Import VAT rates in Latvia
Latvia applies a standard VAT rate of 21% and reduced rates of 12%, 5%, 0%. The table below lists each rate with the goods categories and CN codes the Taxes in Europe Database links to it.
Rates by category
| Rate | Category | CN codes |
|---|---|---|
| 0% exempt | Admission to shows, theatres, circuses, fairs, amusement parks, concerts, museums, zoos, cinemas, exhibitions and similar cultural events and facilities Cultural services. (Section 52, Paragraph 1, Clause 17 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 0% exempt | Provision of medical and dental care and thermal treatment Certain medical and dental services. (Section 52, Paragraph 1, Clauses 3, 4, 5, and 7 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 0% exempt | Supply of goods and services by organisations recognised as being devoted to social wellbeing by Member States and engaged in welfare or social security work Social care, vocational and social rehabilitation, social assistance and social work services. (Section 52, Paragraph 1, Clause 9 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 0% exempt | Admission to sporting events The fee set by an association or foundation for participation in sports competitions and for sports lessons. Provided that the purpose of the services provided is not to generate additional income for this association or foundation. (Section 52, Paragraph 1, Clauses 14.1 and 14.2 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 0% exempt | Supply of services by writers, composers and performing artists, or of the royalties due to them The royalty received by the author for his work and use thereof. (Section 52, Paragraph 1, Clause 18 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 5% reduced | Supply, including on loan by libraries, of books, newspapers and periodicals either on physical means of support or supplied electronically or both (including brochures, leaflets and similar printed matter, children's picture, drawing or colouring books, music printed or in manuscript form, maps and hydrographic or similar charts), other than publications wholly or predominantly devoted to advertising and other than publications wholly or predominantly consisting of video content or audible music. Books in the form of printed publication or electronic publication, the supply of the abovementioned literature online or by downloading them, if they are published in Latvian, Latgalian, or Livonian, as well as in the official languages of the EU, the EEA, Switzerland, EU candidate countries, and the OECD. (Section 42, Paragraphs 5, 8, and 9 of the Law; https://likumi.lv/ta/en/en/id/253451) | 49 |
| 5% reduced | Newspapers Newspapers in the form of printed publication or electronic publication, website publications and subscription fees, including the supply of the abovementioned periodicals online or by downloading them, if they are published in Latvian, Latgalian, or Livonian, as well as in the official languages of the EU, the EEA, Switzerland, EU candidate countries, and the OECD. (Section 42, Paragraphs 7–9 of the Law; https://likumi.lv/ta/en/en/id/253451) | 49 |
| 5% reduced | Periodicals Magazines and other periodicals in the form of printed publication or electronic publication, website publications and subscription fees, including the supply of the abovementioned periodicals online or by downloading them, if they are published in Latvian, Latgalian, or Livonian, as well as in the official languages of the EU, the EEA, Switzerland, EU candidate countries, and the OECD. (Section 42, Paragraphs 7–9 of the Law; https://likumi.lv/ta/en/en/id/253451) | 49 |
| 12% reduced | Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites Accommodation services in tourist accommodation sites. (Section 42, Paragraph 10 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 12% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Certain fresh bread, milk, poultry and eggs. (Section 42, Paragraph 16 of the Law; https://likumi.lv/ta/en/en/id/253451) | 0207 0401 0407 1905 |
| 12% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Specialised food products intended for infants. (Section 42, Paragraph 3 of the Law; https://likumi.lv/ta/en/en/id/253451) | 04 16 19 20 21 22 |
| 12% reduced | Foodstuffs (including beverages but excluding alcoholic beverages) for human and animal consumption; live animals, seeds, plants and ingredients normally intended for use in the preparation of foodstuffs; products normally used to supplement foodstuffs or as a substitute for foodstuffs Certain fresh fruits, berries and vegetables. (Section 42, Paragraph 16 of the Law; https://likumi.lv/ta/en/en/id/253451) | 07 08 12 |
| 12% reduced | Medical equipment, aids and other appliances normally intended to alleviate or treat disability, for the exclusive personal use of the disabled, including the repair of such goods Certain medical devices intended only for individual use by persons with functional body disorders. (Section 42, Paragraph 2 of the Law; https://likumi.lv/ta/en/en/id/253451) | 38220000 8713 87142000 90189030 90189084 9021 901920 |
| 12% reduced | Pharmaceutical products of a kind normally used for health care, prevention of illness and as treatment for medical and veterinary purposes, including products used for contraception and sanitary protection Medical products. (Section 42, Paragraph 1 of the Law; https://likumi.lv/ta/en/en/id/253451) | 30 |
| 12% reduced | Supply of district heating Supplies of thermal energy, if the actual consumer thereof is an inhabitant who purchases and consumes thermal energy for domestic needs. (Section 42, Paragraph 12 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 12% reduced | Transport of passengers and their accompanying luggage Scheduled inland transport services. (Section 42, Paragraph 4 of the Law; https://likumi.lv/ta/en/en/id/253451) | |
| 12% reduced | Wood used as firewood (until 1 January 2030) Supplies of firewood, if the actual consumer thereof is an inhabitant who purchases and consumes firewood for domestic needs. (Section 42, Paragraph 11 of the Law; https://likumi.lv/ta/en/en/id/253451) | 4401 |
| 21% | Section 41, Paragraph 1, Clause 1 of the Law . |
TEDB · 26 October 2026