International Operations

Typical scenarios we handle

Cross-border trade turns routine bookkeeping into a chain of VAT decisions — each transaction type has its own treatment, report and deadline. We work with these situations every day:

• Intra-EU B2B supplies — 0% PVN when the customer's VAT number is valid in VIES, reported in the EC Sales List annex to the PVN declaration
• B2C distance selling — once EU-wide consumer sales pass EUR 10,000 per year, you charge the buyer's country VAT, normally via OSS registration in Latvia
• Imports from third countries — with VID authorisation, import VAT is accounted for in the PVN declaration instead of paid at customs, protecting cash flow
• Services received from abroad — reverse charge: you self-assess 21% Latvian VAT on invoices from Google, Meta, foreign subcontractors and SaaS providers
• E-commerce and marketplaces — deemed-supplier rules, foreign warehouse registrations and OSS returns, including Amazon FBA accounting
• Triangular transactions — the simplification that saves the middle party in an ABC chain from registering for VAT abroad

Our guides on EU cross-border VAT and e-commerce VAT explain these rules in depth.

How we work

Step 1: Free consultation and transaction mapping. We list every flow in your business — where goods move, where services are supplied, who the customer is. If you are switching from another accountant mid-year, we handle the handover directly with them.

Step 2: VAT treatment setup. For each flow we fix the correct treatment: 0% intra-EU supply, reverse charge, OSS, import scheme or export with proof of dispatch. Where needed, we arrange OSS registration or the VID import VAT authorisation.

Step 3: Monthly compliance. We file the PVN declaration with all annexes, the EC Sales List and, where thresholds are exceeded, Intrastat reports — via EDS by the 23rd of the following month — plus quarterly OSS returns.

Step 4: Ongoing monitoring. We track your OSS and Intrastat thresholds (2026: EUR 380,000 arrivals, EUR 220,000 dispatches), re-check customer VAT numbers in VIES and flag rule changes before they cost you money.

What EU VAT and import-export accounting costs

International operations are priced within our standard tiers — the driver is transaction volume and the number of VAT schemes involved, not geography:

• New company, low activity — EUR 150/month
• Small business — EUR 200–600/month
• Medium business — EUR 700–900/month
• Large business — from EUR 1,000/month

A trading SIA with imports, OSS and Intrastat typically lands in the EUR 300–600 range. See the pricing page for details; we serve clients in Latvian, English and Russian.

FAQ

When do I need OSS registration?

When your B2C distance sales of goods and digital services to consumers in other EU countries exceed EUR 10,000 per calendar year in total — not per country. Below the threshold you may charge Latvian 21% PVN; above it you must charge each buyer's local VAT rate. OSS lets you declare all of it in one quarterly return filed through EDS instead of registering in every country. Registration is sensible even before the threshold if you want uniform pricing across markets.

What is reverse charge and when does it apply to me?

Reverse charge shifts the VAT obligation from the seller to you, the buyer. It applies whenever a Latvian VAT payer receives services from a foreign business — advertising from Google Ireland, software subscriptions, consulting. You self-assess 21% Latvian VAT in the PVN declaration and usually deduct it in the same return, so the net cost is zero but the reporting is mandatory. Our reverse charge guide covers the domestic construction and electronics cases too.

Do I charge VAT to a UK or US client?

For B2B services, generally no — the place of supply is where your business customer is established, so the invoice goes out without Latvian VAT for both UK (post-Brexit a third country) and US clients. Goods exports outside the EU are 0% rated provided you keep proof of export from customs. B2C services to non-EU consumers follow separate place-of-supply rules, so the answer depends on the service type — this is exactly what we map in Step 1.

What are the Intrastat reporting thresholds in Latvia?

For 2026 the Central Statistical Bureau (CSP) set the thresholds at EUR 380,000 for arrivals (goods brought into Latvia from the EU) and EUR 220,000 for dispatches (goods sent to the EU). Each direction is assessed separately, and the obligation starts from the month you exceed a threshold. We monitor your cumulative flows and file the monthly Intrastat reports when required.

How much does import-export accounting cost in Latvia?

Within our normal tiers: from EUR 150/month for a new company, EUR 200–600/month for a small trading business, EUR 700–900/month for medium and from EUR 1,000/month for large operations. OSS returns, EC Sales Lists and Intrastat are included in the agreed fixed fee — no per-report surcharges. Start with our VAT guide for Latvia and a free consultation to get an exact quote.