Latvia PVN1III - Estimated tax on supplies of goods and services

Npk

Number

No

Automatically generated sequence number

Valsts

Country

DpValsts

Text (2)

Yes*

Not required if the transaction type is "T" or "X".

Country of registration of the relevant counterparty VAT.
Country code according to the Latvian national standard LVS EN ISO 3166-1: 2007,
except for Greece, whose country code is "EL".
*
"LV" is mandatory and must be indicated if the type of justification document is "V".

Darījuma partnera PVN reģistrācijas numurs

Counterparty VAT registration number

DpNumurs

Text (20)

Yes*

Not required if the transaction type is "T" or "X".

The VAT registration number of the Republic of Latvia or the EU taxpayer must be indicated without the corresponding country
code, for example, 40003275598.

Darījuma partnera nosaukums

Name of the counterparty

DpNosaukums

Text (200)

Yes*

Not required if the transaction type is "T" or "X".

Name of the relevant counterparty

PVN deklarācijas rindas Nr.

VAT returns
row no.

DarVeids

Text (4)

Yes*

Not required if the transaction type is "T", "V" or "X"

VAT return line number
Possible values (code in brackets) according to the form:
(41)
(41.1)
(42)
(42.1)
(43)
(44)
(48.2)

Preču vai pakalpojumu vērtība bez PVN

Value of goods or services excluding VAT

VertibaBezPvn

Number (13, 2)

Yes

PVN

VAT

PvnVertiba

Number (13, 2)

Yes

Dokumenta veids

Document type

DokVeids

Text (1)

Yes

Type of justification document.
Possible values (code in brackets) according to the form:
(1) - tax invoice;
(2) - cashier's check or receipt;
(3) - non-cash payment document;
(4) - credit invoice;
(5) - other;
(T) - transactions under EUR 150;
(V) - transactions with one counterparty under EUR 150 for the total amount above EUR 150;
(X) - separate non-reportable transactions from 150 EUR.
(M) - tax invoice for the sale of property at an auction organized by a sworn bailiff (valid
for the taxation period from 01.01.2021).
Only one line with the type of justification document may be included in the document:
Only one line with the type of justification document may be included in the document: X
The document may contain only one line with transaction type "V" for one and the same
counterparty

Numurs

Number

DokNumurs

Text (30)

Yes*

Not required if the transaction type is "T", "V" or "X".

Justification document number

Datums

Date

DokDatums

Date
XML
standard
in the record

Yes*

Not required if the transaction type is "T", "V" or "X".

Date of justification document