PVN reference data for Latvia
The country pack stores these date-filtered headline references. They are not a rate decision for a particular product, customer, place of supply or subdivision; check the evidence status and authority links.
- Stored standard reference
- 21%
- Other stored reduced references
- 12%, 5%
Pack flag: reverse-charge scenarios are recorded for this jurisdiction. Confirm the transaction, customer status and required invoice note before using that treatment.
Pack flag: EU One Stop Shop scenarios are recorded. Eligibility and the applicable destination rate still depend on the supply and seller.
Identifiers to check in Latvia
- Tax / VAT number
- The pack calls the tax identifier Tax / VAT number. Add the relevant seller or buyer identifier when registration and transaction rules require it.
- Company register
- Uzņēmumu reģistrs
Draft defaults for Latvia
- Reference currency
- EUR
- Display number format
- 1.234,56 (point for thousands, comma for decimals)
- Display date format
- for example 11.09.2026
Invoice drafting checklist for Latvia
These are practical prompts for preparing a draft, not a declaration that every field is legally mandatory in every Latvia transaction. Buyer type, registration, value, supply and document type can change the required fields.
- Seller identity
- Check the legal or trading name, address and identifiers relevant to the seller.
- Buyer identity
- Check which buyer name, address and tax identifiers the transaction requires.
- Document reference
- Use an identifiable invoice number or other reference appropriate to the document type.
- Relevant dates
- Record the issue, supply and payment dates that apply to the transaction.
- Goods or services
- Describe each line and check whether quantity, unit, classification or supply location is needed.
- Tax treatment
- Record the applicable tax basis, rate, amount, exemption or reverse-charge note after verifying it.
- Amounts and currency
- Check line amounts, adjustments, net, tax and payable totals and identify the currency.
- Payment and delivery details
- Add the agreed payment instructions and confirm whether a structured format or delivery channel is required.
E-invoicing in Latvia
The registry contains an e-invoicing record for Latvia. Treat it as a research starting point and verify its scope, dates, format and delivery channel from the cited evidence. A generic file export is not proof of national-platform acceptance.
Review the Latvia e-invoicing record
Latvia invoice questions
Which invoice details should I check in Latvia?
Start with seller and buyer identities, document number and dates, line descriptions and amounts, tax treatment, totals, currency and payment details. Whether each field is legally required in Latvia depends on the parties, supply, registration and document type.
What PVN rate should I use in Latvia?
The stored Latvia profile lists 21% as a reference standard PVN rate. It is not a transaction-level calculation; verify the evidence date, category, place of supply and any regional rules before using it.
How do I check e-invoicing in Latvia?
FreeBillGen has an e-invoicing research record for Latvia. Verify its buyer scope, thresholds, dates, format and delivery channel against the cited evidence; a generic UBL or CII export is not a validated national profile.