Billing / SIA
LV · SIA · 21%
Only ordinary repair or maintenance labour on movable equipment at 21%; no property work, healthcare, ships or aircraft.
What to do
- Complete the handover and Latvian profile with declared VAT ID and company registry number. Private personal IDs are excluded.
- Review the seller’s legal name and legal address above. Select its declared registry number. Enter the buyer’s legal name/address and registry number, not a delivery address.
- I checked both legal names, legal addresses, registry numbers and VAT IDs. These are declarations, not online verification.
- Seller is a private Latvian VAT-registered SIA; buyer is a private Latvian VAT-registered business. Neither is a budget institution; the completed service is domestic.
- Ordinary VAT accounting; no exemption, reverse charge, VAT group or special scheme.
- No goods, parts or materials are supplied or used.
- One completed service; no payments received, advances, cash accounting, discounts or prior adjustments.
- SIA only; no liquidation, insolvency or branch. No fiscal representative or self-billing.
- Local pilot: 2026-01-01 to 2026-10-10. Invoice date from supply date up to fifteen calendar days later, within the pilot.
Before you continue
Local EN16931 / Peppol UBL test, EAS9939 VAT IDs. Private B2B is voluntary in this 2026 scope; public-sector rules and the 2028 mandate are excluded. Recipient acceptance, routing, delivery, VID submission and VAT returns are separate and not activated. No consent or registration is created.
Latvian cancellation, partial correction, replacement and refund are not implemented. The narrow German address replacement does not apply.