How do I find out whether a company is a VAT payer?

Type the company name or registration number here. If the company is in the VID VAT payer register, the result shows its VAT number and the date it was registered for VAT.

What does a Latvian VAT number look like?

LV followed by 11 digits, for example LV40003032949. For a company, the digits are its registration number in the Enterprise Register.

From when may a company charge VAT?

From the day VID enters it in the VAT payer register. The result shows that date.

What does “removed from the VAT register” mean?

The company is no longer a VAT payer. From the removal date its invoices must not carry VAT, and the result shows that date.

Can I check VAT numbers from other EU countries?

Only Latvian companies are here. Check VAT numbers from other EU countries in the European Commission's VIES system.

How fresh is the data?

VID publishes the list of VAT payers on data.gov.lv and updates it daily, and Fakts loads it every night, so a change made today can appear tomorrow.

Latvian VAT payer check

Type a company name, registration number or VAT number. The result shows whether the company is currently in the State Revenue Service (VID) VAT payer register, since which date, and under which VAT number.

What a VAT payer is

A VAT payer is a company or person that the State Revenue Service has entered in its VAT payer register. Only a registered VAT payer may charge VAT on an invoice, and only VAT on such an invoice can be deducted as input VAT by the buyer.

A Latvian VAT number is LV followed by 11 digits, which for a company are its registration number, for example LV40003032949. Registration is required once taxable supplies in Latvia exceed 50,000 EUR in a calendar year (the threshold since 1 January 2024), and a business may also register voluntarily. Registration can be required in other cases too, for example when buying goods in another EU country or receiving services from abroad.

How to verify a VAT number

Check a Latvian company here, or in the public databases of the State Revenue Service at vid.gov.lv.
Check a company from another EU country in the European Commission's VIES system, which confirms whether a VAT number is valid for cross-border trade.
When you invoice a company in another EU country without Latvian VAT, check its VAT number in VIES before issuing the invoice and keep the result.

Why it matters

If a supplier is not a VAT payer, its invoice must not carry VAT, and such an amount cannot be deducted as input VAT.
When both parties are VAT payers, some transactions, such as construction work and timber, fall under the domestic reverse charge: the buyer pays the VAT to the state, not the seller.

More than VAT

Every result links to the company page: registration number, legal address, status, annual report figures and taxes paid.

Search all companies

Frequently asked questions

How do I find out whether a company is a VAT payer?: Type the company name or registration number here. If the company is in the VID VAT payer register, the result shows its VAT number and the date it was registered for VAT.
What does a Latvian VAT number look like?: LV followed by 11 digits, for example LV40003032949. For a company, the digits are its registration number in the Enterprise Register.
From when may a company charge VAT?: From the day VID enters it in the VAT payer register. The result shows that date.
What does “removed from the VAT register” mean?: The company is no longer a VAT payer. From the removal date its invoices must not carry VAT, and the result shows that date.
Can I check VAT numbers from other EU countries?: Only Latvian companies are here. Check VAT numbers from other EU countries in the European Commission's VIES system.
How fresh is the data?: VID publishes the list of VAT payers on data.gov.lv and updates it daily, and Fakts loads it every night, so a change made today can appear tomorrow.

Sources

A result reflects the list as VID published it; the company page states the date. For an important transaction, check the VID database as well.