Latvia has postponed mandatory B2B e-invoicing from January 2026 to January 2028 due to technical readiness issues, delays in developing the national e-invoice platform, and the need for finalized guidelines and technical requirements.
Latvia Postpones Mandatory B2B E-Invoicing to January 1, 2028
Public
Other countries
Author: Ema Stamenković
Category:
General information
Views:
315
Content accuracy validation date:
06.08.2025
Content accuracy validation time:
08:11h
Latvia Postpones Mandatory B2B E-Invoicing to January 1, 2028
Latvia has delayed mandatory B2B e-invoicing from January 2026 to January 2028, following amendments to the Accounting Law on June 5, 2025, giving businesses two additional years to prepare IT systems for the Peppol BIS 3.0 and EN 16931 EU standards.
E-Invoicing Timeline
- Jan 1, 2026: Mandatory B2G e-invoicing
- Dec 2025: E-invoice issuance guidelines published; consultations continue.
- Mar 30, 2026: Voluntary B2B e-invoicing starts via email.
- Jan 1, 2028: Mandatory B2B e-invoicing and automated reporting to State Revenue Service (VID) begin.
Reasons for Postponement
- Insufficient technical readiness among businesses.
- Delays in developing the national e-invoice platform (lv).
- Need for finalized guidelines and technical requirements.
Next Steps for Businesses
- Dec 2025: Monitor guideline publications.
- Mar 2026: Start voluntary B2B e-invoicing.
- Jan 2028: Comply with mandatory e-invoicing and reporting.
Preparation Tips
- Stay updated on guidelines (Dec 2025).
- Upgrade systems for XML invoices (Peppol BIS 3.0, EN 16931).
- Consider early adoption from Mar 2026.
- Choose a transmission solution: national platform, Peppol providers, or EDI/email (with agreement).
All e-invoices must be reported to VID for compliance.
Other news from Other countries
Chile Set to Enforce New VAT Rules for Platforms
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
Starting on October 25, 2025, Chile will implement new VAT regulations for low-value consignments. Non-resident taxpayers must register and remit VAT on goods valued at USD 500 and digital services. Businesses enabling sales to Chile, such as digital platforms, must also register. Imports up to USD 41 are currently exempt from tariffs and VAT. The tax agency confirmed the implementation will proce... Read more
Saudi Arabia: ZATCA Sets Rules for 24th Group in E-Invoicing Rollout
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
The ZATCA has set criteria for selecting establishments in the "Twenty-Fourth Group" for electronic invoicing integration. Notifications will go to those with VAT revenues over SAR 375,000 by June 30, 2026. The second phase includes linking systems to Fatura and issuing specific invoice formats. The first phase started on December 4, 2021, requiring taxpayers to stop using handwritten invoices and... Read more
The Growing Complexity of US Sales Tax on Services
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
US sales tax traditionally applied to products, not services, but many states are expanding their tax base to include services—especially digital offerings like SaaS and ebooks. Services fall into four categories: business, personal, professional, and maintenance/repair. Five states have no sales tax, four tax services by default, and the rest tax only specifically listed services. Multi-state bus... Read more
South Africa Proposes Major VAT Reforms to Modernize Tax System
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
South Africa’s 2025 draft TLAB and TALAB propose major VAT reforms to modernise the system and close compliance gaps. Key changes include extending intermediary rules to local suppliers, zero-rating silver exports and clinical trial services, exempting all basic education supplies (forcing some schools to deregister), removing low-value import thresholds, and tightening VAT registration with site... Read more
South Africa Releases VAT Draft to Advance E-Invoicing and Digital Reporting
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
South Africa's National Treasury and Revenue Service introduces e-invoicing, e-reporting, and an interoperability framework to modernize the VAT system. On August 16, 2025, South Africa’s National Treasury and Revenue Service released a draft amending the VAT Law, introducing definitions for e-invoicing, e-reporting, and an interoperability framework to modernize the VAT system. E-invoicing... Read more
New Zealand’s e-Invoicing Mandate: A Concise Overview
Public
Other countries
Author: Ema Stamenković
Other countries
Author: Ema Stamenković
New Zealand is transitioning to e-invoicing as a standard, driven by the global Peppol Network and the regional PINT A-NZ specification. The Ministry of Business, Innovation and Employment (MBIE) oversees the adoption, with central public agencies required to receive e-invoices since March 2022. From January 2026, agencies processing over 2,000 domestic invoices annually must send and receive e-in... Read more
Malaysia Introduces 2025 Tax Reforms: E-Invoicing Rollout
Public
Other countries
Author: Ljubica Blagojević
Other countries
Author: Ljubica Blagojević
Malaysia's tax authority has introduced new tax measures and compliance requirements for 2025, including mandatory e-invoicing for taxpayers with annual income between 5 and 25 million ringgits, increased support for MSMEs, and a new tax handling branch. On August 22, the Malaysian Tax Authority published e-Bulletin No. 4/2025, which detailed a number of new tax laws and compliance standards for 2... Read more