Latvian VAT registration

What are the Latvian VAT registration thresholds?

The registration threshold for foreign businesses (VAT/GST/Tax registered in their home state) trading in Latvia is nil.

For EU VAT registered companies selling goods over the internet to consumers in Latvia, the VAT registration threshold (distance selling) is €35,000 per annum.

What information is required to get a Latvian VAT number and registration?

For non-resident businesses the Latvian State Revenue Service will require form VAT-22 to be completed and submitted with the following documentation:

  • VAT certificate to prove the business is registered for VAT elsewhere in the EU, if appropriate.
  • An extract from the company’s national trade register.

 Is a Latvian fiscal representative or agent required?

Since 2002, in accordance with the EU VAT Directives, a local Latvian fiscal representative or agent is not required by a company resident in another EU member state.  Since 2014 non-EU businesses are no longer required to appoint a fiscal representative and may register directly with the Latvian State Revenue Service.

What is the format of a Latvian VAT number?

Registration for VAT will take three to five working days from the submission of the documents. Once the registration has been granted, a unique Latvian VAT number is allocated to the company.  All EU member states have a fixed format for their VAT numbers.  In Latvia, it includes the prefix LV followed by 11 digits.  For example: LV 12345678910

Latvian Number Format

Country Code LV
Format 12345678901
Characters 11 characters

What next?

Once a business has received a VAT number, it is free to commence trading, and charging Latvian VAT.  It must comply with the Latvian VAT compliance rules, and file regular returns (see Latvian VAT Returns briefing).

Need help with your Latvian VAT compliance?

Researching Latvian VAT legislation is the first step to understanding your VAT compliance needs. Avalara has a range of solutions that can help your business depending on where and how you trade.