Electronic invoicing guide
Latvia
Digital reporting requirements
B2G: Moving towards centralized.
B2B:Post Audit
Obligatory
B2G: Mandatory
B2B: Voluntary (to be Mandatory, 1 Jan 2028)
Authority
Ministry of Finance (policy maker) in collaboration with the State Revenue Service of the Republic of Latvia, State Treasury of Latvia and State Regional Development Agency of the Republic of Latvia (implementation and maintenance of technical solutions only in the CEF project area).
Platform
The eInvoicing solution is based on the existing Latvian national Secure Electronic Delivery Platform (eAddress).
eAddress is an environment for electronic communication and handling of documents for secure and reliable use between public entities and private individuals and its use by the public administration in Latvia is mandated by law.
The implementation of the CEF Project has enabled the development and deployment of the following components of the eInvoicing solution:
- eInvoicing integration in eAddress allowing for the secure transmission of eInvoices.
- eInvoicing section in www.latvija.gov.lv for preparation (manual completion of online form), display, submission (file upload in XML syntax) and receipt of eInvoices in eAddress.
- Public eInvoicing API library to ensure eInvoice transmission between different accounting systems. This will be demonstrated through Implementation of Public eInvoicing API library within ERP solution – Tildes Jumis.
- Connection with the Peppol network for the purpose of setting-up interoperability and connectivity between Latvia and other EU Member States. This Action used an existing Peppol Access Point AS4 profile by a Peppol service provider for setting up the Peppol gateway.
Format
Currently: European standard on eInvoicing (EN16931), including both syntaxes OASIS UBL 2.1 and UN/CEFACT CII.
B2G: Peppol BIS
Storage time
5 years (goods and services)
10 years (real-estate)
Reporting and processes
To be Mandatory from January 1, 2026 for B2G, Companies must send e-invoice data to the State Revenue Service (SRS) for transactions addressed to public entities.
form January 1, 2028, All companies will be required to report e-invoice data to the SRS for all domestic B2B transactions.
Upcoming legislative changes
Since 1 January 2025: E-invoicing became mandatory for resident companies when invoicing listed state budget entities, including G2G and G2B invoices from budget entities. A transitional period until 1 January 2026 applies for B2G contracts signed before 31 December 2024.
1 January 2026: Companies must report e-invoice data to the State Revenue Service (SRS) for B2G and G2G transactions, in addition to issuing e-invoices. B2B e-invoicing and reporting remain voluntary at this stage.
30 March 2026: A voluntary phase begins for B2B e-invoicing and data reporting to the SRS, enabling companies to adapt their systems gradually.
1 January 2028: Full mandatory implementation of B2B e-invoicing and e-invoice data reporting to the SRS takes effect for all domestic B2B transactions.
Links of Interest and documents
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