Latvia (LV) Data
Current Rates (01 Jan 2017)
| Description | Rate | Notes |
| Standard | 21% | – |
| Reduced | 12% | – |
Historical Rates
| Date | Reduced Rate | Standard Rate | Increased Rate | Parking Rate |
| 01/05/1995 | – | 18 | – | – |
| 01/01/2003 | 9 | 18 | – | – |
| 01/05/2004 | 5 | 18 | – | – |
| 01/01/2009 | 10 | 21 | – | – |
| 01/01/2011 | 12 | 22 | – | – |
| 01/07/2012 | 12 | 21 | – | – |
Standard 21 Categories (Article 106)
| # | Category | Rate | Comments |
| 1 | Foodstuffs | 21
12 |
|
| 2 | Water supplies | 21 | |
| 3 | Pharmaceutical products | 12 | |
| 4 | Medical equipment for disabled persons | 12 | |
| Children’s car seat | 21 | ||
| 5 | Transport of passengers
(+see n° VI) |
12
Ex |
Transport of schoolchildren conducted by carriers licensed specially for this reason |
| 6 | Books | 12 | |
| Books on other physical means of support | 21 | ||
| Newspapers | 12 | ||
| Periodicals | 12 | ||
| 7 | Admission to cultural services (shows, cinema, theatre) | Ex | |
| 21 | Admissions to cinema (film shows) | ||
| Admission to amusement parks | 21 | ||
| 8 | Pay TV/ cable TV | 21 | |
| TV licence | – | ||
| 9 | Writers, composers, etc. | Ex | |
| 10 | Social housing | 21 | |
| 10a | Renovation and repairing of private dwellings | 21 | |
| 10b | Window cleaning and cleaning in private households | 21 | |
| 11 | Agricultural inputs | 21 | |
| 12 | Hotel accommodation | 12 | |
| 12a | Restaurant and catering services | 21 | |
| 13 | Admission to Sporting events | 21 | |
| 14 | Use of Sporting facilities | 21 | |
| 15 | Social services in so far as those transactions are not exempt pursuant to articles 132, 135 and 136 of the directive 2006/112/ec | Ex | |
| 16 | Supplies by undertakers and cremation services | 21 | |
| 17 | Medical and dental care in so far as those services are not exempt pursuant to points (b) to (e) of article 132(1) of the directive 2006/112/ec | Ex | |
| 18 | Collection of domestic waste and street cleaning, other than the supply of such services by bodies referred to in article 13 of the directive 2006/112/ec | 21 | |
| 19 | Minor repairing (including mending and alteration) of: | ||
| Bicycles | 21 | ||
| Shoes and leather goods | 21 | ||
| Clothing and household linen | 21 | ||
| 20 | Domestic care services (**) | 21 | |
| 21 | Hairdressing | 21 |