TEDB Official Sourced · 2026 Reference

Latvia VAT: Solar Panels & Renewable Energy

Complete statutory VAT classification, cross-border B2B reverse charge conditions, and EU OSS reporting guidance for supplies in Latvia.

21%
Standard Rate
Annex III §10c (Council Directive (EU) 2022/542)
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Statutory Classification & Directives

Under official European Commission regulations and national legislation in Latvia, supplies of Solar Panels & Renewable Energy are subject to the 21% standard rate.

Statutory Note: Zero or reduced rates apply predominantly to the supply and installation on private residential dwellings (e.g. DE, AT, NL, IE, GB). Commercial-scale solar installations and standalone equipment sales without installation typically incur standard VAT.
Cross-Border B2B Supplies (Art. 196)
When selling to a VAT-registered business customer in Latvia from another EU member state, the reverse-charge mechanism applies. The invoice is issued with 0% VAT, citing "Reverse charge: Art. 196 of Council Directive 2006/112/EC".
B2C Distance Sales & One Stop Shop (OSS)
Sales to private consumers in Latvia require charging Latvia VAT (21%) once your pan-EU cross-border sales exceed €10,000. These obligations can be consolidated into a single quarterly OSS return without local registration.
Physical Inventory & Amazon Pan-EU FBA
Holding stock within a fulfillment warehouse located in Latvia creates an immediate domestic VAT registration obligation regardless of sales volume. OSS cannot be used to report domestic supplies from local inventory.
Latvia · TEDB 2026 STATUTORY ENGINE

Latvia Live Statutory VAT Verification: Solar Panels & Renewable Energy

Official European Commission TEDB calculation and legal classification for Latvia.

Standard rate Latvia (LV) Solar panels & renewable energy
21% Standard rate
VAT Amount Calculator
€
Net Amount
€100.00
VAT (21%)
€21.00
Gross Total
€121.00
Statutory Citation: Annex III §10c (Council Directive (EU) 2022/542)
Zero or reduced rates apply predominantly to the supply and installation on private residential dwellings (e.g. DE, AT, NL, IE, GB). Commercial-scale solar installations and standalone equipment sales without installation typically incur standard VAT.
All rates active in this country (3)
Classification Applied Categories & Conditions Rate
Standard rate Section 41, Paragraph 1, Clause 1 of the Law. 21%
Reduced rate Accommodation provided in hotels and similar establishments, including the provision of holiday accommodation and the letting of places on camping or caravan sites · Accommodation services in tourist accommodation sites. (Section 42, Paragraph 10 of the Law; https://likumi.lv/ta/en/en/id/253451) 12%
Reduced rate Newspapers · Newspapers in the form of printed publication or electronic publication, website publications and subscription fees, including the supply of the abovementioned periodicals online or by downloading them, if they are published in Latvian, Latgalian, or Livonian, as well as in the official languages of the EU, the EEA, Switzerland, EU candidate countries, and the OECD. (Section 42, Paragraphs 7–9 of the Law; https://likumi.lv/ta/en/en/id/253451) 5%
Source: European Commission TEDB Verify on TEDB ↗
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Frequently Asked Questions

The statutory VAT rate on Solar Panels & Renewable Energy in Latvia is 21% (Standard), synchronized with the European Commission Directorate-General for Taxation and Customs Union (TEDB) database.
Yes. Under Council Directive 2006/112/EC Art. 196, cross-border B2B supplies of services between EU taxable persons trigger the mandatory reverse charge. The customer self-accounts for VAT in Latvia, and the supplier issues a zero-rated invoice referencing Art. 196 / Art. 226(11a).
EU-established sellers can utilize the pan-EU €10,000 threshold (Council Directive 2006/112/EC Art. 59c). Once total cross-border B2C sales across all EU member states exceed €10,000 in a calendar year, destination-country VAT applies, which can be reported via the One Stop Shop (Union OSS) quarterly return.
Non-EU businesses holding stock locally (e.g. in Amazon Pan-EU FBA warehouses located in Latvia) must maintain a direct domestic VAT registration. For goods imported under €150 directly to consumers, the Import One Stop Shop (IOSS) can be utilized instead.

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Other Rates in Latvia

Solar Panels & Renewable Energy in Other EU Markets

LATESTBC’s PST Expansion Reaches Fabric and Pattern Sellers October 1 — Days … → OSS returns are filed quarterly — one return for all 27 EU states. Overseas sellers: VAT is due from your first EU sale — no threshold. IOSS covers imported goods up to €150 in value. 27 EU member states, one OSS registration.