VAT System The value added tax (VAT) rate is 21% and it applies to most goods and services. Usually this amount is already included in the price. If not, it is specified separately. EU residents will not be able to get VAT refund for the goods purchased in Latvia. Such rights are reserved only for the citizens of countries outside the EU. Tax Free If you travel from one EU country to another, the VAT is not returned. If you are citizen of a country outside the EU, you can retrieve the VAT if the merchandise purchased in Latvia cost at least 59.00 LVL (including VAT) or more. Remember that you have to keep your tax free check (received from the sales-person) and that you cannot open the purchased goods until they have been stamped by a customs official. You must leave the country with the goods within three months of their purchase. To recognize tax free shops, look for the tax-free sticker in shop windows. More information at www.taxfree.lv