# VAT rules by country

**Freelancer tax residency**

**Client**

**VAT rate**

Any

EU Business with VAT ID

0%

Any

All Businesses outside EU

0%

Latvia

Latvian Business

21%

Latvia

Any individual

21%

Latvia

EU Business without VAT ID

21%

Any \*except Latvia

Estonian Business

24%

Any \*except Latvia

Any individual

24%

Any \*except Latvia

EU Business without VAT ID

24%

  
\*\* there are exceptions for some services where lower VAT rates are applied

[Click on this link](https://ec.europa.eu/taxation_customs/vies/#/vat-validation) to check if your client has a valid VAT number (for businesses based in Europe only).

Here’s a list of countries, which **we don’t support**. This means you won’t be able to use Abillio’s services if you are either based in one of these countries or territories and/or invoicing a company based in these countries/territories:

Afghanistan

American Samoa

Anguilla

Belarus

Burundi

Central African Republic

Cuba

DR Congo

Eritrea

Guam

Guinea-Bissau

Iran

Iraq

Libya

Mali

Myanmar

North Korea

Palau

Panama

Russia

Somalia

South Sudan

Sudan

Syria

Turks and Caicos Islands

US Virgin Islands

Vanuatu

Vietnam

Yemen

Crimea and Sevastopol

Donetsk region (occupied areas)

Luhansk region (occupied areas)

Kherson region (occupied areas)

Zaporizhzhia region (occupied areas)

Last updated: 14 October 2026.

Source: https://abill.io/en/blog/vat-rules-by-country/