A construction works estimate differs from a simple price list in that it is organised by work type and built on measured quantities.
Organised by work type
LBN 501-17 groups costs either by type of construction work or by work and structural element. Its first annex lists them with codes — demolition, earthworks, roofing, internal finishes, internal electrical work, external services and so on. The practical lesson: name sections after the type of work, not after a room or a crew.
Quantities come first
An estimate follows the project, its bill of quantities and specifications. With no project, measure yourself and record quantities so they can be checked. Always measure before pricing — otherwise the quantities end up bent to fit a figure already given to the client.
The construction reverse charge
Where a construction service is supplied by one VAT-registered party to another, Latvia applies the reverse charge (Article 142 of the VAT Act): no VAT is charged on the document, a reference to the article is given, and the recipient accounts for the tax.
What is outside the works estimate
Supervision, author supervision, survey and design and expert review sit in the client's summary estimate, not in the works estimate. Worth stating in the notes on private jobs.
See the estimate template and LBN 501-17.