VAT calculator
Type an amount into either field. The other one and the VAT share recalculate as you go.
Domestic reverse charge (timber, construction, scrap metal, IT devices, cereals) is not a separate rate. There you charge no VAT on the invoice, and the recipient declares the tax instead.
Need the invoice, not just the number?
Build an invoice at this VAT rate, download the PDF and send it to your client. No account needed.
Frequently asked questions
- How do I work out VAT?
- Enter an amount in either field and pick a rate. Enter the net amount and the calculator adds the tax; enter the gross amount and it extracts the tax. Both fields are editable, so there is no direction to choose first.
- What VAT rates apply in Latvia?
- The standard rate is 21%. The reduced 12% rate covers medicines, medical devices, public transport, accommodation, and fresh local fruit, berries and vegetables. The 5% rate covers books and press. The 0% rate covers exports and intra-EU supplies.
- How do I extract VAT from a gross amount?
- VAT = gross amount × rate ÷ (100 + rate). For example, from 121 euro at 21%: 121 × 21 ÷ 121 = 21 euro of VAT, leaving 100 euro net. Dividing the gross by 1.21 gives the same answer.
- What is the reverse charge?
- It is an arrangement where the recipient, not the seller, calculates and declares the VAT. Latvia applies it to timber, construction services, scrap metal, IT devices and cereals. The invoice shows no VAT amount, just a reference to the reverse charge, so the calculator is not needed for those supplies.
Latvian VAT rates
- 21%
- Standard rate. Applies to most goods and services.
- 12%
- Reduced rate: medicines, medical devices, public transport, accommodation, and fresh local fruit, berries and vegetables.
- 5%
- Reduced rate for books, newspapers and other press, including digital editions.
- 0%
- Zero rate: exports, intra-EU supplies of goods and international transport.
Rates under the Value Added Tax Law, in force in 2026. Looking for take-home pay instead? Salary and tax calculator