Umsatzsteuererstattungen Lettland
    Umsatzsteuererstattungen Lettland

    VAT refunds from Latvia

    Name of sales tax:

    Latvian VAT is referred to as "Pievienotas vertibas nodoklis (PVN)" .

    Value of turnover tax rates:

    The standard rate of Latvian VAT is 21%. In addition, a reduced rate of 12% applies.

    Permitted refund periods

    The refund period for VAT refunds from Latvia must be at least 3 months within one calendar year and 12 months maximum (= one calendar year) .

    Minimum Amount requested

    For applications with a refund period of at least 3 months, a minimum amount of 400 € applies. For applications whose refund period is one calendar year, a minimum of 50 € applies.

    Address of the competent tax authority in the country of reimbursement

    Non-Resident Tax Data Credibility Assessment Division
    Tax Board
    State Revenue Service
    1 Talejas Street
    Riga, LV - 1978


    Tel: +371 6712 1984
    Fax: +371 6712 2947
    E-Mail: This email address is being protected from spambots. You need JavaScript enabled to view it.

    To VAT refund from Latvia

    Place Order

    Reimbursement of individual business transactions / expenses:

    Costs / Expenses for reimbursement
    Fairs and Exhibitions 100%
    Conferences 100%
    Hotel accomodation 100%
    Catering /Restaurant 40%
    Entertainment, Presents 100% (1)
    Purchase of vehicles 50% (2)
    Diesel 50%
    Petrol 50%
    Vehicle repairs 50%
    Vehicle Rental 50%
    Taxi 50%
    Bus / Train 100%
    Phone / Fax 100%
    Road fees/ tolls --
    Marketing 100%
    Consultants 100%
    Anwaltskosten 100%
    Education/ Training 100%
    (1) only gifts up to 14,23 € (2) Reimbursement for "luxury vehicles" (transport less than 8 people and value over € 50,000 not given.) With proof of exclusively business use possibility of deduction.

    General note:

    Please note that the information, in particular with regard to the deductibility and reimbursement of the various business transactions / expenses, is not exhaustive and should only serve as a guide. Whether a reimbursement claim exists can only be answered by an examination in individual cases.

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