Do I charge VAT selling digital goods to Latvia?

Seller in Ireland, customer in Latvia, electronically supplied service. Answers below are live responses from a working API, not written from memory.

Selling to a consumer: charge 21% Latvia VAT.

Charge LV VAT at 21% (customer's country) and report via the One-Stop Shop (OSS).

Selling to a business with a valid VAT number: charge 21%.

Charge LV VAT at 21% (customer's country) and report via the One-Stop Shop (OSS).

Why the rate is Latvia's and not Ireland's

For digital goods sold to EU consumers the place of supply is where the customer belongs, so the customer's national rate applies and it is reported through the One-Stop Shop. Applying the seller's own rate is the single most common mistake in hand-rolled checkouts.

B2C electronically supplied services taxed where the customer belongs (Art. 58); reported via OSS.

The numbers

Case	Charge VAT?	Rate	Mechanism
Consumer (B2C)	Yes	21%	standard
Business with VAT ID (B2B)	Yes	21%	standard
Standard digital rate in Latvia	21% (VAT)

Check it yourself

curl "https://checkout-tax-api.pages.dev/decide?seller_country=IE&buyer_country=LV&product_type=digital"

Free, no key. A valid VAT number in buyer_vat_id flips it to reverse charge.

Running this logic yourself?

The decision above — place of supply, reverse charge, out of scope, and the invoice wording for each — is about 30 branches once you cover the EU, UK, US, Canada and Australia. It also ships as a one-time $49 self-host kit — full source, tests, and a one-command deploy to your own Cloudflare Worker. The hosted API is free either way.