Latvian VAT invoice requirements

Latvian VAT rules on the format and information to be provided on invoices broadly conform to the obligations of the EU VAT Directive and its VAT invoice requirements.

Date of issuance and storage of Latvian invoices

Latvian VAT invoices must be issued by the fifteenth day of the month following the taxable supply of goods or services. Invoices must be stored for five years. Latvia, like all EU member states, now permits the use of electronic invoices under certain conditions. Invoices must be stored in their original form i.e. electronic invoices in electronic form and paper invoices in paper form.

Latvia invoice requirements

Invoices must contain at least the following basic information:

Date of issuance
A unique, sequential number
VAT number of the supplier
Full address of the supplier and customer
Full description of the goods or services provided
Details of quantities of goods, if applicable
A date of the supply if different from the invoice date
The net, taxable value of the supply
The VAT rate applied, and the amount of VAT
Details to support zero VAT – export, reverse charge or intra-community supply
Reference to the VAT law or the directive if the 0%VAT, reverse charge or other special regime applies
The total, gross value of the invoice

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Latvian VAT invoice requirements

Date of issuance and storage of Latvian invoices

Latvia invoice requirements

Need help with your UK VAT compliance?

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