Super reduced rate
Reduced rate
12[3]
Standard rate
21
Parking rate
Not applicable
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[1] 0% rate is applicable to supply of goods and services provided to diplomatic and consular missions and diplomatic and consular agents, which are registered in Latvia, to international organisations, NATO, EU institutions and EU institutions, which are registered in the Republic of Latvia (BEREC), only to goods and services, which are intended for its official needs, to the supply of goods, which is free of charge, to public benefit organizations for export outside the EU or to another EU-recognized entity for humanitarian aid and charity purposes.
[2] Super reduced rate of 5% is applied to books, including educational literature, brochures, booklets and similar printed publications, and children’s drawing and painting books, and sheet music, maps, hydrographic or similar schemes, for delivery in the form of printed or electronic publications, including online delivery or downloading of books, and the distribution, including via online publication, supply, and subscription fees of newspapers, magazines, bulletins and other periodicals, announcements of news agencies meant for public distribution, and annexes thereof.
[3]Reduced rate of 12% is applied to certain medicines and medical devices (approved in the EU), foodstuffs for infants, inland passenger transportation services, accommodation services in tourist accommodation sites, certain supplies of firewood and thermal energy, if natural person consumes thermal energy for domestic needs and supply of fresh fruits, berries, and vegetables, including washed, peeled, shelled, cut and packaged, but not thermally or otherwise processed.