Complete guide to Latvia's two tax identifiers — Personas kods (11-digit personal TIN) and PVN number (LV + 11 digits). Formats, formats since 2017 reform, VAT registration, e-invoicing, and compliance for residents and foreign businesses.
Learn about VAT (PVN) rules in Latvia for businesses — the 21%, 12% and 5% rates, the temporary 12% rate on bread, milk, poultry and eggs until 30 June 2027, the EUR 50,000 registration threshold and who can use it, reverse charge for foreign sellers, invoice content, returns due within 20 days, and structured e-invoicing for B2G since 2025 and B2B from 1 January 2028.