Latvia: B2B E-Invoicing Mandate: New Timelines Approved

On June 5, 2025, the Budget and Finance (Tax) Committee rejected a proposal (Amendments to the Accounting Law No. 927/Lp14) to delay the B2B e-invoice mandate to January 1, 2027. Instead, a revised draft law (No. 967/Lp14) was adopted by the Latvian Parliament (Saeima) on the same day, setting new deadlines:

January 1, 2026: Mandatory e-invoice data reporting to the State Revenue Service (SRS) for B2G and G2G transactions with budget institutions, alongside existing e-invoicing requirements.

January 1, 2028: Mandatory e-invoicing and data reporting to the SRS for domestic B2B transactions.

March 30, 2026: Suggested voluntary e-invoicing and data submission to the SRS for B2B transactions.

The government’s e-address platform requires enhancements, including invoice format adjustments, B2B e-invoice exchange capabilities, and automated SRS data submission. The extended timeline aims to give taxpayers, especially small businesses, more preparation time.