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VAT groups LatviaOptionalLast reviewed October 2026VAT groups in Latvia: PVN grupa explained
Registered Latvian taxpayers can form a VAT group. The group has its own number, used only for the group's return and payment.
General information only, not tax advice. Rules change, so check the official sources at the bottom of this page before you act.
The regime
VAT group (PVN grupa), VAT Law section 11
Who can join
Registered taxpayers in Latvia that meet the group conditions.
How it works
Configure the group in Taxera → Prepare each member from ERP data → Consolidate at group level, with adjustments → Review the group total → File the group return
Key points and dates for Latvia
- Group numberUsed only for the group's VAT return and payment
What the group return covers
In dealings with outsiders, members use their own registration numbers. The group number appears only on the group's return and payment.
What your ERP has to deliver
Taxera needs the VAT data of every member company code, tagged to the right group, so each member's figures can be prepared and then consolidated. Entities outside the group stay on the standard VAT return.
The process, step by step
Practical insights
- Keep members' own VAT numbers on invoices to outsiders.
- Use the group number only for the return and payment.
Common pitfalls
- Using the group number on invoices.
- Mixing the group number with the members' numbers.
Linked obligations in Latvia
VAT groups Latvia: questions, answered
Keep this guide
Download the Latvia VAT groups guide as a PDF. It has the same content as this page.