Invoice format in Latvia: Rēķins rules

Latvia invoice facts

What a Latvia rēķins must show

11 fields, from the sources listed below.

• Document title and sequential number
• Date of issue
• Supplier name, address and PVN reģistrācijas numurs
• Recipient name and address
• Recipient VAT number where registered (PVN reģistrācijas numurs, e.g. LV12345678901)
• Date of the supply, if different
• Name and quantity of goods, or type and extent of services
• Unit price excluding PVN and any discounts
• Taxable value per rate (21%, 12% or 5%)
• PVN rate applied (21%, 12% or 5%)
• PVN amount, in EUR

Sample rēķins in EUR

The tool above uses these lines. Illustrative amounts in EUR, not market prices.

Worked PVN example in EUR

A net amount of 1000,00 € at each PVN rate of Latvia: the tax is the net amount times the rate, rounded to the currency's smallest unit.

Number, date and currency format (lv-LV)

How lv-LV writes amounts and dates, computed with the browser's Intl API; the invoice tool uses the same formatting.

Latvia invoicing rules

• Latvia charges 21% as standard, 12% on items such as medicines, accommodation and heating, and 5% on a list of goods that includes books and press.
• Latvian VAT numbers are LV followed by eleven digits.
• An invoice for an intra-EU supply of services under the reverse charge shows no Latvian PVN and must say that the customer pays the tax.
• Errors are corrected with a separate correcting document that refers to the original invoice rather than by changing an issued rēķins.

How to make a rēķins for Latvia

1. 1

   Set currency and format

   Choose EUR and the lv-LV format so amounts read like 1234,50 €.

2. 2

   Title and number

   Title the document "Rēķins" and number it in sequence, for example LV-2026-0030.

3. 3

   Your tax ID

   Enter your PVN reģistrācijas numurs (format LV12345678901) in the seller details.

4. 4

   Add PVN

   Add PVN at 21%, or a reduced rate where the goods or services qualify.

5. 5

   Check and download

   Check the 11 required fields above, then download the PDF.

Sources

General information, not tax advice; checked October 2026. Rules change: confirm with the tax authority or an accountant before relying on them.