E-invoicing rules · Latvia (LV)
E-invoicing in Latvia
Is e-invoicing mandatory in Latvia?
Not yet for businesses. Suppliers to the public sector have had to send e-invoices since 1 January 2025. Mandatory domestic B2B e-invoicing with reporting has been postponed to 1 January 2028.
Key dates
-
In force
E-invoices mandatory for suppliers to the public sector.
-
Upcoming
Mandatory domestic B2B e-invoicing and reporting.
At a glance
- B2B status
- Adopted, not yet in force
- Public sector (B2G)
- Mandatory since 2025.
- Formats
- Peppol BIS Billing 3.0 (EN 16931)
- Transmission
- State e-address and Peppol access points.
- Reporting
- Planned together with the B2B mandate.
- Tax authority
- State Revenue Service (VID)
Freelancers and small businesses
B2B invoices can stay PDF until the end of 2027.
Cross-border sales within the EU
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Using InvoBox in Latvia
InvoBox already opens incoming Peppol BIS Billing 3.0 XML files and shows them as a readable invoice. Issuing e-invoices for Latvia is not available yet.
Create a free accountFrequently asked questions
Is e-invoicing mandatory in Latvia?
Not yet for businesses. Suppliers to the public sector have had to send e-invoices since 1 January 2025. Mandatory domestic B2B e-invoicing with reporting has been postponed to 1 January 2028.
Which e-invoice formats are used in Latvia?
Peppol BIS Billing 3.0 (EN 16931). Transmission: State e-address and Peppol access points.
What does it mean for freelancers and small businesses in Latvia?
B2B invoices can stay PDF until the end of 2027.
When is e-invoicing required for cross-border sales within the EU?
Under the VAT in the Digital Age (ViDA) package adopted in 2025, structured e-invoicing and near real-time digital reporting become mandatory for intra-EU B2B supplies from 1 July 2030, with EN 16931 as the default standard. Since 2025, member states may also introduce domestic B2B e-invoicing mandates without asking the EU for a derogation.
Rules change, and some dates above are still being finalised. Confirm the current requirements with State Revenue Service (VID) or your tax adviser before you act. This page is general information, not tax advice.