The Latvian Parliament (Saeima) is currently considering a proposal to postpone the mandatory B2B e-invoicing go-live date by one year, from 1 January 2026 to 1 January 2027.
The proposal was submitted on 15 April 2025 by the parliamentary group United List as an amendment to the Law on Accounting. If adopted, the revised implementation date would allow for additional preparatory time across both public and private sectors.
Background
The postponement follows feedback from business associations and government stakeholders highlighting challenges in the rollout of structured e-invoicing. These include lack of clarity on e-invoice definition, content requirements and legal effect, limited readiness of technical infrastructure, and the delay in issuing official specifications, originally expected in May 2025.
Next Steps
The draft amendment is subject to the standard legislative process, including committee review and three readings in the Saeima. If approved, it will be promulgated and published in the official gazette, entering into force the day after publication.
Proposed New Go-Live Date
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1 January 2027 (pending adoption)
