Latvia’s Structured E-Invoicing Mandate: Phased Rollout, Formats, and Compliance Requirements

Latvia is introducing structured e-invoicing in phases. B2G and G2G e-invoicing became mandatory on January 1, 2025, while domestic B2B e-invoicing and reporting to the State Revenue Service will become mandatory on January 1, 2028.

Since January 1, 2026, data from B2G, G2G and G2B e-invoices must be reported to the tax authority. Voluntary B2B e-invoicing and reporting became available on March 30, 2026.

Invoices must comply with EN 16931, using Peppol BIS Billing 3.0 or UBL 2.1 XML. They may be exchanged through Peppol, Latvia’s eAddress system or certified service providers. The tax authority does not approve invoices before issuance, but invoice data must generally be submitted within five working days.

B2C transactions remain outside the mandate. Invoices must be stored for five years, and digital signatures are not required.

Latvia does not impose a specific e-invoicing fine. Non-compliance is handled under general accounting and tax-reporting rules, while public authorities may reject incorrectly formatted invoices.