Publicēts: 19.10.2021.

VAT rates in Latvia 2023

  • supply of goods for consideration and transactions comparable to supply of goods;
  • supply of services for consideration and transactions comparable to supply of services;
  • Intra-Community acquisition of goods for consideration;
  • importation of goods;
  • receipt of services in inland from taxable persons of EU Member States, taxable persons of third countries or third territories;
  • Intra-Community acquisition of a new means of transport.
  • medicinal products registered in accordance with the centralised registration procedure of medicinal products of the European Medicines Agency;
  • medicinal products included in the list of medicinal products registered in the Republic of Latvia;
  • medicinal products for which the relevant permit of the State Agency of Medicines is issued;
  • medicinal products the registration of which is not necessary in accordance with the laws and regulation in the field of pharmacy;
  • medical devices (complementary parts, spare parts and accessories, thereof), if they have been released into circulation in accordance with the procedures laid down in the laws and regulations regarding registration of medical devices and they are normally used in the medical treatment or relief of functional body disorders, as well as are intended only for individual use by persons with functional body disabilities;
  • milk and dairy products intended for the nutrition of infants;
  • dry and liquid milk mixtures and dairy products of such mixtures intended for the nutrition of infants;
  • soy products, dry and liquid soy mixtures intended for the nutrition of infants;
  • fruit, berry and vegetable juices, squashes and purees intended for the nutrition infants;
  • special easily digestible meat products and homogenised mixed-ingredient products intended for the nutrition of infants;
  • drinks for infant nutrition - juices diluted with tea, specially prepared infant teas, water which is adapted for infants and put in a special packaging (still);
  • therapeutic diet enteral nutrition products for infants;
  • mixtures of amino acids for infants;
  • protein hydrolysates for infants;
  • infant mixtures with low lactose content or without lactose;
  • gluten-free products for infants who suffer from coeliac disease;
  • gluten-free products for infants who suffer from phenylketonuria;
  • special products for infants who have hereditary pathology of metabolism;
  • mixtures with lowered or elevated protein content and products which do not contain proteins (for example, artificial sago, flour, macaroni, bread, biscuits, groats, dry flakes) for the nutrition of infants;
  • products and mixtures with lowered or elevated fat content for the nutrition of infants;
  • products and mixtures with lowered or elevated carbohydrate content for the nutrition of infants;
  • inland transport services of passengers and their luggage;
  • supply of school literature and original literature issued in the form of printed publication or electronic publication (literary works - fiction, children's literature, scientific and popular science literature, reference literature, religious literature, literary memoirs - and their translation), except for the supply of the abovementioned literature online or by downloading it;
  • supply of such newspapers, magazines, newsletters and other periodical publications in the form of printed publication or electronic publication (except for the supply of the abovementioned periodical publications online or by downloading them) which are issued at least once in three months and one-off circulation of which exceeds 100 copies, as well as to the subscription fee thereof;
  • supplements of magazines in the form of a compact disc which are appended to the magazines without additional charge and are an integral part of the magazine if the information included in the compact disc supplements the information provided for in the magazines;
  • accommodation services in tourist accommodation sites;
  • firewood - wood in the form of round timber, logs, branches, bundles of branches or similar, wood chips or shavings, sawdust and wood residues, sawdust and wood residues in the form of agglomerated or non-agglomerated briquettes, granules or similar if the actual consumer thereof is an inhabitant who purchases and consumes firewood for domestic needs;
  • supplies of thermal energy, if the actual consumer thereof is an inhabitant who purchases and consumes thermal energy for domestic needs.
  • supply of school literature and original literature issued in the form of printed publication or electronic publication (literary works - fiction, children's literature, scientific and popular science literature, reference literature, religious literature, literary memoirs - and their translation), except for the supply of the abovementioned literature online or by downloading it;
  • supply of such newspapers, magazines, newsletters and other periodical publications in the form of printed publication or electronic publication (except for the supply of the abovementioned periodical publications online or by downloading them) which are issued at least once in three months and one-off circulation of which exceeds 100 copies, as well as to the subscription fee thereof;
  • supplements of magazines in the form of a compact disc which are appended to the magazines without additional charge and are an integral part of the magazine if the information included in the compact disc supplements the information provided for in the magazines;
  • supplies of food products which are the fresh fruits, berries and vegetables, including washed, peeled, shelled, cut and packaged, but not thermally or otherwise processed (for example, frozen, salted, dried):
    • apples;
    • chokeberries;
    • raspberries;
    • red bilberries;
    • pears;
    • carrots;
    • quinces;
    • bergamot berries;
    • sweetcorn;
    • lettuce (head lettuce) and chicory (including leaf chicory);
    • cranberries (including large cranberries);
    • gooseberries;
    • fennel;
    • beetroot;
    • turnips;
    • cabbage, curly kale, broccoli, cauliflower and similar food brassicas;
    • herbs (including dill, parsley, basil, coriander (kinza), mint and similar);
    • cucumbers;
    • viburnum berries;
    • red currants;
    • squash (courgette);
    • swedes;
    • potatoes;
    • blackberries;
    • logan berries;
    • kohlrabi;
    • korinte shadberries;
    • high bush blueberries;
    • garlic;
    • garlic chives;
    • pumpkins;
    • cherries;
    • cloudberries;
    • mangolds;
    • horse-radish;
    • blueberries;
    • radish;
    • wild strawberries;
    • parship;
    • patisson;
    • parsley roots;
    • rowan tree berries;
    • plums;
    • elderberries;
    • field beans;
    • beans;
    • leeks;
    • rhubarbs;
    • radishes;
    • lettuce vegetables (including, Romain lettuce, oakleaf lettuce, rucola, endive, mizuna, sprouts);
    • honeysuckle berries;
    • celery (root, stalk, leaf);
    • onions and shallots;
    • spring onions;
    • sorrels;
    • sea buckthorn berries;
    • asparagus;
    • spinach;
    • tomatoes;
    • Jerusalem artichokes;
    • turnips;
    • black currants;
    • strawberries;
    • peas.
  • exportation of goods and supplies of goods not released for free circulation where supplies of goods are carried out in customs warehouses and free zones;
  • dispatch of goods to a fiscal representative within the framework of exportation of goods;
  • the supply of goods within the EU, if the consignee is a registered taxable person of another Member State and the goods are supplied to another Member State;
  • supply of new means of transport to any person of another Member State;
  • acquisition of goods made by a fiscal representative, if the relevant goods are supplied to such fiscal representative for the purpose of exporting;
  • importation of goods in accordance with Section 45 of the Value Added Tax Law;
  • supply of services (the place of supply of which is inland):
  • directly related to the exportation, importation, transit traffic operations and services in free zone or customs warehouses and are directly related to goods not released for free circulation;
  • passenger transport operations on international routes;
  • fuelling of ships and aircraft and supply of goods intended for supply and provision of services (the place of supply of which is inland);
  • supplies of goods if a natural person of third country or third territory who is a non-taxable person within the EU brings the goods acquired inland out of the territory of the EU;
  • other transactions in accordance with Sections 43-50 of the Value Added Tax Law, subject to the conditions laid down in Section 51.