Latvia
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Latvia has been fiscal territory since 2014. It operates a hardware-based fiscalization system under which the issuance of fiscal receipts is mandatory. While fiscal devices have to pass a certification procedure, a communication with the Tax Authority is required but indirect. The previous Latvian currency was replaced by the euro on 1 January 2014.
Latvia
There is no direct communication with the tax authority; however, cash registers must be registered with the tax authority. Fiscal devices must pass a certification/homologation procedure approved by the State Revenue Service (VID).
Type of fiscalization: Hardware
Latest news for Latvia
See moreNew document was uploaded: E-commerce Latvia - Legal requirements
Latvia
Author: Nikolina Basić
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
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This document is a regulatory guidance presentation that provides an overview of e-commerce rules an... Read more
The method of payment can define the fiscalization obligation in Latvia.
Latvia
Author: Nikolina Basić
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
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Cabinet Regulation No. 95 (11 February 2014) defines the technical requirements for fiscal devices a... Read more
Latvia defines E-invoicing channels and reporting rules
Latvia
Author: Nikolina Basić
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 formalized its e-invoicing framework through a Cabinet Regulation effective January 2026,... Read more
Latvia launches Tax and customs police
Latvia
Author: Nikolina Basić
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
Latvia has established a new Tax and Customs Police to investigate tax evasion, smuggling, and other... Read more
Changes in VAT rates effective from January 1, 2026, in Latvia
Latvia
Author: Nikolina Basić
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
From 1 January 2026, Latvia will implement VAT reductions including a 5% rate for books and media in... Read more
Latvia Delays Mandatory B2B E-Invoicing to 2028, Giving Businesses More Time to Prepare
Latvia
Author: Nikolina Basić
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
Latvia has postponed mandatory B2B e-invoicing from 2026 to 2028, giving companies—especially SMEs—m... Read more
Latest document for Latvia
See moreE-commerce Latvia - Legal requirements
Latvia
Author: Nikolina Basić
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
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This document is a regulatory guidance presentation that provides an overview of e-commerce rules an... Read more
Registration process of cash registers - Latvia
Latvia
Author: Nikolina Basić
The purpose of this document is to explain the registration process of cash registers in Latvia, all in accordance with the cash register regulations in Latvia. Read more
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The purpose of this document is to explain the registration process of cash registers in Latvia, all... Read more
Procedures for the use of electronic devices and equipment for recording
Latvia
Author: ------
The document sets out the official procedures in Latvia for the use of electronic devices and equipment to record taxes and other payments, including obligations for users and service providers, technical requirements, and registration with the State Revenue Service. Read more
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The document sets out the official procedures in Latvia for the use of electronic devices and equipm... Read more
Regulations on technical requirements for electronic devices and equipment for recording taxes and other payments
Latvia
Author: ------
The regulations define the technical requirements for cash registers, hybrid systems, and specialized devices used to record taxes and payments, including standards for fiscal memory, non-volatile memory, and secure software. They set strict rules on data integrity, storage, and backup, requiring protection against unauthorized access, tampering, or data loss, and ensuring accurate reporting through checksums, audit trails, and control tapes Read more
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The regulations define the technical requirements for cash registers, hybrid systems, and specialize... Read more
System Comparison: Different models of cas registers in Latvia
Latvia
Author: Nikolina Basić
The purpose of this document is to explained all types of cash registers that can be used in Latvia introduced by its regulations regarding cash register requirements. Document contains a comparison of main characteristics for all modes of cash registers from a general perspective. Read more
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The purpose of this document is to explained all types of cash registers that can be used in Latvia... Read more
Important characteristics of the fiscalization system – Latvia
Latvia
Author: Nikolina Basić
The purpose of this document is to emphasize the most important fiscalization characteristics, in Latvia. The analysis is based on YES/NO answers on highly relevant topics for the retailers or manufacturers of the solutions. Read more
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The purpose of this document is to emphasize the most important fiscalization characteristics, in La... Read more