Invoice without VAT

Many small Latvian businesses — micro-enterprise tax payers, self-employed, young companies — are not VAT-registered, so their invoices show no VAT at all. This form gets that format right.

A correct non-VAT invoice

• all usual details: number, date, parties, lines, total;
• no VAT column — which is not the same as "VAT 0%";
• a recommended note: "The supplier is not registered in the VAT payer register";
• payment term and bank account.

Once taxable turnover exceeds €50,000 in 12 months, VAT registration becomes mandatory — and the same generator will then issue VAT invoices.