Solutions · PVN-21-12-5

VAT — 21 / 12 / 5 % automated

Latvia has three VAT rates: 21 % standard (most goods/services), 12 % reduced (food, books, hotels, public transport), 5 % super-reduced (medicines, magazines, certain medical supplies). 4b2b issues invoices with the correct rate per line, aggregates monthly, and submits the finished PVN declaration to EDS by the 20th of the following month.

01
Problem

We run a hotel in Old Riga with lodging (12 %) and a restaurant (21 %) on the same bill.

Solution

Each invoice line tagged with the VAT rate. The PVN declaration aggregates separately per rate and automatically fills boxes 41, 42 and 43.

02
Problem

We export to Lithuania without VAT and import from Germany under reverse charge.

Solution

EU trade: outbound 0 % VAT (box 48.2), inbound reverse charge (boxes 50/51/52). VIES validation built in.

03
Problem

VID requests IRA/URA ledgers for audit.

Solution

IRA (outbound) and URA (inbound) ledgers generated directly from invoices. Export to Excel or XML. Includes number, partner, reg. no., date, amount, VAT rate.

04
Problem

Client from Estonia pays in EUR — how to verify VAT ID?

Solution

VIES integration: when entering an EE partner reg. no., the platform validates it in real time; name and address auto-fill. Refusal = reverse charge not applicable.

Modules involved

The simplest tax regime in the EU, in one platform

The entire 4b2b ecosystem is built for the Latvian market — from EDS declarations via MUN and UIN 20 % to GDLU reports and VID integration.