Invoicing at 5% VAT in Latvia: books and press in 2026

In 2026 Latvia’s 5% VAT rate applies to books and press publications, including electronic, online and downloaded ones, and to press subscriptions (Section 42(5) and (7) of the VAT Act). Since 1 January 2026 it applies only to publications in Latvian, Latgalian or Livonian, or in an official language of an EU or EEA state, Switzerland, an EU candidate country, or an official OECD language.

Updated:

At a glance

Wording on the invoice
PVN 5% No special statement is needed: the rate and the VAT amount are enough. When an invoice mixes rates, the amounts per rate are shown separately (Section 129(4)).
VAT on the invoice
5%
Peppol VAT category
S
VAT return, supplier
row 42.1, row 53.1 Row 42.1 (value without VAT) and row 53.1 (VAT).
Legal basis
Latvian VAT Act, Section 42(5), (7) and (9)

Sample invoice

SIA “Parauga Izdevniecība”
Invoice No. PI-2026/0412
Date of issue
20/09/2026
Due date
20/10/2026
Supplier SIA “Parauga Izdevniecība” Reg. No. 40000000111 VAT No. LV40000000111 Parauga iela 111, Rīga, LV-1111
Customer SIA “Parauga Grāmatnīca” Reg. No. 40000000112 VAT No. LV40000000112 Parauga iela 112, Daugavpils, LV-5401
DescriptionQtyUnitUnit price excl. VATVATAmount excl. VAT
Book “Parauga stāsti”, hardback40pcs12.505%500.00
Magazine “Parauga Vēstis”, 2026/9120pcs3.205%384.00
Total excl. VAT
884.00 EUR
VAT 5%
44.20 EUR
Total due
928.20 EUR
A specimen with made-up companies, numbers and amounts.

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What 5% covers

  • Books, including textbooks, brochures, leaflets, picture, drawing and colouring books for children, printed music, maps and similar charts, printed or electronic (Section 42(5)).
  • Press and other media publications: newspapers, magazines, bulletins and other periodicals, news agency releases and publications on websites, and subscriptions to them (Section 42(7)).
  • Supplements included free of charge that form an integral part of the publication (Section 42(9)).

The language condition since 2026

Since 1 January 2026 the 5% rate applies only when the publication is issued in Latvian, Latgalian or Livonian, in an official language of another EU member state, an EEA state, Switzerland or an EU candidate country, or in an official OECD language. Publications in other languages take 21%.

What 5% does not cover

  • Erotic or pornographic publications (Section 42(8)).
  • Publications mainly devoted to advertising or commercial notices.
  • Publications consisting wholly or mainly of audiovisual content or music.

On the invoice and in the VAT return

Each invoice line carries its rate, and the VAT summary is split by rate. The value of 5% supplies goes in row 42.1 of the return and the VAT in row 53.1.

In a Peppol e-invoice a reduced rate is VAT category S with a percentage of 5. Peppol BIS Billing 3.0 does not use category AA.

Common mistakes

  • Charging 5% on a publication in a language outside the Section 42 list.
  • Charging 5% on an advertising publication, or on content that is mainly audiovisual.
  • Putting 5% supplies in row 42, which is for the 12% rate.
  • Filing category AA in Peppol instead of S.

Frequently asked questions

What does the 5% VAT rate cover in Latvia?

Books and press publications, including electronic ones, and press subscriptions, when published in Latvian or another language permitted by Section 42 (VAT Act, Section 42(5) and (7)).

Do e-books get 5% VAT in Latvia?

Yes. Section 42(5) also covers books in electronic form, supplied online or by download.

Do books in Russian get 5% VAT?

Since 1 January 2026 the 5% rate applies only to publications in the languages listed in Section 42. Russian is not the state language of any EU or EEA state, Switzerland or EU candidate country, nor an official OECD language, so such publications take 21%.

Which VAT return rows are used for 5% supplies?

The value goes in row 42.1 and the VAT in row 53.1.

Issue the invoice with the right VAT statement

Fakts keeps the reason on every 0% line, prints the statement under the lines and files the matching Peppol VAT category. The account is free.

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Sources