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ERP ReferenceE-invoicing mandates

Country · LV

E-invoicing in Latvia

Last verified · official sources

B2B (domestic)

Legislated (not yet in force)

B2B e-invoicing in Latvia: legislated (not yet in force), from 1 January 2028.

B2G (public sector)

In force

B2G e-invoicing obligations in Latvia have applied since 18 April 2019, with sending required since 1 January 2025.

Key facts

Model
No B2B e-invoicing regime in force today.
Formats
Network / platform
eAddress (free state platform, VDAA) or commercial operators including Peppol service providers
Archiving period
Not stated in the sources we checked
Penalties
Not stated in the sources we checked

Timeline

Each step says who is affected and, where the source states it, whether the obligation is to send, receive or both.

  1. 18 April 2019B2GIn forcereceive only

    Contracting authorities must accept and process EN 16931 e-invoices (Cabinet Regulation No. 154)

  2. 1 January 2025B2GIn forcesend and receive

    Suppliers to budget institutions must issue structured e-invoices (Accounting Law amendments); budget institutions exchange e-invoices among themselves; contracts concluded before 31 Dec 2024 may defer until 1 Jan 2026

  3. 1 January 2026B2GIn forcesend and receive

    E-invoice data for G2G, B2G and G2B transactions must be submitted to the State Revenue Service (VID)

  4. 1 January 2028B2BLegislated (not yet in force)send and receive

    Mandatory e-invoicing between Latvian-registered businesses, with e-invoice data submitted to the State Revenue Service (decentralised CTC model); postponed from 1 Jan 2026 by Accounting Law amendments of 5 Jun 2025

Details and caveats

Decentralised model: businesses may use the state eAddress platform or commercial operators. Exemptions from the future B2B mandate include transactions documented by cash-register receipts and National Health Service system documents, and national security agencies. No national CIUS. Model is 'none' today; a decentralised CTC (reporting to VID) is legislated for B2B from 2028. EC factsheet last updated Aug 2025.

ERP support in Latvia

FAQ

Is B2B e-invoicing mandatory in Latvia?

B2B e-invoicing in Latvia: legislated (not yet in force), from 1 January 2028.

Is e-invoicing mandatory for suppliers to the public sector (B2G) in Latvia?

B2G e-invoicing obligations in Latvia have applied since 18 April 2019, with sending required since 1 January 2025.

Which e-invoice formats and network are used in Latvia?

Formats recorded from official sources: EN 16931, Peppol BIS Billing 3.0. Network or platform: eAddress (free state platform, VDAA) or commercial operators including Peppol service providers.

Related

Sources

Last verified . Always check the official source before acting.