Latvia mandates Business-to-Government (B2G) e-Invoicing since January 1, 2025, requiring public sector entities to accept and process e-Invoices compliant with the European Standard. A Business-to-Business (B2B) e-Invoicing mandate starts January 1, 2028, requiring Latvian-registered businesses to submit structured e-Invoice data to the State Revenue Service. There is no real-time reporting system or monitoring mechanism.
Latvia e-Invoicing Mandate Summary
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Latvia
Author: Ema Stamenković
Category:
General information
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1095
Content accuracy validation date:
21.08.2025
Content accuracy validation time:
08:31h
B2G Mandate: Since January 1, 2025, Latvia mandates Business-to-Government (B2G) e-Invoicing, requiring public sector entities to accept and process e-Invoices compliant with the European Standard (EN 16931) via the State Digital Development Agency’s (VDAA) eAddress platform or commercial operators. This obligation, effective since April 18, 2019, stems from public procurement laws transposing Directive 2014/55/EU. Suppliers to budget institutions must issue structured e-Invoices, with a deferral to January 1, 2026, for contracts signed before December 31, 2024.
B2B and B2C Mandates: A Business-to-Business (B2B) e-Invoicing mandate starts January 1, 2028, requiring Latvian-registered businesses to submit structured e-Invoice data to the State Revenue Service (VID) under amendments to the Accounting Law. Exemptions apply to transactions with specific payment confirmations (e.g., electronic tax devices, National Health Service systems, or national security agencies). No Business-to-Consumer (B2C) mandate exists.
e-Invoicing Standard: Latvia adopts the European e-Invoicing standard (EN 16931) for public authorities, with no national Core Invoice Usage Specifications (CIUS) or extensions.
Operating Model: Latvia uses a decentralized e-Invoicing system, allowing e-Invoices via the VDAA’s eAddress platform (accessible through www.latvija.gov.lv with Smart-ID, eID card, eParaksts, or eParaksts Mobile) or commercial operators, including PEPPOL providers or direct transmission methods (e.g., email, software integration).
VAT Real-Time Reporting: No real-time reporting system exists.
Monitoring: No e-Invoicing monitoring mechanism is in place.
Legislation:
- B2G: Cabinet of Ministers Regulation No. 154 (effective April 18, 2019) and Accounting Law amendments (effective January 1, 2025) mandate e-Invoicing for public sector transactions.
- B2B: Accounting Law amendments (2021, 2024) mandate e-Invoicing from January 1, 2028, using a decentralized Continuous Transaction Controls (CTC) model.
Important Dates:
- October 31, 2024: Parliament approved Accounting Law amendments mandating B2G e-Invoicing from January 1, 2025.
- June 5, 2025: Parliament postponed B2B e-Invoicing to January 1, 2028, and set a phased approach: G2G, B2G, G2B e-Invoice data submission to VID from January 1, 2026; B2B from January 1, 2028.
Next Steps:
- January 1, 2026: e-Invoice data submission to VID for G2G, B2G, G2B transactions.
- January 1, 2028: e-Invoicing and data submission to VID for B2B transactions.
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