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Latvia Tax Information

21% PVN

PVN (VAT) is 21% standard, 12% for gas/heat, 5% reduced. Registration above €40,000. Source: State Revenue Service Latvia.

Mobile Developer Services to Invoice

  • iOS development
  • Android development
  • Cross-platform apps
  • App maintenance
  • App store submission
  • Bug fixes
  • Feature updates

Invoice Requirements in Latvia

Registration number
PVN number if registered
Client details
Invoice number
PVN breakdown
Total in EUR

Payment Terms

30% upfront, 40% at beta, 30% at launch. Maintenance billed monthly.

Skaidrā naudā14 dienas30 dienasTermiņš

Payment Methods in Latvia

Bank TransferCredit CardPayPalCash

Mobile Developer Invoice Tips

  • Reference app version numbers
  • Break down by platform
  • Include testing phases
  • Document store submission
  • Track post-launch support

Frequently Asked Questions

What tax rate applies to mobile developer invoices in Latvia?

Latvia has 21% PVN. PVN (VAT) is 21% standard, 12% for gas/heat, 5% reduced. Registration above €40,000. Source: State Revenue Service Latvia.

What payment methods are common for mobile developers in Latvia?

Common payment methods in Latvia include: Bank Transfer, Credit Card, PayPal, Cash. 30% upfront, 40% at beta, 30% at launch. Maintenance billed monthly.

What should mobile developer invoices include in Latvia?

Your invoice should include: Registration number, PVN number if registered, Client details, Invoice number. For mobile developer services specifically, also include: iOS development, Android development, Cross-platform apps.

How should mobile developers structure invoices?

Break down by development phase: design, development, testing, submission. Include platform-specific costs.

Should app developers charge for store submission?

Yes, include store submission as a line item. Cover the time for screenshots, descriptions, and submission process.

What PVN rates apply in Latvia?

Latvia has 21% standard VAT, 12% for gas and heating, 5% for medical products and books. Zero-rated exports.