Latvia: No VAT on delivery of goods to Ukraine

Goods supplied to Ukraine when delivered to qualifying public benefit organization

Goods supplied to Ukraine when delivered to qualifying public benefit organization

A value added tax (VAT) rate of 0% can be applied to goods supplied to Ukraine when delivered to the qualifying public benefit organization that:

  • Are exported from the territory of the European Union (EU) in the framework of humanitarian aid and charity in order to provide general support to the society of Ukraine
  • Are delivered to an entity that is recognized by another EU Member State, which transfers them as humanitarian aid or donations to the public of Ukraine

The delivery of goods needs to be supported either by mutually concluded contract, deed of transfer and acceptance of goods or other document supporting the transaction.

Read an April 2022 report prepared by the KPMG member firm in Latvia


The KPMG name and logo are trademarks used under license by the independent member firms of the KPMG global organization. KPMG International Limited is a private English company limited by guarantee and does not provide services to clients. No member firm has any authority to obligate or bind KPMG International or any other member firm vis-à-vis third parties, nor does KPMG International have any such authority to obligate or bind any member firm. 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 endeavor 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. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 3712, 1801 K Street NW, Washington, DC 20006.