VAT on books
VAT on books in Latvia
Latvia taxes books at 5%, on paper or as ebooks, downloaded or read online. Since 1 January 2026, there is a language test. The book must be in Latvian, Latgalian or Livonian, or in an official language of the EU, the EEA, Switzerland, an EU candidate country or the OECD. Other books pay the standard 21%.
General guidance, checked against official sources. It is not tax advice. Rates and rules change, and your own situation matters. Check with Latvia's State Revenue Service (VID) or an accountant before you decide.
Checked by Dario Griffo, founder of Lanternbee, on .
The rates
| What you sell | Rate | Type | Source |
|---|---|---|---|
| Printed booksOnly for books in the listed languages. | 5% | Reduced rate | PVN likums, article 42 |
| EbooksDownloaded or online, same language test. | 5% | Reduced rate | PVN likums, article 42 |
| Most other goods and services | 21% | Standard rate | PVN likums (VAT Act), article 41 |
What to know about Latvia
- The language test started on 1 January 2026, through an amendment passed on 3 December 2025. English, French, German, Spanish and the other EU and OECD official languages pass it. Russian does not, so a Russian-language book pays 21%. PVN likums
- Erotic or pornographic publications, publications mainly for advertising, and those wholly or mainly audiovisual or music are left out of 5%. PVN likums, article 42
- The law does not name audiobooks, and its exclusion of audiovisual content could be read either way for a spoken recording. So the table leaves the audiobook rate out.
Selling to readers in Latvia: examples
You are the seller. Your own Stripe account takes the payment, and Stripe Tax adds the rate for Latvia at checkout once you add your registration in Stripe. These examples use prices before tax.
- An ebook priced at €10.00 costs a reader in Latvia €10.50. €0.50 of that is the 5% VAT on ebooks in Latvia, which you pay over.
- A paperback priced at €20.00 and posted to Latvia from another EU country takes the 5% rate for printed books in Latvia once your sales to other EU countries pass €10,000 a year: €1.00 of VAT.
- If you live in Latvia yourself, sales to readers in Latvia always take the rates above, and they go on your usual VAT return in Latvia, not the One-Stop Shop.
How EU VAT works for authors: the reader’s country, the €10,000 threshold and the One-Stop Shop, in one guide.
Questions authors ask about Latvia
What VAT do Latvian readers pay on an English-language ebook?
5%. English is an official language of the EU and the OECD, so it passes Latvia's language test.
Which books pay 21% in Latvia?
Books in a language outside the list, such as Russian, along with erotic publications and ones mainly for advertising.
Are audiobooks at 5% in Latvia?
We could not confirm it. The law covers printed and electronic books but does not name audiobooks, so check with the State Revenue Service.