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    • Latvia

    Country Latvia
    Currency Euro
    EU Member State Yes
    Standard VAT rate 21%
    Reduced VAT rate 12%
    VAT registration limit for established businesses 35000 Euros
    VAT registration limit for non-established businesses Nil
    VAT registration rate for distance sellers 35000 Euros
    VAT return filing periods Monthly/Quarterly
    Annual returns No (rare exceptions apply)
    Intrastat thresholds: dispatches and arrivals 170000 Euros for arrivals/130000 Euros for dispatches
    EC Sales Lists frequency Monthly
    Additional reporting requirements No
    VAT recovery by non-established non-EU businesses Switzerland and Norway only
    Reverse Charge Yes for the majority of cross border activity
    Fiscal representative required for non-EU businesses Optional
    Statute of limitations 3 Years