Latvia Moves Towards Mandatory E-Invoicing: Consultation Now Open

The Latvian Cabinet is launching a public consultation on a draft regulation for mandatory electronic invoicing, outlining technical standards, transmission channels, and compliance timelines, with voluntary participation allowed for B2B transactions.

A public consultation on a draft regulation outlining the steps for enforcing mandatory electronic invoicing in Latvia was launched by the Latvian Cabinet. Technical standards, transmission routes, and phased compliance schedules are outlined in the suggested framework.

Important elements of the draft regulation:

Submission deadline:

Taxpayers would be required to submit e-invoices to the Tax Agency within five working days of issuance, using approved digital formats.

Delivery channels:

Acceptable methods for submitting e-invoices include:

• Official electronic addresses
• Service provider platforms
• The Tax Agency’s electronic declaration system

E-invoice format:

E-invoices must follow an XML format compliant with:

• Universal Business Language (UBL)
• PEPPOL (Pan-European Public Procurement Online) standards

Implementation timeline:

• January 1, 2026: Mandatory e-invoicing for all government-related transactions
• January 1, 2028: Mandatory e-invoicing for B2B transactions
• Voluntary participation for B2B e-invoicing is allowed starting January 1, 2026

Public comments on the consultation will be accepted until June 23, 2025. After it is finalized, the regulation will serve as the legal foundation for Latvia's national rollout of e-invoicing in accordance with EU digital reporting standards.