Latvia e-Invoicing Mandate 2028
Decentralised CTC (5-corner) · Peppol BIS Billing 3.0 exchange with data reporting to the State Revenue Service
E-invoicing is mandatory in Latvia for B2G transactions and becomes mandatory for domestic B2B transactions on 1 January 2028. Suppliers to state and municipal institutions have had to issue structured e-invoices since 1 January 2025, and from 1 January 2026 the invoice data must also be reported to the State Revenue Service. Voluntary B2B use and reporting opened during 2026.
| Status | Phased |
|---|---|
| Legal basis | Accounting Law (Grāmatvedības likums), as amended on 31 October 2024 and 5 June 2025; Cabinet of Ministers Regulation No. 749 of 9 December 2025 on the circulation of structured electronic invoices and the submission of e-invoice data to the State Revenue Service |
| Phase-in | 9 phases, 2019 to 2030 |
| Scope | B2G: Mandatory · B2B: Mandatory · B2C: Not required |
| Format | Peppol BIS Billing 3.0, UBL 2.1 XML · EN 16931 |
| Platform | Peppol network, the national eAddress (e-adrese) system or certified service providers, with invoice data submitted to the State Revenue Service · Decentralised (5-corner) |
| Penalties | The Accounting Law does not set a dedicated e-invoicing fine; failures are treated as accounting and record-keeping breaches and enforced through the Law on Taxes and Fees and Latvia's general administrative liability regime. |
Phase-in timeline
2019 to 2030- 2019Contracting authorities must be able to receive EN 16931-compliant e-invoices under Directive 2014/55/EU
- 2024The Saeima adopts Accounting Law amendments introducing mandatory structured e-invoicing
- 2025B2G and G2G e-invoicing becomes mandatory for suppliers to state and municipal institutions
- 2025The Saeima postpones the domestic B2B mandate from 2026 to 2028
- 2025The Cabinet of Ministers adopts Regulation No. 749 on e-invoice circulation and reporting
- 2026E-invoice data for B2G, G2G and G2B transactions must be reported to the State Revenue Service
- 2026Voluntary B2B e-invoicing and voluntary submission of B2B e-invoice data to the State Revenue Service openToday
- 2028Domestic B2B e-invoicing and reporting of e-invoice data to the State Revenue Service become mandatory
- 2030EU ViDA e-invoicing and digital reporting apply to intra-EU B2B supplies
Mandate at a glance
Verified Jul 2026- B2G mandatory
- B2B mandatory
- B2C not required
- Non-residents: partially in scope
- Peppol BIS Billing 3.0
- UBL 2.1 XML
- EN 16931
- Peppol network, the national eAddress (e-adrese) system or certified service providers, with invoice data submitted to the State Revenue Service
- Periodic reporting (not real-time)
- 5 years
- Digital signature: not-required
- Storage: Any (with access)
- The Accounting Law does not set a dedicated e-invoicing fine; failures are treated as accounting and record-keeping breaches and enforced through the Law on Taxes and Fees and Latvia's general administrative liability regime.
- Public bodies may refuse invoices that are not in the prescribed structured format, so B2G suppliers face rejection and delayed payment rather than a fixed penalty.
- Late or missing submission of e-invoice data to the State Revenue Service within the five-working-day window is enforced through the SRS's standard tax-reporting sanctions; specific penalty levels for the 2028 B2B regime had not been published as at July 2026.
Full technical breakdown: Latvia guide on e-Invoice.app
Is e-invoicing mandatory in Latvia?
Partly. The mandate is being phased in. E-invoicing in Latvia is mandatory for B2G, B2B transactions. Latvia operates a decentralised model via Peppol network, the national eAddress (e-adrese) system or certified service providers, with invoice data submitted to the State Revenue Service. Non-resident businesses are partially in scope (see the FAQ below).
What are the Latvia e-invoicing deadlines?
The next Latvia e-invoicing deadline is 1 January 2028: Domestic B2B e-invoicing and reporting of e-invoice data to the State Revenue Service become mandatory.
| Date | Scope | Obligation | Threshold |
|---|---|---|---|
B2G | Contracting authorities must be able to receive EN 16931-compliant e-invoices under Directive 2014/55/EU | None | |
B2G B2B | The Saeima adopts Accounting Law amendments introducing mandatory structured e-invoicing | None | |
B2G | B2G and G2G e-invoicing becomes mandatory for suppliers to state and municipal institutions | None | |
B2B | The Saeima postpones the domestic B2B mandate from 2026 to 2028 | None | |
B2G B2B | The Cabinet of Ministers adopts Regulation No. 749 on e-invoice circulation and reporting | None | |
B2G | E-invoice data for B2G, G2G and G2B transactions must be reported to the State Revenue Service | None | |
B2B | Voluntary B2B e-invoicing and voluntary submission of B2B e-invoice data to the State Revenue Service open | None | |
Upcoming | B2B | Domestic B2B e-invoicing and reporting of e-invoice data to the State Revenue Service become mandatory | None |
Upcoming | B2B | EU ViDA e-invoicing and digital reporting apply to intra-EU B2B supplies | None |
What format and platform does Latvia require?
Latvia requires e-invoices in Peppol BIS Billing 3.0 or UBL 2.1 XML (EN 16931), exchanged via Peppol network, the national eAddress (e-adrese) system or certified service providers, with invoice data submitted to the State Revenue Service on a non-real-time basis. Invoices must be retained for 5 years. For format specifications and implementation detail, see the full Latvia technical guide on e-Invoice.app.
What are the penalties in Latvia?
- The Accounting Law does not set a dedicated e-invoicing fine; failures are treated as accounting and record-keeping breaches and enforced through the Law on Taxes and Fees and Latvia's general administrative liability regime.
- Public bodies may refuse invoices that are not in the prescribed structured format, so B2G suppliers face rejection and delayed payment rather than a fixed penalty.
- Late or missing submission of e-invoice data to the State Revenue Service within the five-working-day window is enforced through the SRS's standard tax-reporting sanctions; specific penalty levels for the 2028 B2B regime had not been published as at July 2026.
What changed recently?
- Reporting of B2G, G2G and G2B e-invoice data to the State Revenue Service became mandatory, adding a continuous transaction control layer on top of the existing B2G e-invoicing obligation.
- The Cabinet of Ministers adopted Regulation No. 749 setting out the delivery channels, technical specifications and reporting deadlines for structured e-invoices.
Need the full Latvia compliance detail?
This page is a high-level snapshot. For registration procedures, technical specifications, exemption rules and implementation guidance, see the detailed Latvia country guide on our partner site e-Invoice.app.
Latvia e-invoicing guide on e-Invoice.appLatvia e-invoicing: frequently asked questions
What e-invoice data has to be reported to the State Revenue Service, and when?
Cabinet Regulation No. 749 requires the structured elements of the e-invoice to be submitted to the State Revenue Service, generally within five working days of the invoice being sent to the recipient. This applies to B2G, G2G and G2B invoices from 1 January 2026, and will extend to domestic B2B invoices from 1 January 2028. Reporting is near-real-time rather than a clearance step, so the invoice does not need SRS approval before it is sent.
Can Latvian businesses send B2B e-invoices before the 2028 mandate?
Yes. From 30 March 2026 businesses may voluntarily issue structured B2B e-invoices and submit the data to the State Revenue Service using the same channels as the B2G regime. Early adoption is a practical way to test Peppol connectivity and reporting integrations ahead of the compulsory date, and it also positions a business for the EU ViDA requirements that apply from July 2030.
Which businesses and transactions fall outside Latvia's e-invoicing obligations?
The obligations attach to entities registered in Latvia, so a business with no Latvian registration is generally outside the domestic mandate, and B2C sales are excluded. The precise position for non-established VAT-registered traders, exempt sectors and specific document types such as credit notes and self-billing is set out in the detailed Latvia guide on e-Invoice.app.
More detailed questions? See the full Latvia guide on e-Invoice.app.
Sources
This page was verified against the following sources on 23 July 2026.
- E-rēķini (e-invoices), frequently asked questions (Valsts ieņēmumu dienests (State Revenue Service))
- Strukturēts elektroniskais rēķins (structured electronic invoice) (Finanšu ministrija (Ministry of Finance of Latvia))
- Latvia publishes Cabinet Regulation on e-invoicing and e-reporting (VATupdate)
- Latvia: Implementation of e-invoicing system for B2B transactions postponed (KPMG)
- Latvia Confirms New Go-Live Date for Mandatory B2B e-Invoicing (Sovos)
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