Latvia VAT invoice requirements

A Latvian VAT invoice, the nodokļa rēķins, follows Article 125 of the VAT Law, which lists more details than most countries: units of measure, fixed Latvian wordings and separate values per rate. Structured B2B e-invoices follow in 2028.

Last checked November 2026Sources

Invoice: nodokļa rēķins
VAT number: LV + 11 digits PVN reģistrācijas numurs [1]
Standard VAT rate: 21% [2]
Simplified invoice: Under €150 excl. VAT (domestic) [2]
Keep invoices: 5 years [2]
E-invoicing: B2G since 2025; B2B from 2028

What an invoice in Latvia must show

Every EU VAT invoice carries the details of Article 226 of the VAT Directive: number, dates, both parties, VAT numbers, goods or services, taxable amount per rate, rate and VAT. The overview lists them. Latvia adds:

Unit of measure: Name, quantity and unit of measure of the goods or service (Art. 125(1)(8)). [2]
Address of private persons: For an individual, the declared place of residence is given as the address of supplier or buyer (Art. 125(1)(3),(5)). [2]
Exemption / 0% reference: Reference to the Latvian VAT Law article, the VAT Directive article, or another statement of the legal basis for the 0% rate or exemption (Art. 125(1)(15)). [2]
Reverse charge wording: Latvian wording "nodokļa apgrieztā maksāšana" when the buyer is liable for the VAT (Art. 125(1)(16)). [2]
Other fixed wordings: "pašaprēķins" (self-billing), "naudas līdzekļu uzskaite" (cash accounting), "peļņas daļas režīms lietotām precēm" (margin scheme, second-hand goods) and similar (Art. 125(1)). [2]
VAT in euro: Amounts may be in any currency, but VAT payable must be stated in euro at the accounting exchange rate valid at the start of the transaction day (Art. 129(5)). [2]
Separate values by rate: When an invoice mixes supplies at different rates and exempt supplies, their values are shown separately (Art. 129(4)). [2]

VAT rates in Latvia

The 12% rate for bread, milk, poultry meat and eggs is a pilot applying from 1 July 2026 to 30 June 2027 (VAT Law Art. 42(16)(2), transitional provision 48). An invoice shows the taxable amount and the VAT for each rate it uses [2].

VAT rates in Latvia
Rate	Applies to (examples)
21%	Standard rate: everything without a lower rate
12%	Medicines and medical devices, specialised infant food, scheduled domestic passenger transport, accommodation in tourist establishments, firewood and heating for households, fresh fruit, berries and vegetables (Annex 1); bread, milk, poultry meat and eggs (Annex 2) from 1 July 2026 to 30 June 2027
5%	Books (incl. educational literature, children's picture and colouring books, printed music, maps), in print or electronic form; press and periodicals (newspapers, magazines), in print or electronic form; excludes erotic/advertising-dominated publications
0%	Exports; intra-EU supplies of goods to a buyer with a valid VAT number in another Member State, among others

Issuing and keeping invoices

Currency: Invoice amounts may be in any currency, provided the VAT payable or corrected is expressed in euro (Art. 129(5)). [2]
When to issue: No later than the 15th day after the transaction or receipt of an advance payment. Intra-EU supplies of goods and general-rule services where the EU buyer pays the VAT: by the 15th of the month following the transaction (Art. 131). [2]
Simplified invoice (vienkāršotais nodokļa rēķins): A registered VAT payer may issue a simplified VAT invoice for a domestic transaction worth less than €150 excluding VAT (and for documents amending an earlier invoice). It must show: issue date; supplier's name, address and VAT number; buyer's name, address and VAT number; goods or service type and quantity; price and total (with or without VAT); VAT rate and VAT amount. A cash receipt may serve as a simplified invoice without the buyer's details if the transaction is under €30 excluding VAT (Art. 126). [2]
Keeping invoices: VAT invoices (issued and received) must be kept for 5 years from the date of issue, longer where an input VAT adjustment period runs beyond that; invoices must be kept in Latvia unless stored electronically with full online access (VAT Law Art. 133). [2]

E-invoicing in Latvia

Latvia started with invoices to public bodies and moved the B2B step from 2026 to 2028. Until then, e-invoicing between businesses is voluntary and an electronic invoice needs the recipient's acceptance.

1 January 2025
B2G: suppliers must issue structured e-invoices to budget institutions
Accounting Law amendments of 31 October 2024; contracts concluded before 31 December 2024 could defer to 1 January 2026. [3]
In force
1 January 2026
Reporting e-invoice data to VID for G2G, B2G and G2B transactions
Phased reporting set by amendments adopted 5 June 2025. [3]
In force
1 January 2028
B2B: structured e-invoices between Latvian businesses, reported to VID
Saeima adopted the postponement on 5 June 2025. Until then B2B e-invoicing is voluntary. Exemptions exist e.g. for sales paid with cash-register receipts. [4]
Postponed

Good to know for Shopify sellers

Selling into Latvia from another EU country? An invoice follows the rules of the country where the supply takes place. If you report your sales to consumers through the One Stop Shop (OSS), the rules of your OSS country apply instead, and when a business customer pays the VAT under the reverse charge, your own country's rules apply [5].

For sales to private persons (non-taxable persons), a registered VAT payer issues a VAT invoice only on the customer's request (VAT Law Art. 127(3)). [2]
An electronic VAT invoice may be issued only if the recipient accepts that form (Art. 132(1)). [2]
Intra-EU 0% supplies of goods need the buyer's valid VAT number on the invoice and transport documents (Art. 43(4)). [2]

Make an invoice for Latvia

For a one-off sale, the free invoice generator lays out seller, buyer, VAT per line and the reverse charge note in your browser and saves a PDF. Add the national details listed above yourself.

For every Shopify order, Paperly: Invoice Order Printer builds the invoice from the order with the totals Shopify recorded, numbers invoices without gaps in your own series, issues a credit note for each refund that refers to the invoice, and keeps issued invoices unchanged for 10 years. When you enter your VAT number, the PDF carries Factur-X / ZUGFeRD XML (EN 16931).

Open the invoice generator Install Paperly on Shopify

Sources

Every fact on this page links to one of these pages, published by the national tax authority, the official law gazette or the European Commission. Last checked November 2026.

General information, not legal or tax advice. Rules change and your case may differ: check the tax authority’s current guidance or ask an accountant before you rely on it.

Invoice rules in the other EU countries

The EU baseline every country starts from is on the overview page.