Enacted Rate change
Latvia — VAT law pilot amendment
- Jurisdiction
- 🇱🇻 Latvia
- Tax
- VAT
- Change type
- Rate change
- Status
- Enacted
- Effective
- 1 July 2026
- Verified
- Fetched from official source · high confidence
The Saeima adopted amendments to the Value Added Tax Law on 3 December 2025 introducing a one-year pilot under which a 12% reduced VAT rate (down from the 21% standard rate) applies to certain basic food products - bread, fresh sterilised or pasteurised cow's, sheep's or goat's milk (excluding UHT), fresh and chilled poultry meat, and fresh poultry eggs in shells - for the period from 1 July 2026 to 30 June 2027.
Sources
- VAT will be reduced for certain food products (Saeima adopts amendments to the Value Added Tax Law, 3 December 2025; 12% reduced rate on bread, milk, fresh poultry and eggs from 1 July 2026 to 30 June 2027)
- Informatīvais materiāls par grozījumiem Pievienotās vērtības nodokļa likumā (23.12.2025) - 12% pazeminātā PVN likme atsevišķiem pārtikas produktiem no 2026. gada 1. jūlija līdz 2027. gada 30. jūnijam