Regulatory updates - Latvia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Latvia.
2025-06-18

Draft Cabinet Regulation on e-invoicing open for public consultation

A Draft Cabinet Regulation on the circulation and reporting of structured electronic invoices is open for public consultation from June 9 to June 23, 2025, following recent amendments to the Latvian Accounting Law. The regulation outlines the mandatory e-invoicing and reporting procedures for the State Revenue Service.

2025-06-09

New timelines for the B2B e-invoicing mandate approved

On June 5, 2025, the Budget and Finance (Tax) Committee rejected the proposal to delay the B2B e-invoice mandate by a year. Instead, they submitted a revised draft law, which was approved the same day, and set new deadlines: compulsory e-invoicing and reporting for domestic B2B transactions by January 1, 2028, while clarifying that mandatory B2G transaction reporting to the State Revenue Service starts January 1, 2026. 

2025-05-06

Draft Law proposes a new timeline for Latvia's upcoming B2B mandate

The Latvian parliament has submitted a draft law proposing to postpone the B2B e-invoicing mandate by one year, changing the start date to January 1, 2027. The main reason for the proposal is to provide taxpayers with more time to prepare and ensure an optimal implementation process.

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

 
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