Latvia VAT (PVN) Calculator
Calculate Latvian Value Added Tax (PVN) forward from net price or extract VAT from gross invoice totals under the Value Added Tax Law, covering 21% standard, 12% reduced, 5% food, and reverse charge regimes.
Parameters & Input Data
Calculation Summary
Itemized Statutory Matrix
| Component | Rate / Basis | Total (€) |
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Statutory Framework & Computation Methodology
Calculations reflect the latest tax and labor statutory standards of the Republic of Latvia (Latvijas Republika), including regulations from the State Revenue Service (Valsts ieņēmumu dienests - VID), the State Social Insurance Agency (VSAA), the Public Utilities Commission (SPRK), and the Enterprise Register (Uzņēmumu reģistrs). All microsecond client-side computations execute entirely on-device with zero telemetry.
Engr. Muhammad Shahzad
Verified Systems & Tax EngineerChief Systems Architect & Computational Specialist at AppsForPC. Statutory models calibrated to legal gazette publications and primary government tax codes.
Author Profile & Verification Credentials →Frequently Asked Questions
What is the standard VAT (PVN) rate in Latvia?
The standard Value Added Tax (Pievienotās vērtības nodoklis - PVN) rate in Latvia is 21%, applied to most commercial sales of goods and provision of services under the Value Added Tax Law.
What qualifying goods and services enjoy the 12% reduced PVN rate?
The 12% reduced rate applies to registered pharmaceutical drugs, medical products, baby food products, school textbooks, periodicals, books, domestic passenger transport, and tourist accommodation services.
Which agricultural products qualify for Latvia’s 5% PVN rate?
The 5% reduced VAT rate applies to fresh and unprocessed fruits, berries, and vegetables typical of Latvia’s local agricultural market.
What is the mandatory PVN registration threshold in Latvia?
A business established in Latvia must register as a taxable person with the State Revenue Service (VID) once its total taxable turnover exceeds €50,000 within any 12-month rolling window.
How does domestic reverse charge PVN work in Latvia?
Under Latvia’s reverse charge mechanisms (apgrieztā PVN maksāšana), the buyer rather than the seller accounts for VAT in high-risk sectors including timber and wood products, scrap metal, construction services, and mobile telecommunications equipment.