Latvia's fiscalization system imposes penalties for non-compliance, including unregistered devices, improper receipts, and data retention failures, with fines ranging from €70 to €20,000 based on violation severity.
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Penalties for non-compliance with the fiscalization rules in Latvia
Latvia
Author: Nikolina Basić
Category:
Fiscal subject related
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Content accuracy validation date:
04.05.2026
Content accuracy validation time:
08:15h
Other news from Latvia
New document was uploaded: Online shops from the fiscalization perspective in Latvia
Latvia
Author: Nikolina Basić
The purpose of this document is to explain rules regarding online sales in Latvia, based on a B2C and retail perspective. Also, it will be presented whether online sales are subjects of fiscalization or not, whether some special rules must be respected, and what is important for retailers and taxpayers. Read more
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Change in VAT rates in Latvia in 2026
Public
Latvia
Author: Nikolina Basić
Latvia
Author: Nikolina Basić
Latvia has approved tax changes introducing a temporary 12% VAT rate on essential food items from July 2026 to June 2027, while making the same reduced rate permanent for locally typical fruits, vegetables, and berries from January 2026. Additionally, the 5% reduced VAT rate for books and media will be limited to publications in Latvian, EU, or OECD languages, with all others subject to the standa... Read more
New document was uploaded: E-commerce Latvia - Legal requirements
Latvia
Author: Nikolina Basić
This document is a regulatory guidance presentation that provides an overview of e-commerce rules and fiscalization requirements in Latvia. It explains the legal framework, fiscal device obligations, receipt and document requirements, registration procedures, and when e-commerce transactions trigger fiscalization. Read more
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The method of payment can define the fiscalization obligation in Latvia.
Latvia
Author: Nikolina Basić
Cabinet Regulation No. 95 (11 February 2014) defines the technical requirements for fiscal devices and requires cash registers and related systems to record payments made in cash or via payment cards, vouchers, or similar instruments, ensuring proper electronic documentation and tax accounting. Read more
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Latvia defines E-invoicing channels and reporting rules
Public
Latvia
Author: Nikolina Basić
Latvia
Author: Nikolina Basić
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 th... Read more
Latvia launches Tax and customs police
Public
Latvia
Author: Nikolina Basić
Latvia
Author: Nikolina Basić
Latvia has established a new Tax and Customs Police to investigate tax evasion, smuggling, and other financial crimes, transferring oversight from the State Revenue Service to the Ministry of the Interior for closer alignment with national law enforcement. The reform aims to strengthen cooperation with security agencies, modernize financial crime enforcement, and ensure compliance with both nation... Read more