e-Invoice.app
Latvia

Latvia e-Invoicing

Updated 14 August 2025

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

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View Latvia's e-invoicing regulatory compliance information.

EN 16931
Peppol BIS 3.0
UBL

Archiving Requirements:

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.
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Access Latvia's EN 16931 standards, Peppol BIS 3.0, UBL format specifications, and archiving requirements.

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Access detailed regulatory announcements and implementation guidance.

B2G eInvoicing mandatory
1 April 2020
B2G
Details available after sign in
ViDA Package published in Official Journal
25 March 2025
EU Level
Details available after sign in
B2G/G2B e-invoice data reporting to VID
1 January 2026
B2G
Details available after sign in
ViDA: OSS/IOSS Clarifications
1 January 2027
EU Level
Details available after sign in
B2B e-invoicing mandatory
1 January 2028
B2B
Details available after sign in
ViDA: Platform Obligations & VAT Registration
1 July 2028
EU Level
Details available after sign in
ViDA: Cross-border B2B DRR
1 July 2030
Intra-EU
Details available after sign in
ViDA: Domestic Alignment
1 January 2035
Domestic
Details available after sign in
Last updated: 14 August 2025
Official Source