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Latvia e-Invoicing

Updated 9 December 2025

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  • Key facts
  • Timeline
  • Tax & Compliance
  • Formats
  • FAQ

Latvia mandates e-invoicing for B2G suppliers since 2020, with public bodies receiving invoices via e-adrese and Peppol using Peppol BIS 3.0 and UBL. A general B2B mandate is planned for January 2028 under Accounting Law amendments.

Latvia e-Invoicing Overview
ViDA

B2B
planned
from 1 January 2028
B2B e-invoicing mandatory from Jan 2028 per Accounting Law amendments.
B2G
mandatory
since 1 April 2020
Public procurement reception via e-adrese/Peppol.
B2C
none
Next deadline1 January 2027 · ViDA: OSS/IOSS Clarifications

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Implementation Timeline(9 events)

Key mandate dates. Select a date for detail, or show all updates below.

B2G eInvoicing mandatory
1 April 2020
B2G
Public entities must accept EN-compliant invoices.
ViDA Package published in Official Journal
25 March 2025
EU Level
Member States can introduce mandatory e-invoicing under specific conditions; IOSS framework improvements.
Cabinet Regulation No. 749 on structured e-invoices adopted
9 December 2025
B2G
The Cabinet of Ministers adopted Regulation No. 749 on the circulation of structured e-invoices and submission to VID , in force from 13 December 2025, defining delivery channels and a five-working-day data submission window to the State Revenue Service.
B2G/G2B e-invoice data reporting to VID
1 January 2026
B2G
Structured e-invoice data for B2G and G2B transactions must be reported to State Revenue Service (VID) per amendments to Accounting Law (Grāmatvedības likums) .
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.
B2B e-invoicing mandatory
1 January 2028
B2B
Mandatory e-invoicing for all B2B transactions between Latvian-registered businesses per Accounting Law amendments .
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Platform economy compliance, Single VAT Registration reforms, and mandatory reverse charge for non-identified suppliers.
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Digital Reporting Requirements affect cross-border B2B transactions.
ViDA: Domestic Alignment
1 January 2035
Domestic
Member States must align domestic digital real-time transaction reporting with EU standards.

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Compliance Regime

Network
Peppol
Standards
EN 16931

Record-keeping & Reporting

Archiving
5 years retention for goods/services invoices; 10 years for real estate invoices per Latvian Accounting Law (Grāmatvedības likums) ; Storage abroad permitted with online access.

Technical Formats

Peppol BIS 3.0
UBL

Detailed exemptions, penalties and cross-border rules for Latvia are not yet published. The official sources have the latest detail.

Official Sources

  • VIDValsts ieņēmumu dienestsTax authority
  • FMFinanšu ministrijaMinistry
  • VDAAValsts digitālās attīstības aģentūraMandate portal
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Related Countries

  • Bosnia and HerzegovinaPlanned
  • MontenegroPlanned
  • NetherlandsPlanned
  • North MacedoniaPlanned

Frequently asked questions about e-Invoicing in Latvia

Yes, e-Invoicing is mandatory in Latvia for B2G (since 2020-04-01) transactions.

B2B e-Invoicing in Latvia is planned for future implementation since 2028-01-01. B2B e-invoicing mandatory from Jan 2028 per Accounting Law amendments.

B2G e-Invoicing in Latvia is mandatory since 2020-04-01. Public procurement reception via e-adrese/Peppol.

Latvia supports the following e-Invoice formats: Peppol BIS 3.0, UBL.

Latvia uses the following e-Invoicing standards: EN 16931. Archiving requirement: 5 years retention for goods/services invoices; 10 years for real estate invoices per Latvian Accounting Law (Grāmatvedības likums) ; Storage abroad permitted with online access..

Yes, Latvia is subject to the EU's ViDA (VAT in the Digital Age) regulations. ViDA introduces mandatory e-Invoicing for cross-border B2B transactions and real-time digital reporting requirements across EU member states.

The next e-Invoicing deadline in Latvia is 1 January 2027: ViDA: OSS/IOSS Clarifications. Minor legislative clarifications for One-Stop Shop (OSS) and Import One-Stop Shop (IOSS) schemes.