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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.

Physical Therapist Services to Invoice

  • PT evaluation
  • Manual therapy
  • Therapeutic exercise
  • Gait training
  • Ultrasound therapy
  • Home exercise plan
  • Neuromuscular re-ed

Invoice Requirements in Latvia

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

Payment Terms

Co-pays due at service. Insurance billed monthly. Cash pay packages available.

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Payment Methods in Latvia

Bank TransferCredit CardPayPalCash

Physical Therapist Invoice Tips

  • Include CPT codes
  • Note functional goals
  • Reference referral source
  • Document progress
  • Track authorization

Frequently Asked Questions

What tax rate applies to physical therapist 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 physical therapists in Latvia?

Common payment methods in Latvia include: Bank Transfer, Credit Card, PayPal, Cash. Co-pays due at service. Insurance billed monthly. Cash pay packages available.

What should physical therapist invoices include in Latvia?

Your invoice should include: Registration number, PVN number if registered, Client details, Invoice number. For physical therapist services specifically, also include: PT evaluation, Manual therapy, Therapeutic exercise.

How to handle insurance auth?

Track authorized visits closely. Notify patient before limit is reached.

Bill for documentation?

Usually bundled into service codes. Some detailed reports billed separately.

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.