Answer four questions and see whether the document supports the expense and the VAT deduction. The answer uses exactly the same rules Kvits applies to every receipt inside the app.
Does it show the buyer's name and registration or VAT number?
The Latvian rules, in one screen
Thresholds
Every Latvian threshold is measured excluding VAT. Under €30 the cash-register receipt alone is a valid simplified invoice. From €30 up to under €150 it works only with a supporting document attached. From €150 a full invoice is required. Rates: 21% standard, 12% and 5% reduced, 0%.
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What a simplified document may be used for
Under €30 excluding VAT small purchases need no buyer details at all. Between that and €{full} the receipt needs a supporting document carrying the receipt date, its number and the buyer's name, address and VAT registration number — cash registers are not required to print the buyer's details (MK Nr. 95, 23. punkts), which is exactly why this route exists. From €{full} there is no receipt route.
What a full invoice must contain
Supplier name, registration number and VAT number; an invoice number; the date; the buyer's name and registration number; the amount excluding VAT, the VAT rate and the VAT amount.
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Filing deadline
The VAT return is due within 20 days of the end of the period, and the VAT payment within 23 days — two different dates, and the payment one is the one people miss.
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Rules checked against likumi.lv on 20 September 2026.
This is general information, not tax advice — unusual cases need an accountant.
Kvits does this automatically for every receipt in your month
The same check runs on every document you photograph or forward, next to the bank line it belongs to, and tells you what is still missing before the deadline. This page stays free either way.