Latvia TIN number guide
Personal Identity Number
The Tax Identification Number (TIN) cosists of 11 digits. Individual TINs align with their personal identity numbers. In latvian it is also known as PVN maksātāja numurs.
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Effective July 1, 2017, individuals receive a personal identity number starting with "3." This is assigned to those listed in the Register of Natural Persons during initial registration.
a. If a personal identity number includes the date of birth (applicable until June 30, 2017), individuals can change it once after July 1, 2017.
b. The eleven-digit personal identity number avoids repetitions, starting with "3." The second digit is a system-generated random digit between "2" and "9," and the following digits are random numbers between "0" and "9." The first six digits may be hyphenated from the remaining five.
Example: 38XXXX-XXXXX (X replaces actual numbers for data protection)
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For individuals allocated a personal identity number until June 30, 2017, who haven't requested a change, the number includes the person's date of birth (DDMMYY) with the 7th digit denoting the century ("0" for the 19th century, "1" for the 20th century, "2" for the 21st century).
Format: DDMMYY99999 (date of birth + 5 digits)
Example: 121212-XXXXX
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Official database - PVN maksātāja numurs search
TIN
For Entities: The State Revenue Service issues Tax Identification Numbers (TIN) for entities, each with a distinct structure:
General TIN Structure:
TINs issued for entities follow the structure: 9000xxxxxxx. Register of Enterprise TINs:
Entities listed in the Register of Enterprise receive TINs with structures: For certain entities: 4000xxxxxxx. For others: 5000xxxxxxx.
Frequently Asked Questions
My personas kods starts with "32" and some online services don't recognise it — why?
Since 1 July 2017, Latvia has issued privacy-preserving personal codes beginning with "3" to all newly registered persons. [1] These codes contain no date-of-birth information, which breaks older validation logic in legacy systems that expect the classic DDMMYY-XXXXX pattern. Smart-ID's own documentation acknowledges that new-format code holders who register via bank-link authentication are limited to a Basic account — restricting access to non-banking e-services — and must instead use in-person ID-card or biometric registration to unlock a full-access account. [2] For CRS/FATCA purposes the new code is your TIN exactly as printed — financial institutions worldwide are obliged to accept both formats. [3] If a bank or portal rejects your code, request escalation citing the Register of Natural Persons entry and, if needed, request the optional one-time free change back to an old-format code via PMLP. [1]
From 1 January 2026, can foreign nationals without Latvian eID still log in to VID's EDS tax portal?
Yes, but only under a specific exemption. From 1 January 2026, standard EDS access requires a qualified electronic identification tool — Smart-ID (qualified tier), a Latvian eID card, eParaksts mobile signature, or approved internet banking. [4] However, foreign nationals who have no legal connection to Latvia and are unable to obtain a foreigner's eID card retain the right to access EDS using the SRS-issued username and password after that date — the VID has explicitly carved out this exception. [5] If you currently file under a VID-issued credential, verify with VID before year-end whether you qualify for the carve-out; if not, you must authorise a domestic representative (prokūrists or pārstāvis) to file on your behalf via EDS before the deadline. Internet banking authentication is further removed as a method at the end of 2026, narrowing options further. [5]
Since 2025, which transactions count toward Latvia's €50,000 VAT registration threshold — and what happens if I missed the January 15 deadline?
From 1 January 2025, the €50,000 mandatory VAT registration threshold is calculated on a broader base: businesses must now include certain non-taxable transactions — such as real estate transactions, financial services, and insurance supplies — alongside their standard taxable turnover when assessing whether they have crossed the limit. [6] If you exceeded the combined threshold in 2024 and submitted your registration by 15 January 2025, VAT liability begins from the date of inclusion in the VAT register. If you missed that deadline, VID treats VAT as due retroactively from 1 January 2025 on all taxable transactions — meaning you may owe 21% VAT on invoices already issued without VAT, with a 10–100% late-payment penalty on top. [7] A 10% tolerance applies if the threshold is exceeded by no more than 10% within the year, allowing continued non-registration until year-end. [6]
When does Latvia's domestic reverse charge apply to construction invoices, and what happens if my subcontractor is not VAT-registered?
Under Section 142 of the Value Added Tax Law, the reverse charge applies to construction and installation services — and to construction products — when both the supplier and recipient are VAT-registered persons and the supply occurs within Latvia. [7] The contractor (recipient of the service) must self-assess VAT in their return; the subcontractor issues an invoice without VAT and notes "reverse charge applies." If your subcontractor is not VAT-registered, the reverse charge mechanism does not apply: the subcontractor must charge 21% VAT on the invoice in the normal way, and the contractor may deduct that input VAT in the usual manner. Issuing a reverse-charge invoice when one party is unregistered — or failing to apply reverse charge when both are registered — constitutes an invoicing error subject to administrative penalties. [7] Always verify the subcontractor's VAT status via the VID PVN register before issuing any invoice. [8]
Latvia's B2B e-invoicing was supposed to be mandatory from January 2026 — has that deadline changed, and what is actually required right now?
Yes, the B2B mandate was postponed. On 5 June 2025, the Saeima (Latvian parliament) amended the Accounting Law to defer mandatory B2B structured e-invoicing from 1 January 2026 to 1 January 2028. [9] What is already mandatory as of 1 January 2025 is B2G (business-to-government) invoicing: any supplier billing a public-sector budget institution must issue an electronic invoice in EN 16931 / Peppol BIS Billing 3.0 XML format via the state eAddress platform or an approved commercial operator — PDF and paper invoices are no longer accepted for these transactions. [9] From 1 January 2026 e-invoice data reporting to VID becomes mandatory for G2G, B2G, and G2B transaction flows. Voluntary B2B adoption on the eAddress platform opens from 30 March 2026. Businesses that were actively preparing ERP integrations for the 2026 B2B deadline should continue that work — 2028 arrives quickly — but there is no legal obligation on B2B invoicing until that date.
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