Cross-Border VAT Services in Latvia and the EU
Confidentum advises on and manages VAT for businesses trading across borders through Latvia. Our work covers Latvian VAT registration and returns, EC sales lists, intra-EU supplies and acquisitions, reverse charge, triangulation, chain transactions, and OSS and IOSS reporting for e-commerce sellers.
Overview
Cross-border VAT is where errors are most expensive and least visible until an audit. We combine reliable compliance with practical advice on how your supply chain should be treated before transactions happen, not after.
Who this service is for
- Trading companies with intra-EU supplies and acquisitions
- E-commerce businesses selling to consumers in several EU countries
- Foreign companies that need to register as VAT payers in Latvia
- Groups with complex chain, triangular or consignment stock transactions
What is included
VAT registration
Latvian VAT registration for local and foreign businesses, including assessment of whether registration is required.
VAT returns and EC sales lists
Preparation and filing of Latvian VAT returns and EC sales lists, with reconciliation to the ledger.
OSS and IOSS
Registration, quarterly or monthly returns and record-keeping under the One-Stop Shop and Import One-Stop Shop schemes.
Supply chain VAT analysis
Analysis of chain transactions, triangulation, call-off and consignment stock, drop-shipping and place-of-supply rules.
VAT health checks
Review of historical VAT positions to identify exposures and correct them before an audit.
Tax authority support
Support during VAT audits, information requests and refund claims with the State Revenue Service.
How we work
Transaction mapping
We map how goods, services, invoices and payments flow between entities and countries.
VAT position
We determine the correct treatment for each flow and document it.
Compliance set-up
Registrations, tax codes and reporting processes are put in place.
Ongoing filing and review
Returns are filed on schedule, with changes in your business reviewed as they happen.
Why Confidentum
- Complex VAT scenarios are core work for us, not an exception
- Practical advice that fits how your business actually trades
- Compliance and advisory handled by the same team
- Clear written VAT positions you can share with your group
Related case studies
Cross-Border VAT: frequently asked questions
When does a foreign company need to register as a VAT payer in Latvia?
A foreign company may need a Latvian VAT registration when it makes taxable supplies in Latvia that are not covered by the reverse charge, for example holding stock in Latvia or making distance sales to Latvian consumers above the limit set by law. The answer depends on the specific transactions, which we assess case by case.
What is the standard VAT rate in Latvia?
The standard VAT rate in Latvia is 21%. Reduced rates (12% and 5%) apply to certain goods and services, for example medicines, tourist accommodation, some food products, books and press. The list of reduced rates changes from time to time, so we check the rate in force for each transaction.
Can you manage OSS and IOSS returns for an e-commerce business?
Yes. We handle OSS and IOSS registration where Latvia is the member state of identification, prepare the periodic returns and reconcile them with your sales platform data.
Can you review our VAT treatment of chain or triangular transactions?
Yes. We analyse the flow of goods and invoices, determine which supply is the intra-Community supply, and document the correct VAT treatment for each party.
Discuss your Latvian accounting, tax or VAT requirements
Tell us about your structure and obligations in Latvia. An experienced specialist will review your situation and recommend the right scope.