VAT Registration in Latvia: Requirements and Process

Latvian VAT (PVN) registration is mandatory once your taxable turnover exceeds €50,000 in any consecutive 12-month period — or immediately, with no threshold, for intra-Community acquisitions and reverse-charge services.

BIZ TRP confirms exactly what applies to your business before you commit to anything.

At a glance

Standard threshold
€50,000 — in any consecutive 12-month period
Registration deadline
Within 10 days — of exceeding the threshold
Intra-EU acquisitions
No minimum threshold — registration required immediately
Authority
State Revenue Service (VID)

Who needs this

Registration process

  1. Determine your registration trigger

    Exceeding the €50,000 threshold, or any intra-EU acquisition regardless of turnover.

  2. Submit your application within the deadline

    Within 10 days of exceeding the threshold.

  3. Receive your PVN number

    Via VID, linked to your company registration.

  4. Register for EDS filing

    VAT returns must be filed electronically through Latvia's EDS.

What it costs

Government fees

Registration fee
No fee
BIZ TRP fees
Route confirmation & application support
Ask us for a quote — from €120/hour

Why work with BIZ TRP

Latvia's 10-day registration deadline after exceeding the threshold is tight, and the no-threshold rule for intra-EU activity catches businesses that only track domestic turnover.

Common questions

Can I register voluntarily below the threshold?

Yes — voluntary registration is common for businesses wanting to reclaim input VAT or serving primarily other VAT-registered businesses.

What triggers registration with no threshold at all?

Intra-Community acquisitions and reverse-charge services to Latvian customers require registration regardless of turnover.

Need help with VAT Registration in Latvia?

BIZ TRP confirms exactly when you need to register for Latvian VAT and handles the process before the deadline.

Talk to us about VAT Registration Email us