Latvia E-invoicing

Latvia has been working towards implementing mandatory electronic invoicing for years. It has seen mixed success, with B2C e-invoicing being mandated while the B2B obligation has faced several knockbacks.

This page provides an ideal overview of Latvia e-invoicing. Be sure to bookmark it to stay informed as regulations change.

1. B2B e-invoicing in Latvia 2. B2G e-invoicing in Latvia 3. The use of Peppol in Latvia 4. Timeline of e-invoicing adoption in Latvia 5. Setting up e-invoicing in Latvia 6. FAQ 7. Additional resources

B2B e-invoicing in Latvia

Businesses are not currently obligated to send and receive invoices electronically when dealing with other businesses. However, as per the amendment to the Law on Accounting, a mandate is on the way.

While mandatory B2B e-invoicing will not take effect until 1 January 2028, businesses can submit B2B e-invoices to the eAddress system voluntarily starting from 30 March 2026. If they choose to issue e-invoices, the issuer must ensure the integrity of the content and the authenticity of the origin by, for example, using an electronic signature.

A B2B e-invoicing mandate has been in development for years and has been subject to several postponements. Most recently, in June 2025, the commencement date of the obligation was delayed from 1 January 2026 to 1 January 2028.

B2G e-invoicing in Latvia

Issuing electronic invoices for business-to-government (B2G) transactions has been mandatory in Latvia since 1 January 2025. However, contracting authorities have accepted and processed e-invoices since 18 April 2019.

This means that businesses are legally required to send invoices electronically for contracts in public procurement. This is facilitated through eAddress, the national e-invoicing platform maintained by the State Digital Development Agency (VDAA). E-invoices must comply with the European Standard for e-invoicing (EN 16931).

Businesses can also utilise Peppol to facilitate electronic invoicing.

The use of Peppol in Latvia

Like many other European countries, Latvia allows the use of Peppol’s framework to enable e-invoicing.

For B2G transactions, businesses can use either the national e-invoicing system eAddress or another commercial option – this includes service providers utilising the Peppol framework.

Peppol is an international, EU-originated protocol and framework that facilitates the simplification of cross-border and inter-governmental trade. While its adoption is widespread across Europe, it is also standardising trading in countries such as Australia and Singapore.

Find out more about Peppol e-invoicing.

Timeline of e-invoicing adoption in Latvia

Follow along as Latvia navigates its journey towards mandatory e-invoicing.

October 2021: The Latvian government approves the Ministry of Finance report, which plans to mandate B2B and B2G e-invoicing from 2025 in line with Peppol
November 2024: Latvian Parliament approves plan to mandate B2G e-invoicing from 1 January 2025 and B2B e-invoicing from 1 January 2026
1 January 2025: Latvia mandates B2G e-invoicing
May 2025: Latvian Parliament considers proposal to postpone B2B e-invoicing mandate to 1 January 2027
June 2025: Latvian Parliament adopts amendments to Law on Accounting, postponing B2B e-invoicing mandate to 1 January 2028
30 March 2026: Businesses can voluntarily submit B2B e-invoices to the country’s official eAddress system
1 January 2028: Mandatory B2B e-invoicing to come into effect
1 July 2030: Latvian VAT-registered businesses must comply with VAT in the Digital Age (ViDA) requirements, which include mandatory e-invoicing and digital reporting for Intra-Community B2B transactions

Setting up e-invoicing in Latvia

As you know now, Latvia’s journey towards mandatory e-invoicing has not been simple. There has been multiple delays and postponements, making preparation difficult.

If you do business in multiple countries, you know how taxing e-invoicing compliance can be. Rules and regulations change frequently, so it is essential to stay informed and monitor the legislation of various nations.

Sovos can help. Serving as your sole compliance partner for tax and e-invoicing, we take care of your compliance so you can focus on growth. Contact us to learn more.

Get in touch with us

FAQ

Is e-invoicing mandatory in Latvia?

E-invoicing has been mandatory for B2G transactions since 1 January 2025. It is currently not obligatory for B2B e-invoices, though a mandate is planned to come into effect on 1 January 2028.

Additional resources

E-invoicing Guide

The ultimate overview of electronic invoicing’s global rise

Read here