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%.
This is general information, 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.
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.
How EU VAT works when a reader in Latvia buys from you
Ebooks and audiobooks: the reader’s country
A download sold to a reader, not a business, is taxed where the reader lives. So a reader in Latvia pays the rate for Latvia, wherever you are. European Commission, place of taxation.
The €10,000 threshold
If your business is based in just one EU country, and your sales to readers in other EU countries stay at or under €10,000 a year (this year and last), you can charge your own country’s VAT instead. Digital sales and shipped print books count together. Sellers based outside the EU get no threshold for digital sales: VAT is due from the first sale. Commission OSS guide.
The One-Stop Shop (OSS)
Instead of registering in every country, you register once and file one return every quarter that covers all your EU sales. Your home tax office passes the VAT on to each country. EU-based sellers use the Union scheme. Sellers outside the EU use the non-Union scheme for ebooks and audiobooks. EU One-Stop Shop. OSS in plain words.
Paperbacks and hardcovers sent across a border
A printed book shipped from one EU country to a reader in another is a distance sale. It falls under the same €10,000 threshold. Over it, the rate is the one where the parcel ends up, here the rate for printed books in Latvia, and it goes on the same OSS return. Commission OSS guide.
Who charges the VAT when you sell on Lanternbee
You do. Each author connects their own Stripe account, so you are the seller and the money goes straight to you. At checkout, Stripe Tax works out the right rate for where the reader is and adds it to the order. It collects tax in the places where you have added a tax registration in Stripe, so you still register where you need to, file the returns and pay what you collected. Stripe on tax registrations.
We plan to take EU VAT on ebooks off your hands by acting as the merchant of record for digital editions. That is planned, not live. Today, you are the seller.
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.