VAT registration in Latvia 2026
If VAT registration is required abroad, the obligation in Latvia may arise even before the first transaction for which your company is to settle Latvian VAT.
Check when you need a VAT number with the LV prefix, what documents Valsts ieņēmumu dienests (VID) accepts, how to access EDS and what to check before the first invoice.
The most important information before submitting your application
What needs to be determined before submitting an application to VID?
First, determine the transaction model and the person responsible for settling VAT. Only then should you select the form, power of attorney, and scope of access to EDS.
Competent authority
The register is kept by the Latvian Valsts ieņēmumu dienests, i.e. the State Tax Service.
Number format
The EU VAT number has the prefix LV and 11 digits, for example LV12345678901.
The moment of action
In many scenarios, registration must be completed before the transaction that triggers the obligation can take place.
Post-registration service
Declarations and reports are submitted electronically via the Electronic Declaration System.
When might a foreign company need a Latvian VAT number?
This check is necessary if your company carries out a taxable transaction in Latvia and the tax is not settled by the buyer or under a special procedure.
| Scenario | Why does it require analysis? | What can change the outcome |
|---|---|---|
| Warehouse or fulfillment in Latvia | The movement of your own goods and subsequent local sale may create VAT obligations. | Call-off stock procedure, recipient status and actual flow of goods. |
| Import and sale after customs clearance | The importer and the entity making the onward delivery are not always the same person. | Delivery terms, customs representative, import procedure and place of resale. |
| Delivery with assembly | When selling with installation to a consumer or unregistered entity, the supplier may be liable for VAT. | Customer status, installation location and the possibility of applying reverse charge. |
| B2C Sales | The EU threshold of EUR 10,000, the country of origin of the shipment, OSS and excise goods are relevant. | OSS usage, local inventory and type of goods sold. |
| Local service in Latvia | Not every service is subject to the general B2B and reverse charge rules. | Type of service, status of the buyer and place of actual performance. |
| Permanent place of business | The involvement of local resources may affect the place of taxation and VAT settlement. | Staff, technical resources, decision-making and the participation of these resources in the transaction. |
Does the EUR 50,000 threshold protect a foreign company from registration?
Not automatically. The small business threshold does not replace analysis of the specific transaction of the foreign taxpayer.
National threshold
It applies to specific conditions of the small business exemption system. It is not a universal limit for every company not based in Latvia.
B2C Sales in the EU
A common threshold applies to certain distance deliveries and electronic services. Once this threshold is exceeded, OSS can replace some local registrations.
SME system in the EU
Cross-border exemption requires meeting the EU limit, the national limit, and obtaining authorization in the country of establishment. It does not apply by default.
Warehouse, import, B2C and assembly – where do risks most often arise?
It is the logistics and invoicing model, not the company's industry, that most often determines VAT registration in Latvia.
Own goods in a Latvian warehouse
Check the movement of goods to Latvia, local deliveries, returns, losses and the moment of transfer of the right to dispose of the goods.
Import and subsequent sale
Agree on who is the importer, who settles the import VAT and whether clearance will result in a local sale or delivery to another country.
E-commerce and B2C sales
OSS helps with distance selling from another EU country, but does not settle all events related to inventory stored in Latvia.
Delivery with assembly or installation
In the case of a delivery to a consumer or an unregistered entity, the registration obligation may arise before the first transaction is made, regardless of its value.
When might local registration not be needed?
Simplification only works within its limits. A single company can simultaneously have transactions covered by OSS and transactions requiring an LV number.
Reverse charge
If a Latvian buyer is settling tax, a foreign supplier may be able to avoid registration for this transaction. The type of service and the buyer's status must be verified.
OSS or IOSS
E-commerce procedures simplify the settlement of certain B2C sales. They do not replace the LV number for in-house warehouses, local deliveries, or imports outside the scope of the procedure.
Call-off stock and triangular transaction
Simplifications require the maintenance of specific conditions and records. Failure to do so may result in the obligation to register at an earlier date.
Cross-border SME system
It is available only to EU-based companies that meet the limits and have received confirmation of eligibility. The EX number is not a standard VAT LV number.
Fiscal representative
In specific commodity transactions, it may perform VAT obligations on behalf of a foreign entity. This is not an automatic obligation for every non-EU company.
Customs warehouse or free area
The customs procedure may postpone or change the moment when obligations arise, but the removal of the goods and subsequent delivery must be analysed.
Need a map of general rules?
We discuss rates, reverse charge, import, OSS, VIES and tax refunds in more detail in a separate guide.
How to register a company for VAT in Latvia?
Good registration begins with economic justification and consistent data. The form itself is the last step in the analysis, not the first.
- Describe your business model.Indicate your products, services, warehouses, shipping countries, customer types and planned dates.
- Find the trigger transactionDetermine the first event at which your company is to settle Latvian VAT.
- Check simplificationsVerify reverse charge, OSS, IOSS, call-off stock, triangular transaction and SME system.
- Download the current formUse the current application for a taxpayer from another EU country or a third country.
- Determine representationDecide who signs the application, prepare the power of attorney and the scope of access to EDS.
- Submit a complete set of documents.Send the application via EDS, by email with a secure signature or submit it at a VID service point.
- Answer VID questionsRespond consistently and include evidence of your business model if requested.
- Verify number activationCheck the VID and VIES register, determine the number's expiry date and start the settlement process.
Where to apply for a Latvian VAT number?
The VID provides three channels for submitting documents. After registration, electronic processing of declarations and reports is performed via EDS.
Electronic Declaration System
The most convenient channel for submitting documents, communicating with VID and subsequent handling of tax obligations.
Email with electronic signature
Documents can be sent to VID by e-mail if they have been provided with an appropriate electronic signature.
Customer service point
The application can also be submitted in person at the service center of the State Tax Service.
A company from another EU country
VID publishes a separate manual for taxpayers from Member States, including a list of documents and sending channels.
Non-EU company
For taxpayers from third countries, the VID maintains a separate procedural page. Representation rules must be tailored to the transaction.
What documents need to be submitted to VID?
The official list is short. However, VID may request additional information to confirm your business model and eligibility for registration.
| Document | When is it needed? | What to watch out for |
|---|---|---|
| Foreign taxpayer application | Always when registering an entity from another EU country, third country or third territory. | Download the current form. VID marked the form version as updated on February 10, 2026. |
| Power of attorney | If the application is signed by an authorized person instead of the taxpayer. | The scope must include signing and submitting the application and, if necessary, further correspondence. |
| EDS Access Request | If the company is not yet registered as an EDS user. | Determine users and access rights so that after activating the number, you can handle responsibilities electronically. |
Data that is worth preparing organizationally
- company registration document and details of representatives;
- national tax number and VAT number in the country of residence;
- description of the business and reason for registration in Latvia;
- contracts, orders or pro forma invoices confirming planned transactions;
- goods flow map and delivery conditions;
- planned date of the first transaction subject to VAT.
This is not an additional official attachment list
Organizational materials help you prepare a coherent application and quickly respond to VID inquiries. They should not be presented as mandatory documents in every case.
How long does VAT registration take in Latvia?
Don't plan your sale based solely on the catalog date. The time depends on the completeness of the application, the signature method, access to the EDS, and any questions from the office.
Official deadline
The general VID service catalogue may indicate a standard time for registration, but the pages intended for foreign taxpayers do not promise an unconditional time for every case.
Questions and additions
VID may refuse entry if the application lacks the required information or documents. Additional information will prolong the process.
Number expiration date
Don't automatically assume retroactive registration. Base invoicing on the decision and date shown in the VID register.
What does a Latvian VAT number look like and where can I find it?
The EU VAT number in Latvia has the prefix LV and 11 digits. After registration, verify it in two registers, as each answers a different question.
Number format
On invoices and in EU transactions, use the full number with the LV prefix.
VID Register
Shows taxpayer status and dates of registration and deletion from the Latvian VAT register.
VIES
Confirms the validity of the number for intra-EU transactions. Keep proof of dated verification.
Who can represent the company before VID?
A representative submitting an application and a fiscal representative are two different roles. These terms should not be used interchangeably.
| Role | Typical range | Is it always mandatory? |
|---|---|---|
| Proxy | Signing or submitting the application, correspondence with VID, access to EDS within the assigned scope. | No. It is required when the company does not operate independently or the application is signed by an authorized person. |
| Fiscal representative | VAT settlement and representing a foreign entity in specific commodity transactions specified in the regulations. | Not for every foreign company. Its use depends on the transaction model. |
| Customs representative | Handling customs declarations and representation during import or export. | It does not automatically replace a tax representative or fiscal representative. |
| IOSS Intermediary | Handling obligations in the IOSS procedure for B2C import sales covered by this procedure. | Applies only to IOSS and does not take over all VAT obligations in Latvia. |
When can a fiscal representative be important?
In Latvia, a fiscal representative operates in specific commodity chains, including those related to import, intra-EU supply or export.
Import and further delivery
It may concern the release of goods for circulation and subsequent delivery within the EU or within the territory of a country.
Acquisition and export
The role may include accepting goods in Latvia for subsequent export outside the EU.
No universal obligation
Simply being based outside the EU does not automatically mean that every company must appoint a fiscal representative.
What to check before the first invoice and after registration?
The VAT number doesn't end the process. You still need to set up invoicing, reporting, data control, and team accountability.
Before the first invoice
- confirm the activation date of the number in the VID register;
- verify the number in VIES for EU transactions;
- determine the appropriate reverse charge rate or basis;
- update seller and buyer details on the invoice;
- check the moment when the tax liability arises;
- establish rules for recalculation, corrections and numbering of documents.
Post-registration processes
- activate users and permissions in EDS;
- establish a settlement period and a calendar of obligations;
- assign an owner of sales and purchase data;
- check the consistency of records with customs and warehouse documents;
- monitor VIES, OSS, Intrastat and other reports depending on the transaction;
- archive decisions, confirmations and correspondence with VID.
Registration completed - now it's time to settle accounts
We cover forms, deadlines, corrections, nil returns and tax payment in a separate guide so as not to confuse two different stages.
When should you consider deregistering for VAT in Latvia?
The absence of current sales does not always mean the absence of obligations. Before filing a deregistration application, the entire operating model must be closed.
Inventory and transactions
Check for any remaining goods, adjustments, returns, advance payments or open deliveries in Latvia.
Reports and payments
Make sure all required returns have been filed and any arrears or overpayments have been resolved.
Confirmation of deletion
Don't stop reporting based solely on internal decisions. Check the status end date in the VID registry.
The most common mistakes when registering VAT in Latvia
The greatest risk usually arises before the application is submitted: when the company incorrectly qualifies the transaction or notices the obligation too late.
Incorrect analysis of the obligation
- automatic application of the EUR 50,000 threshold;
- the assumption that OSS includes a reserve in Latvia;
- omitting the movement of one's own goods;
- failure to verify the buyer's status.
Incoherent conclusion
- different description in the form and contract;
- incomplete power of attorney;
- no date of first transaction;
- outdated form or company details.
No post-registration process
- inactive access to EDS;
- using the number before the confirmed date;
- no VIES control;
- unidentified settlement owner.
VAT registration in Latvia: three decisions before submitting the application
First, transaction qualification, then documents and EDS, and finally readiness for invoicing and reporting.
Establish obligation
Check the flow of goods, place of supply, customer status and entity responsible for VAT.
Select registration mode
Select the current form, submission channel, power of attorney and scope of access to EDS.
Start billing
Confirm the number in VID and VIES, set invoices, source data and a calendar of duties.
VAT Registration in Latvia - Frequently Asked Questions
Short answers to the most common questions before obtaining an LV number.
Not always. Registration depends on the type of transaction, the place of taxation, the buyer's status, and who accounts for VAT. Typical risk points include local warehousing, import, domestic sales, and delivery with assembly.
The €50,000 threshold operates under the small business exemption scheme, but it does not automatically protect every foreign company. Some transactions require registration regardless of value.
This often requires detailed analysis. Moving your own goods to a Latvian warehouse and subsequent sale may create a VAT liability. An exception may be made if the call-off stock simplification is correctly applied.
Only for transactions covered by OSS. The procedure does not account for, for example, the movement of own goods to a warehouse in Latvia or any local sales from that warehouse.
Registration for a specific supply or service may be eliminated if the law transfers the obligation to the Latvian buyer. However, each transaction category must be examined separately.
The VID indicates the foreign taxpayer's application, the power of attorney if the application is signed by an authorized person, and the request for access to the EDS if the company does not yet have access. The office may request additional clarification.
Documents can be submitted via EDS, sent by email with an electronic signature, or delivered in person to the VID service center.
The time depends on the completeness of the application and additional VID questions. It's not worth scheduling your first invoice based solely on the catalog date; it's safer to wait for a confirmed activation date.
The Latvian EU VAT number consists of the LV prefix and 11 digits, for example LV12345678901. You can check the number status in the VID register and the VIES system.
There is no rule that every non-EU company must appoint a fiscal representative. This specific role applies to specific commodity transactions. A separate agreement must be reached on who will sign the application and handle the EDS.
No. The EORI number is used for customs identification purposes and does not replace the VAT number. Depending on the import model, a company may need both an EORI number and a VAT LV number.
Confirm the activation date in VID and VIES, activate access to EDS, set up invoicing, determine the settlement period, data sources and responsibility for declarations and additional reports.
This text is for informational purposes only and does not replace an individual tax assessment. When registering for VAT in Latvia, it is important to verify the taxpayer's status, transaction model, place of taxation, the possibility of applying simplifications, the current VID form, the method of representation, and obligations after obtaining the number.
