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

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