# VAT on Digital Goods in Latvia

> VAT rules for SaaS, digital products, and online services in Latvia -- rates, thresholds, and compliance.

- **Jurisdiction**: Latvia
- **Tax Type**: VAT
- **Standard Rate**: 21%
- **URL**: https://dodopayments.com/tax/vat-latvia

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## How VAT Applies to Digital Goods

The **standard VAT rate** in Latvia is **21%**.

Latvia applies the standard EU VAT rate of 21% to digital services supplied to Latvian consumers. As an EU member state, Latvia follows destination-based taxation for B2C digital supplies, and the reverse charge mechanism applies to qualifying B2B transactions with valid VAT identification numbers.

Non-EU sellers can register through the non-Union OSS scheme to report Latvian VAT without a local registration. Filing through OSS is quarterly. For those registered locally, monthly VAT returns must be submitted to VID by the 20th of the following month. Latvia requires digital record retention for at least 5 years.

## Registration Requirements

Non-resident digital service providers must register with **VID (State Revenue Service)** using the **LV VAT number** format. Registration should be completed before first taxable sales to Latvia consumers.

## Filing and Compliance

Latvia requires **monthly** VAT filing with VID (State Revenue Service). Maintain complete transaction records, tax calculations, and invoices for audit readiness.

## How Dodo Payments Handles This

As Merchant of Record, Dodo Payments calculates Latvia VAT at checkout, collects tax from the customer, generates compliant invoices, and handles remittance -- removing the need for merchants to register or file separately.

## Related Pages

**Section:** [All Tax Guides](https://dodopayments.com/tax)
**See also:** [Latvia](https://dodopayments.com/payments-in/latvia) | [EUR](https://dodopayments.com/currency/eur)

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## About Dodo Payments

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