided by a medical treatment institution to a patient, using medical technologies approved in accordance with the procedures laid down in laws and regulations (except for medical expert-examination in criminal or civil matters, disability expert-examination by the State Medical Commission for the Assessment of Health Condition and Working Ability and its structural units, provision of opinions on the quality of medical care and expert-examination of capacity for work in medical treatment institutions, assessment of the state of health of military personnel for granting a service pension, as well as cosmetic operations and services of beauticians without medical indications and solarium services);
- the mandatory health examinations necessary upon taking up employment and the health examinations necessary due to factors of the working environment harmful to health and special working conditions, as well as the health examinations necessary for the implementation of any rights or obligations assigned to a person in another regulatory enactment;
- the following medical-related services necessary to ensure the provision of the above-mentioned medical services:
- transportation of the patient with a vehicle specially equipped with medical devices the samples of which have been registered in accordance with the procedures laid down in laws and regulations;
- catering provided by the medical treatment institution to the patient during the medical treatment process;
- accommodation provided by the medical treatment institution to the patient and to the person staying with the patient;
- conformity assessment of medical treatment institutions with the minimum requirements and certification services of medical treatment institutions;
- clinical diagnostic laboratory services provided in other medical treatment institutions;
- supply of human organs, breast milk and human blood (including blood plasma and blood cells);
- dental services;
- services provided by dental technicians and dental hygienists to the patient;
- social care, vocational and social rehabilitation, social assistance and social work services provided to the population by persons registered in the register of social service providers, as well as catering services provided by the social service provider in accordance with its programmes;
- the supply of goods and services for the protection of the rights of children and young people by public benefit organisations;
- children's accommodation and pre-school education services provided by pre-school educational institutions;
- the services of state-recognised educational establishments in the fields of general education, vocational education, higher education and interest-related education, as well as the provision of services closely related to these educational services and the supply of goods by those educational institutions;
- educational services, the provision of which to the educational institutions referred to above is provided by educational institutions of other countries;
- educational services provided by teachers in the framework of private lessons in general education, vocational education and higher education curricula;
- the part of the student transport service financed from local government budgets and carried out by licensed carriers in accordance with the Local Government Law;
- vocational training or retraining services for unemployed persons organised by the State Employment Agency;
- the following cultural services:
- theatre and circus performances;
- concerts;
- events for children, events of self-action art collectives and events dedicated to charitable purposes;
- visits to state-recognised museums, libraries, exhibitions, zoos and botanical gardens and cultural and cultural education activities organised by these institutions;
- services for ensuring public availability and use of the information of the library collection;
- the remuneration received by the author for the work and its use, as well as the remuneration received by the performer and phonogram producer for the related right and its use;
- supply of gold, coins and banknotes to the Bank of Latvia;
- insurance and reinsurance services, including related services, provided by an insurance or reinsurance intermediary or an insurance ancillary service intermediary;
- the following financial transactions:
- crediting and granting of cash loans (including mediation) and credit management by the grantor of the credit;
- transactions with credit guarantees or other money collateral (including mediation) and the management of credit guarantees by the grantor of the credit;
- services (including mediation) relating to deposit and current accounts and other repayable funds, the execution of cash and non-cash payments, trust operations;
- services (including mediation) relating to the issue and servicing of means of payment and trade (including mediation) with means of payment and other money market instruments, with the exception of means of payment supplied for collecting or containing precious metal;
- services (including mediation) relating to investments in capital, financial derivatives and securities (including their issue, storage, disposal, custodian supervision, but excluding other supervision), with the exception of investment in capital, the management of derivative financial instruments and securities;
- the management of investment funds, investments in the State funded pension scheme, closed and open pension funds, venture capital funds, as well as insurance companies and other investment portfolios that are collective investments or are established on the basis of the requirements laid down by such funds (including technical reserves and guarantee funds), if it is related to legal or actual decision-making powers;
- gambling and lotteries, including gambling and lotteries, the organisation of which takes place through electronic communications services;
- the sale of immovable property, except the sale of unused immovable property and the sale of building land;
- rental of residential premises (except guest accommodation services in guest accommodation establishments - hotels, motels, guest houses, houses to be used for rural tourism, campsites, tourist accommodation establishments), if the service is provided to residents.
- the services provided by an independent group of persons to the members of this group, if the conditions referred to in Section 52.1of the Value Added Tax Law are fulfilled.