VAT rates in Latvia 2021

21 percent rate

  • supply of goods and comparable transactions for consideration;
  • provision of services and comparable transactions for consideration;
  • the purchase of goods in the territory of the European Union for consideration;
  • import of goods;
  • receipt of inland services from taxpayers of EU Member States, taxpayers of third countries or third territories;
  • the purchase of new vehicles by any person within the EU.

12 percent rate

  • medicinal products registered in accordance with the centralised registration procedure of medicinal products of the European Medicines Agency;
  • medicinal products which are included in the list of medicinal products registered in the Republic of Latvia;
  • medicinal products for which the relevant authorisation of the State Agency of Medicines has been issued;
  • medicinal products the registration of which is not required in accordance with the pharmaceutical regulatory enactments;
  • medical devices (including their components, spare parts and accessories), 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 are normally used in the medical treatment or alleviation of organism functions, as well as are intended for the individual use of persons with organism disabilities;
  • milk intended for infants and its products;
  • dry and liquid milk mixtures for infants and products of these mixtures;
  • soy products for infants, dry and liquid soy mixtures;
  • fruit, berry and vegetable juices, squashes and purees intended for infants;
  • special easily digestible meat products and homogenised mixed-ingredient products intended for 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;
  • amino acid mixtures 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;
  • infant 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);
  • infant products and mixtures with lowered or elevated fat content;
  • infant products and mixtures with lowered or elevated carbohydrate content;
  • 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.

5 percent rate

(effective from 01.01.2018 to 31.12.2023)

 

  • 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;

0 percent rate

(applicable from 25.12.2020 to 31.12.2022)

  • the supply of the COVID-19 vaccines registered in accordance with pharmaceutical laws and regulations and the provision of inland services closely related to the vaccine;
  • the supply of COVID-19 in vitro diagnostic medical devices recognised in the EU by relevant EU legislation and the provision of inland services closely linked to these devices.

0 percent rate

  • the export of goods and supplies of goods not released for free movement where supplies of goods are carried out in customs warehouses and free zones;
  • delivery of goods if the goods have been sent to the fiscal representative for further exportation;
  • 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;
  • delivery of a new vehicle to any person from another Member State;
  • the purchase of goods by a fiscal representative in the EU, if they are to be exported;
  • importation of goods in accordance with Section 45 of the Value Added Tax Law;
  • inland services:
  • directly related to the export, import, transit and services in free zones and customs warehouses relating to goods not released for free circulation;
  •  international passenger transport;
  • refuelling 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 to natural persons (non-taxable persons) of a third country or third territory, if they export domestically purchased goods from 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.

0 percent rate

In accordance with the European Commission Decision (EU) 2021/660 of 19 April 2021 amending Decision (EU) 2020/491 on exemption from import duties and import VAT on goods needed to combat the effects of the outbreak of Covid-19 in 2020 (applicable from 30.01.2020 to 31.12.2021)

  • imports of goods needed to combat the effects of the COVID-19 outbreak

 

See VAT rates in other EU Member States here.