Regulatory updates - Latvia
Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.
Country Specifications
E-Invoicing/CTC Model:
- B2G: moving towards Centralized
– B2B: Post-Audit
Mandatory Infrastructure:
N/A
Mandatory Format:
– B2G: Peppol BIS
–B2B: N/A
Mandatory for Issuing:
- B2G: Mandatory to issue e-invoices to budget entities
- B2G: January 2026 - Requirement to report e-invoice data to the State Revenue Services in addition to e-invoice issuance
-B2B: No explicit requirements
- B2B: 1 January 2028: e-invoicing and reporting of e-invoice data to the State Revenue Services
Mandatory for Receiving:
– B2G: All contracting authorities must be able to receive Peppol BIS and EN-compatible formats
– B2B: Buyer’s consent required
eSignature:
Not Required
Archiving Period:
– 5 years (goods and services)
– 10 years (real-estate)
Archiving Abroad:
Allowed under conditions