The following supplies of goods and services shall not be taxable:
- postal services supplied by the provider of the universal postal service:
- the collection, sorting, carriage, and delivery of such letter-post items the weight of which does not exceed two kilograms,
- the collection, sorting, carriage, and delivery of such postal parcels the weight of which does not exceed 10 kilograms;
- means of postal prepayment which are put into circulation and supplied in accordance with the Postal Law;
- the following medical services:
- medicinal services determined by the Cabinet and supplied by a medical treatment institution using the medical technologies approved in accordance with the procedures laid down in the laws and regulations (except for forensic medicine expert-examination in criminal cases or civil cases, disability expert-examination which is performed by the State Medical Commission for the Assessment of Health Condition and Working Ability and the divisions thereof, provision of opinions on the quality of medical care and working ability expert-examination in medical treatment institutions, evaluation of the health condition of military persons for granting the service pension, as well as cosmetic surgeries and cosmetologist services without medicinal indications and solarium services);
- the mandatory health examinations which are necessary on recruitment and health examinations which are necessary due to environmental factors harmful to health and special working conditions, as well as health examinations necessary for a person in order to exercise any rights granted or obligations specified in another law or regulation;
- the following services related to medicine which are necessary to ensure the supply of the above-mentioned medical services:
- transport of a patient by means of a vehicle that is specially equipped with medical devices that have been released for free circulation or supplied in accordance with health regulations acts on medical devices;
- supply of catering services which are ensured by a medical treatment institution to a patient during the medical treatment process;
- accommodation which is ensured by a medical treatment institution to a patient and to a person staying with the patient;
- assessment of conformity of the medical treatment institutions to the mandatory requirements and certification services of medical treatment institutions;
- clinical diagnosis laboratory services which are ensured in other medical treatment institutions;
- supply of human organs, milk and human blood (including blood plasma and blood cells);
- services supplied by dental technicians and the supply of dental prostheses by dentists and dental technicians;
- social care, vocational and social rehabilitation, social assistance and social work services that are supplied to inhabitants by persons who are registered in the Register of Social Service Providers, and also catering services which are supplied by a social service provider in accordance with its programmes;
- the supply of goods and services for the purposes of protecting children and young persons provided by public benefit organisations;
- services of the stay of children and pre-school education services supplied by pre-school education institutions, as well as services closely linked to those services supplied by the preschool-education institution itself;
- services of State-recognised educational institutions in the field of general education, vocational education, higher education and interest-related education, as well as the supply of services and goods closely related to such educational services supplied by abovementioned educational institutions;
- educational services, the supply of which to the educational institutions referred to above is ensured by educational institutions of other countries;
- educational services supplied by teachers giving private classes within the framework of general education, vocational education and higher education progmammes;
- the part of a schoolchildren 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 intended for children, events of amateur art groups, and events intended to charity purposes;
- visits to State-recognised museums, libraries, exhibitions, zoos and botanical gardens, and the cultural and cultural education activities organised by such institutions;
- services of the provision of public access and use of the information of the library collection;
- the royalty received by the author for his work and use thereof, as well as the consideration received by the performer and phonogram producer for the subject of related rights and use thereof;
- supply of gold, coins and banknotes to the Bank of Latvia;
- insurance and reinsurance services, including related services, ensured by an insurance or reinsurance intermediary or an auxiliary insurance service intermediary;
- the following financial transactions:
- crediting and granting of monetary loans (including intermediation) and the management of credit by the person granting it;
- transactions in credit guarantees or any other security for money (including intermediation) and the management of credit guarantees by the person who is granting the credit;
- services (including intermediation) relating to investment and current accounts and the attraction of other repayable funds, making of payments in cash and non-cash means of payment, fiduciary (trust) operations;
- services (including intermediation) relating to the issuing and servicing of payment instruments, as well as trade (including intermediation) in payment instruments and other money market instruments, except for the payment instruments which are supplied for collecting purposes or which contain precious metal;
- services (including intermediation) relating to investments in capital, derivative financial instruments and securities (including their emission, storage, alienation, supervision by the custodian bank, but except for other supervision), except for investment in capital, management of derivative financial instruments and securities;
- management of investment funds, State funded pension scheme investments, closed and open pension funds, risk capital funds, and also insurance companies and other investment portfolios which are collective investments or are established on the basis of the requirements laid down by such funds (including technical provisions and guarantee funds) if it is related to lawful or actual decision-making powers;
- gambling, raffles and lotteries, including the gambling and raffles that are organised via electronic communications services;
- sale of immovable property, except for the sale of unused immovable property and the sale of building land;
- residential tenancy (except for accommodation services at accommodation facilities - hotels, motels, guest houses, houses to be used for rural tourism, camp sites, tourist accommodations), if the service is supplied to residents.
- 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;
- the participation fee determined by the association or foundation registered in the Register of Associations and Foundations for participation in sports competitions organised in accordance with the requirements of the laws and regulations governing the field of sports if the association or foundation does not obtain additional income from the organisation of these sports competitions. If additional income is nevertheless obtained from the organisation of sports competitions, exemption from tax shall be applied in cases where this additional income is directed towards the purposes of the association or foundation in the field of sports;
- the fee for the sports training delivered by an association or foundation which is registered in the Register of Associations and Foundations and which implements an appropriately licensed programme in the field of sports to the persons who are engaged in sports if the purpose of the provided services is not to gain additional income for this association or foundation. If, nevertheless, additional income is gained when providing these services, the exemption from tax shall be applied in cases where the additional income is directed towards the provision or improvement of these services;
- the fees for the stay of children in camps for children organised in accordance with the requirements of the laws and regulations governing the field of education.