General information
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.
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