Invoicing exports outside the EU at 0% VAT

Goods exported from Latvia to a country outside the European Union are charged 0% VAT (Section 43(1) of the Latvian VAT Act), and the export is proven by the customs export declaration (Cabinet Regulation No. 17, point 15). The invoice must show the 0% rate and a reference to the legal basis, such as “PVN 0% saskaņā ar PVN likuma 43. panta pirmo daļu (preču eksports)”; this is the rule as of September 2026.

Updated:

At a glance

Wording on the invoice
PVN 0% saskaņā ar PVN likuma 43. panta pirmo daļu (preču eksports)VAT 0%, export, Article 146 of Directive 2006/112/EC The law sets no fixed phrase: a reference to the VAT Act, to Article 146 of the VAT Directive, or another reference to the legal basis will do (Section 125(1), point 15).
VAT on the invoice
0%
Peppol VAT category
G · VATEX-EU-G
VAT return, supplier
row 48.1, row 43 Row 48.1 (value of exported goods), also counted in row 43.
VAT return, buyer
The buyer handles import VAT and duties in its own country.
Legal basis
Latvian VAT Act, Section 43(1)

Sample invoice

SIA “Parauga Mēbeles”
Invoice No. PM-2026/091
Date of issue
28/09/2026
Due date
28/10/2026
Supplier SIA “Parauga Mēbeles” Reg. No. 40000000081 VAT No. LV40000000081 Parauga iela 81, Rēzekne, LV-4601
Customer Eksempel AS Reg. No. 000000000 Eksempelgata 1, 0150 Oslo, NO
DescriptionQtyUnitUnit price excl. VATVATAmount excl. VAT
Oak table, 180 × 90 cm6pcs640.000%3,840.00
Oak bench6pcs210.000%1,260.00

PVN 0% saskaņā ar PVN likuma 43. panta pirmo daļu (preču eksports)

Export of goods, Article 146 of Directive 2006/112/EC

Total excl. VAT
5,100.00 EUR
VAT 0%
0.00 EUR
Total due
5,100.00 EUR
A specimen with made-up companies, numbers and amounts.

What counts as an export, and how to prove it

An export is goods leaving the EU customs territory. A shipment to Norway, the United Kingdom or the United States is an export; a shipment to Germany or Lithuania is an intra-EU supply with its own rules.

The customs export declaration is the document that proves the export (Cabinet Regulation No. 17, point 15). It is made out in the exporter’s name; if it is in a forwarder’s name, you must be able to prove the export took place (point 17). If an export procedure starts but the export does not happen, the return is corrected (Cabinet Regulation No. 40, point 4).

What the invoice must show

  • The 0% rate and a VAT amount of 0.00.
  • A reference to the legal basis: Section 43(1) of the VAT Act or Article 146 of the VAT Directive (Section 125(1), point 15).
  • The buyer’s name and address. A buyer outside the EU has no EU VAT number, so point 6 is left out.
  • Every other ordinary detail and the price excluding VAT.

The VAT return and related services

The value of exported goods goes in row 48.1 and is counted in row 43. Transport, forwarding, loading and storage services directly linked to the export are also 0% (Section 46(1), point 1) and go in row 48.

An invoice for transport of goods directly linked to an export may be issued up to 90 days after the service (Section 131(4)). The invoice for the goods themselves keeps the normal 15-day deadline.

In a Peppol e-invoice

The line takes VAT category G (export outside the EU) at a rate of 0 with the code VATEX-EU-G. Rule BR-G-02 requires the seller’s VAT number.

Common mistakes

  • Treating an intra-EU shipment as an export: Lithuania, Estonia and Poland are in the EU, so export 0% does not apply.
  • Having no export declaration, or one in another person’s name without further proof.
  • Printing only “0%” with no reference to the article.
  • Putting exports in row 45. Exports go in row 48.1.
  • Applying export 0% to services for foreign clients. The place of supply of services follows Section 19, and they go in row 48.2.

Frequently asked questions

What VAT rate applies to exports from Latvia to Norway or the US?

0%. Goods exported outside the EU are zero-rated (Latvian VAT Act, Section 43(1)) when the customs export declaration proves the export.

What should an export invoice say?

The 0% rate and the basis, for example “PVN 0% saskaņā ar PVN likuma 43. panta pirmo daļu (preču eksports)”, and for the buyer “Export, Article 146 of Directive 2006/112/EC”.

Which VAT return row is used for exports?

Row 48.1, which is also counted in row 43.

Is a sale to the United Kingdom an export?

Yes, goods sent to Great Britain are exported, as it is outside the EU customs territory. For goods, Northern Ireland is treated like an EU member state in the VAT reports (code XI).

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