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Latvia

Check Latvia VAT numbers

Validate Latvian VAT numbers (PVN) against the EU VIES registry. Latvian numbers are LV followed by 11 digits. The 11-digit base matches the Latvian legal entity registration number format. Every response includes the company name, registered address, and validity at query time.

EU member statePVN — Pievienotās vērtības nodoklisEUR

Try it

curl -X POST "https://api.vatverify.dev/v1/validate" \  -H "Authorization: Bearer $VATVERIFY_KEY" \  -H "Content-Type: application/json" \  -d '{"vat_number":"LV40003032065"}'
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Facts

Format

Prefix
LV
Digits
11
Regex
^LV\d{11}$
ValidLV40003032065
Bad checksumLV40003032060
Bad formatLV4000303206

Registry

VIES powers /v1/validate for Latvia.

Official registry Live status →

VAT rates (EUR)

21%
Standard
12%
Reduced

pharmaceuticals, medical equipment, periodical publications

5%
Reduced

fresh fruits and vegetables

What we return for Latvia

{
  "data": {
    "valid": true,                       // boolean validity at query time
    "vat_number": "DE129273398",
    "country": {
      "code": "DE",
      "name": "Germany",
      "vat": { "standard_rate": 19 }
    },
    "company": {
      "name": "SIEMENS AG",              // legal entity name
      "address": "..."                    // when VIES provides it
    },
    "verified_at": "2026-04-25T10:00:00Z"
  },
  "meta": {
    "request_id": "019dc...",            // for audit trail correlation
    "source": "vies",
    "source_status": "live",             // live | cached | degraded
    "cached": false,
    "latency_ms": 234
  }
}

Test against production VATs

Real numbers from publicly-documented corporate filings. Click to see the live result.

Watch out for

  • Latvian PVN numbers are 11 digits, the same length as the commercial register code. Not every commercial register code is VAT-registered; VIES confirms status.
  • Latvia has two reduced VAT tiers (12% and 5%); fresh fruits and vegetables moved to the 5% tier in 2018.
  • Latvian company names in VIES may appear in Latvian only; diacritics (ā, č, ē, ģ, ī, ķ, ļ, ņ, š, ū, ž) are part of the legal name.

Format: 11 digits

Latvian VAT numbers are 11 digits prefixed with LV. The full structure is LV followed by exactly 11 digits.

The underlying identifier maps to the Latvian taxpayer registration number issued by the State Revenue Service. For legal entities, the 11-digit form is shared with the Enterprise Register (Uzņēmumu reģistrs) corporate identifier. For individuals registered for VAT, the 11-digit form derives from the personal code (personas kods) with an additional VAT-status digit.

PVN stands for Pievienotās vērtības nodoklis (Value Added Tax in Latvian).

vatverify validates LV\d{11} and routes through VIES. The Latvian VAT number carries a check digit that is verifiable offline.

VID is the tax authority

The Latvian tax administration is the State Revenue Service (VID, Valsts ieņēmumu dienests). VID maintains the VAT register and pushes updates to VIES on a regular batch cadence.

The public portal at vid.gov.lv exposes domestic VAT details including registration date, reliability status, and the historical record of registration changes. For VIES-equivalent checks the public portal is the right tool when you need additional fields beyond the binary valid flag.

Eurozone since 2014

Latvia joined the eurozone on January 1, 2014, replacing the lats with the euro. VAT amounts on Latvian invoices issued after that date are denominated in euros. Pre-2014 invoices in lats remain historical artifacts in accounting records.

VAT rates

Latvia runs three rates: 21% standard, 12% reduced, and 5% super-reduced. The 12% bracket covers pharmaceuticals, baby food, public transport, and accommodation. The 5% super-reduced bracket covers a narrow defined list including some fresh fruits and vegetables typical of the Latvian agricultural sector.

There is also a 0% rate for exports, intra-Community supplies, and a defined set of additional categories. Date-aware lookups against current VID publications remain the safer default for invoicing logic.

Reverse-charge for several sectors

Latvia applies domestic reverse-charge to scrap metal, mobile phones, integrated circuits, gas, electricity, cereals, timber, and construction services. These rules apply between two Latvian VAT-registered businesses and are independent of EU intra-Community reverse-charge.

The timber-sector reverse-charge is particularly relevant in Latvia, where forestry and wood products represent a meaningful share of domestic B2B activity.

Cross-border with neighbours

Latvia borders Estonia, Lithuania (both EU), Belarus, and Russia (third countries). Standard EU intra-Community reverse-charge applies to B2B supplies between Latvia and other-EU VAT-registered businesses.

Belarus and Russia fall under third-country export rules. Sanctions regimes affect what is permitted with both, depending on sector and counterparty; many supplies are now restricted entirely.

Personas kods exposure

For Latvian sole traders, the 11-digit VAT number derives from the personas kods, which encodes date of birth. Latvia has not split the public VAT identifier from the personal code in the way the Netherlands did with the BTW-id reform. A published Latvian invoice from a sole trader can disclose the trader's date of birth.

Caching against the VID cycle

VID pushes registration changes to VIES on a regular batch. Newly-registered Latvian VAT numbers are generally visible in VIES within 24 to 48 hours. vatverify's default TTLs (30 days for valid, 24 hours for invalid) line up with this cadence.

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Automate Latvia VAT checks in your stack

Replace manual lookups with one API call against VIES. Drops into invoicing, checkout, and signup flows in any language. 500 free validations per month, no credit card.

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