Expense rules in Latvia.
All VID rules: 21% PVN, dienas nauda, kilometru likme €0.15/km and VAT recovery in Latvia.
Get started →Disclaimer: This country guide is provided for informational purposes only and does not constitute legal advice. Although we update it regularly, it may not reflect ongoing regulatory changes. Illizeo SA declines all responsibility for actions taken or not taken based on this content.
1Expense rules & reclaimable VAT
| Category | VAT | Reclaim | Cap / Note |
|---|---|---|---|
| Business meals | 12% | Not deductible | Reprezentācijas izdevumi |
| Travel meals | 12% | 100% reclaimable | Dienas nauda cap |
| Accommodation | 12% | 100% reclaimable | E-rēķins required |
| Fuel | 21% | 100% reclaimable | Business use |
| Train / LDz / flight | 12% | 100% reclaimable | Public transport |
| Taxi / Bolt | 21% | 100% reclaimable | Receipt required |
| Client gifts | 21% | Not deductible | Reprezentācija |
| Parking / toll | 21% | 100% reclaimable | E-rēķins |
Dienas nauda
Tax-free national daily per diem.
Foreign
MK country table.
Retention
VID records: 5 years.
2Mileage allowance
| Mode | Allowance | Cap | Note |
|---|---|---|---|
| Personal car | 0,15 €/km | Unlimited | Standard rate |
| Motorcycle | 0,07 €/km | Unlimited | Reduced rate |
Standard
Tax-free kilometru likme.
Covers
Mainly fuel.
Records
Date, destination, km.
3Per diem and travel allowances
| Destination | Meal | Lodging / night | Daily rate |
|---|---|---|---|
| Latvia — national | 40 € | Actual | Actual |
| Riga | 40 € | 120 € | 160 € |
| Foreign — Tallinn | 45 € | 150 € | 195 € |
| Foreign — Stockholm | 60 € | 220 € | 280 € |
| Foreign — Berlin | 50 € | 130 € | 180 € |
Standard
2024 national per diem.
Foreign
VID country table.
Conditions
Mission outside workplace.
4Foreign VAT recovery
| Zone | Mechanism | Deadline | Method |
|---|---|---|---|
| European Union (27) | 8th Directive | 30 Sept. N+1 | VID EDS portal |
| France | Reciprocity | 30 Sept. N+1 | Via VID |
| United Kingdom | 13th Directive post-Brexit | 31 Dec. N+1 | HMRC VAT65A |
| Switzerland | Reciprocity | 30 June N+1 | FTA Form 1222 |
| USA | No recovery | — | Sales tax not recoverable |
| LV PVN for foreign | VID EDS | 30 Sept. N+1 | VID online portal |
EU minimum
Annual 8th Directive request.
LV minimum
Min PVN foreign company.
Typical ROI
% expenses recovered multi-country.
Industrialize your Latvia expenses with Illizeo.
PVN 21%/12%/5%, kilometru likme €0.15/km, dienas nauda €40, EU 8th Directive VAT recovery: all the VID rules above are natively integrated into Illizeo.
Book a demo