Changes in VAT Application to Publications

The procedure for applying value added tax (hereinafter – VAT) to books, press, and other publications will change, with the language of the publication being set as a requirement for applying the reduced VAT rate of 5%.

Currently, the reduced 5% VAT rate is applied to all types of books, including educational literature, children's publications, sheet music, maps, press and other publications, both in printed and electronic form, regardless of the language of the publication.

The planned amendments to the Value Added Tax Law stipulate that from January 1, 2026, the reduced 5% VAT rate for these publications will only be applicable if they are published in Latvian, Latgalian, or Livonian languages, as well as in the official languages of the European Union, European Economic Area, Switzerland, EU candidate countries, and OECD.

Planned VAT Amendments – Support for Language and Culture

The aim of these amendments is to strengthen the preservation and development of the Latvian, Latgalian, and Livonian languages, promote their usage in the informational space, and ensure their presence in the cultural environment.

The Latvian Historical Regions Law emphasizes the significance of these languages in Latvian culture and the nation-building process. The new regulation is adopted to help strengthen societal cohesion and security, as well as ensure accessible and quality content in Latvian, Latgalian, and Livonian languages.

At the same time, support is also provided for works published in the official languages of European and international organizations, thus preserving language diversity, ensuring cultural accessibility, and promoting the development of a democratic society.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.

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