Latvia defines E-invoicing channels and reporting rules

Latvia has formalized its e-invoicing framework through a Cabinet Regulation effective January 2026, defining permitted exchange channels and mandatory reporting to the State Revenue Service (SRS) to standardize and centralize invoice data. Mandatory structured XML e-invoicing (UBL 2.1 / Peppol BIS Billing 3.0) applies to B2G, G2G, and G2B from 1 January 2026, with voluntary B2B reporting until the full domestic B2B mandate takes effect on 1 January 2028.

Latvia has introduced new rules for electronic invoicing, officially setting out the channels businesses can use and the reporting obligations to the State Revenue Service (SRS). The Cabinet Regulation, announced on January 7, 2026, aims to standardize e-invoice exchange and ensure timely reporting.

Taxpayers can choose from three main methods:

• Official E-Address (e-adrese): The national digital mailbox system.
• Service Providers (SPs): Third-party operators that handle data exchange.
• Other Channels: Direct methods such as EDI or email, provided they meet formatting requirements.

Reporting to the SRS is mandatory and depends on the delivery method:

• E-Address: Data is automatically sent to the SRS.
• Service Providers: Reporting is handled through API integration.
• Other Channels: Taxpayers must manually submit invoice data to the Electronic Declaration System (EDS) via API or file upload.

Invoices must be reported immediately, but no later than five working days after issuance.

All e-invoices must be in structured XML format, compliant with UBL 2.1 and Peppol BIS Billing 3.0 specifications, ensuring interoperability across systems.

As mentioned, important dates are:

• January 1, 2026: Mandatory e-invoicing and reporting for B2G, G2G, and G2B transactions. Voluntary reporting begins for B2B.
• January 1, 2028: Full mandate extends to all domestic B2B transactions.