The standard rate on supplies of goods and services, commodity imports, services rendered by non-residents and treated as supplied in Latvia, and intra-Community acquisitions of goods.

21

A reduced rate on listed medicaments, medical devices, specialised baby food, domestic public transport services, household heating charges, firewood and wooden heating material for households, accommodation services, fresh fruits, berries, and vegetables, including those that are washed, peeled, shelled, cut, and packaged, but not thermally or otherwise processed (e.g., frozen, salted, dried).

12

A reduced 5% rate is applied to the supply of books, including educational literature, brochures, leaflets, and similar printed materials, picture, drawing, and coloring books for children, printed music and music scores, maps, and hydrographic or similar charts, in the form of printed or electronic publications, including the supply of books online or by download.

5

Exemption with credit on intra-Community supplies of goods to taxable persons registered for VAT in other member states.

0

Exemption with credit on commodity exports and supplier goods not released for free circulation in the European Union, supplies of goods and services to diplomats, and supplies of goods and services financed by foreign aid.

0