The Latvian Parliament (Saeima) officially adopted amendments to the Law on Accounting, confirming the postponement of the mandatory B2B e-invoicing go-live date by two years — from 1 January 2026 to 1 January 2028. The obligation to submit structured e-invoice data to the State Revenue Service (VID) is also postponed to 2028.
Notably, businesses will be able to voluntarily submit B2B e-invoices to the official eAddress system (www.latvija.lv) starting March 30, 2026. Initially designed for B2G flows, the eAddress system is now becoming optional for B2B flows as well; however, it requires improvements and adaptations to fully support B2B.
Next steps
Taxpayers and service providers now have two additional years to prepare, test and implement their e-invoicing solutions, provided that final technical specifications and guidelines are released in due time. Furthermore, taxpayers should expect improvements and adaptations to the eAddress system to fully support B2B e-invoices.
