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 moreChanges 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
Latvia plans VAT changes for Publications and Food
Latvia
Author: Nikolina Basić
The Latvian government proposes VAT changes for 2026, adjusting reduced rates on publications and initiating a pilot project to lower VAT on essential food items. The Latvian government has proposed changes to the VAT Law as part of the 2026 Budget. The amendments aim to adjust reduced VAT rates for publications and certain essential food products. If approved, the reduced 5% VAT rate will apply... Read more
The Latvian government proposes VAT changes for 2026, adjusting reduced rates on publications and in... Read more
Does catering business for off-site sales must capture sales via cash registers in Latvia?
Latvia
Author: Nikolina Basić
In Latvia, catering companies selling outside their main location, such as at events, must register these activities with the State Revenue Service (SRS) and use a cash register. Read more
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In Latvia, catering companies selling outside their main location, such as at events, must register... Read more
E-invoicing in Latvia starting January 2026
Latvia
Author: Nikolina Basić
Latvia is digitizing invoicing and reporting for businesses and government in phases. From January 1, 2025, all invoices to public authorities must be electronic. By January 1, 2026, e-reporting for government transactions will be mandatory, with voluntary B2B e-invoicing starting. Complete B2B e-invoicing will be required by January 1, 2028. Invoices will follow a structured XML format and must b... Read more
Latvia is digitizing invoicing and reporting for businesses and government in phases. From January 1... Read more
E-invoicing in Latvia starting January 2026
Latvia
Author: Nikolina Basić
Latvia is phasing in mandatory e-invoicing and real-time reporting, starting with B2G e-invoices already required and expanding to government-related e-reporting in 2026. By 2028, all B2B invoices between Latvian-registered businesses must be electronic and transmitted to the State Revenue Service for near real-time oversight Latvia is moving forward with its plan to digitize invoicing and reporti... Read more
Latvia is phasing in mandatory e-invoicing and real-time reporting, starting with B2G e-invoices alr... Read more
Latest document for Latvia
See moreRegistration 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
Legal Requirements - Latvia
Latvia
Author: Nikolina Basić
This specialized document, prepared by our seasoned fiscal experts, provides a clear and detailed analysis of Latvia’s fiscalization legal requirements. This document provides comprehensive details on: - Fiscal law overview - Main fiscalization obligations - Document types - Registration - Store- and POS related procedures - E-invoicing Read more
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This specialized document, prepared by our seasoned fiscal experts, provides a clear and detailed an... Read more