Invoice template without VAT
An invoice without VAT is issued by a business or self-employed person who is not registered for VAT, so it carries no VAT rate and no VAT amount. Its content is set by Accounting Act Art. 11(5) and paragraph 33 of Cabinet Regulation No. 877: the document name, date and number, both parties’ names and registration numbers or codes, and a description of the goods or services with unit, quantity, unit price and amount.
Download the template
Filled-in example
Invoice
No. LO-2026/017
Supplier
Līga Ozola
Taxpayer reg. code 000000-00000
Dzīvokļu iela 3-4, Cēsis, LV-4101, Latvia
AS “Banka”, account LV00BANK0000000000003
Customer
SIA “Pasūtītājs”
Reg. No. 40000000002
Klientu iela 2, Valmiera, LV-4201, Latvia
| No. | Description | Unit | Qty | Unit price, EUR | Amount, EUR |
|---|---|---|---|---|---|
| 1 | Logo design | pcs | 1 | 450.00 | 450.00 |
| 2 | Social media visuals | pcs | 8 | 25.00 | 200.00 |
| 3 | Brand usage consultation | h | 2 | 40.00 | 80.00 |
- Total due, EUR
- 730.00
No VAT charged: the supplier is not registered for VAT.
- Payment method
- bank transfer
- Payment reference
- Invoice No. LO-2026/017
Prepared by
Līga Ozola, signature
The companies, numbers and accounts in the example are fictional.
The requisites in Article 125 of the VAT Act do not apply to this invoice, because they are the rules for a tax invoice. The Accounting Act asks for less: for example, an address and a due date are not required, although without them a client pays more slowly.
A business may stay out of the VAT register while the value excluding VAT of its domestic supplies of goods and services in a calendar year has not exceeded EUR 50,000, unless the VAT Act provides otherwise (Art. 59(1)).
From 1 January 2028, an invoice without VAT issued to another company registered in Latvia must also be a structured e-invoice. The Accounting Act counts a natural person carrying out business activity as an enterprise (Art. 3), so the rule covers the self-employed too.
Required details
The table lists the requisites in Accounting Act Art. 11(5) and paragraph 33 of Cabinet Regulation No. 877 for an invoice for goods or services, plus recommended statements the law does not require.
| Detail | Required | Legal basis |
|---|---|---|
| Document name, for example “Invoice” (“Rēķins”) | Required | Accounting Act Art. 11(5)(1) |
| Document date | Required | Accounting Act Art. 11(5)(2) |
| Document number | Required | Accounting Act Art. 11(5)(3) |
| Issuer’s name and registration number; for an individual, first and last name and taxpayer registration code | Required | Accounting Act Art. 11(5)(4) |
| The same details for the buyer, if the buyer is a company or self-employed | Required | Accounting Act Art. 11(5)(5) |
| For a private individual not in business, first and last name; the personal code only at their request | If it applies | Accounting Act Art. 11(5)(6) |
| Name of the goods or service and a description of the transaction | Required | Cabinet Regulation No. 877, para. 32 |
| Unit and quantity | Required | Cabinet Regulation No. 877, para. 33.1 |
| Unit price | Required | Cabinet Regulation No. 877, para. 33.2 |
| Value of the transaction in money | Required | Cabinet Regulation No. 877, para. 33.3 |
| Discounts granted, if any | If it applies | Cabinet Regulation No. 877, para. 33.4 |
| Total due | Required | Cabinet Regulation No. 877, para. 33.6 |
| Signature, unless another document proves the transaction | If it applies | Accounting Act Art. 11(5)(9) and 11(7) |
| Address | Recommended | Not required by the Accounting Act |
| Statement that the issuer is not registered for VAT | Recommended | Not required, good practice |
| Due date, bank account and payment reference | Recommended | Not required; without a due date see Civil Law Art. 1668.2 |
How to fill it in
- Name the document and give it a number Head it “Invoice” with a number, for example LO-2026/017. The law asks for a number but not a particular series; one consistent sequence lets you spot an unpaid or missing invoice quickly.
- Enter your own details For a company, the name and registration number; for a self-employed person, first and last name and taxpayer registration code. An address and bank account are not required, but without the account the client cannot pay.
- Enter the buyer’s details For a company, the name and registration number from the Enterprise Register. For a private individual, first and last name are enough: add the personal code only at their request or where another legal act requires it.
- Describe the work and the amounts On each line give the name, unit, quantity, unit price and amount. Show a discount separately rather than only as a lower total. In the XLSX template the line amounts and the total calculate themselves.
- Explain why there is no VAT The line “No VAT charged: the supplier is not registered for VAT” is not required, but it tells the buyer’s accountant at once that the VAT amount was not forgotten.
- Send it and keep it The invoice can go out as a PDF or on paper. Source documents are kept as long as needed to trace the transaction, and for no less than five years (Accounting Act Art. 28).
Common mistakes
- The invoice has a VAT line or “VAT 0%”, which suggests the issuer is VAT-registered.
- Turnover in the calendar year has already passed EUR 50,000, yet invoices still go out without VAT.
- A self-employed person’s invoice shows only a name, with no taxpayer registration code.
- The invoice gives only a total “for services”, with no unit, quantity or unit price.
- A private individual’s personal code is printed without their request.
Issue invoices without VAT from a free account
In a free Fakts account you can mark a line as not subject to VAT because you are not registered, and the invoice carries that statement, correct totals and the next number in the series.
Create a free accountFrequently asked questions
Must the invoice say “not a VAT payer”?
The law does not require it: Accounting Act Art. 11(5) contains no such statement. It is good practice, because the buyer’s accountant sees at once why the invoice has no VAT.
When do I have to register for VAT in Latvia?
VAT Act Art. 59(1) lets you stay unregistered while the value excluding VAT of your domestic supplies and services in a calendar year has not exceeded EUR 50,000, unless the Act provides otherwise. If you work with clients or suppliers abroad, check the other registration triggers with an accountant.
Does a self-employed person’s invoice need a signature?
Not always. Accounting Act Art. 11(7) lets an unsigned invoice count as a source document when another document with legal force proves the transaction, such as a signed contract or acceptance act; for an invoice to a private individual an agreement with that person is enough.
Does an invoice without VAT need an address?
Accounting Act Art. 11(5) does not ask for one, so it is optional. On a tax invoice from a VAT-registered seller, however, the legal address is required (VAT Act Art. 125).
Will an invoice without VAT have to be an e-invoice?
From 1 January 2028, an invoice to another company registered in Latvia must be a structured e-invoice (Accounting Act Art. 11(14) and transitional provision 8). This covers the self-employed too, because the Act treats them as enterprises.
How long must issued invoices be kept?
As long as they are needed to trace the transaction, and for no less than five years (Accounting Act Art. 28, point 5).
Sources
Useful next
- Invoice builder, no account
- The €50,000 VAT threshold, and crossing it
- E-invoicing in Latvia: what’s mandatory, and when
- Invoice numbering: what the law requires
- Invoices in Fakts
- Invoice when you are not VAT registered
- What a Latvian invoice must contain
- Explained: VAT registration threshold
- Amount in words