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.

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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