How to invoice in Latvia
Latvia requires every invoice to show both parties' names, addresses and registration details, a sequential invoice number, the issue date (and supply date if different), a clear description of the goods or services, the net amount, the VAT rate and VAT amount, and the total payable. If you are VAT-registered, display your Latvian PVN registration number; for intra-EU or reverse-charge supplies, quote the relevant exemption and the customer's VAT number. Amounts are shown in euro (EUR).
| Latvia at a glance | Detail |
|---|---|
| Currency | EUR (€) |
| Standard VAT | 21% |
| Tax ID | PVN reģistrācijas numurs |
| Paper size | A4 |
| Typical terms | Net 30 |
| E-invoicing | Public sector only |
Tax ID format: "LV" followed by 11 digits, e.g. LV40003123456 (legal-entity VAT numbers typically begin with 4)..
What Latvian invoices must include
- The word “Invoice” and a unique, sequential invoice number
- The issue date (and the supply date if it differs)
- Your business name, address and PVN reģistrācijas numurs
- The client's name and address (and their PVN reģistrācijas numurs for reverse-charge or intra-EU supplies)
- A clear description and quantity for each line
- The net amount per VAT rate, the rate(s) applied and the VAT amount
- The total payable, in EUR
- Payment terms, the due date and how to pay (bank name and account number or IBAN)
- Company registration number (reģistrācijas numurs)
VAT & reverse charge
For cross-border work, the right wording matters. Invoice Forever offers ready-made Latvian VAT notes such as:
- VAT charged at the Latvian standard rate of 21% where applicable.
- Intra-Community supply — exempt from VAT under Article 138 of the EU VAT Directive; the customer accounts for VAT in their member state.
- Reverse charge — VAT to be accounted for by the recipient under Article 196 of the EU VAT Directive.
E-invoicing in Latvia
B2G e-invoicing has been mandatory since 1 January 2025 for invoices to Latvian budget institutions, and since 1 January 2026 those e-invoices must also be submitted to the State Revenue Service (VID). Invoices follow EN 16931 (Peppol BIS Billing 3.0) and can be sent through the free state e-adrese service, a Peppol service provider or another agreed channel. Accounting Law amendments adopted by the Saeima on 5 June 2025 moved mandatory B2B e-invoicing, with reporting to VID, from 2026 to 1 January 2028. Businesses can already use B2B e-invoices and report them to VID voluntarily. Invoices to private individuals are not covered.
Invoice Forever can export a structured EN 16931 (UBL) e-invoice alongside the PDF (beta) — the format most of these mandates are built on. You still send it via your own access point, and some countries require their own national format.
Verified 11 September 2026 against the source. E-invoicing rules are changing quickly, so always confirm the current position with the Valsts ieņēmumu dienests (VID, State Revenue Service) before you rely on it. This page is general guidance, not tax advice.
Payment terms in Latvia
Net 30 days is the common commercial norm in Latvia, though 14-day terms are frequent for smaller invoices and public-sector contracts often use 30 days. Payment terms and any late-payment interest should be agreed in writing.
Questions about invoicing in Latvia
The standard VAT (PVN) rate is 21%, with reduced rates of 12% and 5% for certain goods and services such as some foodstuffs, medicines and books. Most professional services are charged at the standard 21%.
If you are registered for VAT in Latvia you must show your PVN registration number (format LV + 11 digits). Small businesses below the registration threshold that are not VAT-registered issue invoices without VAT and should not charge it.
For B2G (invoices to public authorities) structured e-invoicing has been mandatory since 1 January 2025. For B2B it is not yet mandatory. It is voluntary now and becomes compulsory, with reporting to VID, on 1 January 2028.
Make an invoice for Latvia, free.
EUR and 21% VAT already set, on A4 paper. No signup, no watermark.