Construction services in Latvia fall under the reverse charge mechanism (Article 142 of the VAT law): when both contractor and client are VAT-registered, the recipient accounts for and pays the VAT.
What the invoice looks like
- VAT numbers of both parties — mandatory;
- lines priced net; no VAT amount is calculated on the invoice;
- the mandatory note "nodokļa apgrieztā maksāšana" (reverse charge, Art. 142);
- total = sum of net lines.
If the client is a private person or not VAT-registered, issue a normal 21% VAT invoice instead. The form has a reverse charge mode that adds the note automatically.