Latvia's phased e-invoicing mandate includes B2G and G2G from January 1, 2025, with B2B requirements starting January 1, 2028, ensuring compliance with EN 16931 standards. Latvia is introducing structured e-invoicing in phases. B2G and G2G e-invoicing became mandatory on January 1, 2025, while domestic B2B e-invoicing and reporting to the State Revenue Service will become mandatory on January 1, 2... Read more

The purpose of this document is to explain how vending machines are treated as sales machines in retail, and whether they are subject of fiscalization or not. Read more

Fiscalization has transformed from a compliance tool reliant on hardware to dynamic, software-driven platforms linking businesses and tax authorities. The webinar was presented by Dušan Bučevac, Sales Manager at Fiscal Solutions, who covered crucial fiscalization milestones and explained how real-time data has reshaped compliance, transparency, and business decision-making. Read more

Fiscalization has evolved significantly over the years, moving far beyond its original role as a pure compliance mechanism. What once relied on fiscal printers and hardware-based systems has gradually transformed into software-driven, real-time platforms that connect businesses, tax authorities, and data ecosystems in a much more dynamic way. In this webinar, we will explore how this transition... Read more

Fiscalization has evolved significantly over the years, moving far beyond its original role as a pure compliance mechanism. What once relied on fiscal printers and hardware-based systems has gradually transformed into software-driven, real-time platforms that connect businesses, tax authorities, and data ecosystems in a much more dynamic way. In this webinar, we will explore how this transition... Read more

Latvia plans to introduce a temporary 12% VAT rate on selected essential foods from 1 July 2026 to 30 June 2027, covering bread, milk, poultry, and eggs. The same bill would also limit the 5% VAT rate for books and press publications from 2026 to publications in specified languages only. From 1 July 2026, Latvia will introduce a temporary reduced VAT rate of 12% on essential food items. The measur... Read more

The purpose of this document is to explain rules regarding online sales in Latvia, based on a B2C and retail perspective. Also, it will be presented whether online sales are subjects of fiscalization or not, whether some special rules must be respected, and what is important for retailers and taxpayers. Read more

Latvia's fiscalization system imposes penalties for non-compliance, including unregistered devices, improper receipts, and data retention failures, with fines ranging from €70 to €20,000 based on violation severity. Read more

Latvia has approved tax changes introducing a temporary 12% VAT rate on essential food items from July 2026 to June 2027, while making the same reduced rate permanent for locally typical fruits, vegetables, and berries from January 2026. Additionally, the 5% reduced VAT rate for books and media will be limited to publications in Latvian, EU, or OECD languages, with all others subject to the standa... Read more

This document is a regulatory guidance presentation that provides an overview of e-commerce rules and fiscalization requirements in Latvia. It explains the legal framework, fiscal device obligations, receipt and document requirements, registration procedures, and when e-commerce transactions trigger fiscalization. Read more

Cabinet Regulation No. 95 (11 February 2014) defines the technical requirements for fiscal devices and requires cash registers and related systems to record payments made in cash or via payment cards, vouchers, or similar instruments, ensuring proper electronic documentation and tax accounting. Read more

Latvia has formalized its e-invoicing framework through a Cabinet Regulation effective January 2026, defining permitted exchange channels and mandatory reporting to the State Revenue Service (SRS) to standardize and centralize invoice data. Mandatory structured XML e-invoicing (UBL 2.1 / Peppol BIS Billing 3.0) applies to B2G, G2G, and G2B from 1 January 2026, with voluntary B2B reporting until th... Read more

Latvia has established a new Tax and Customs Police to investigate tax evasion, smuggling, and other financial crimes, transferring oversight from the State Revenue Service to the Ministry of the Interior for closer alignment with national law enforcement. The reform aims to strengthen cooperation with security agencies, modernize financial crime enforcement, and ensure compliance with both nation... Read more

From 1 January 2026, Latvia will implement VAT reductions including a 5% rate for books and media in specified EU, OECD, and national languages, and a permanent 12% rate for fresh fruits and vegetables to support consumers and domestic culture. Additionally, a one-year pilot program (July 2026–June 2027) will reduce VAT from 21% to 12% on essential food items such as bread, milk, poultry, and egg... Read more

Latvia has postponed mandatory B2B e-invoicing from 2026 to 2028, giving companies—especially SMEs—more time to prepare. From 2028 onward, all VAT-registered businesses will need to issue XML-based e-invoices through the VID system, while B2C transactions remain exempt The Latvian Parliament has decided to postpone the mandatory introduction of B2B e-invoicing from 1 January 2026 to 1 January 2028... Read more