E-invoicing in Latvia

Latvia is a Baltic EU member progressing toward EU-mandated e‑invoicing and digital VAT reporting. It initiated B2G mandates in January 2025 and approved new legislation delaying B2B mandates to January 2028. Infrastructure includes a government portal (e‑adrese) and Peppol support, aiming to improve fiscal transparency and anti‑fraud compliance.

Invoice format

Peppol BIS 3.0 or EN 16931-compliant XML invoice; national CIUS extension applies

Submission or exchange

Same e‑adrese portal, Peppol APs, or bilateral integration subject to agreement

Scope, model and deadlines

Clearance not required; post‑audit model with mandatory structured issuance and reporting by deadline

Invoice format

Peppol BIS 3.0 XML, aligned with EN 16931 and Latvian CIUS

Submission or exchange

Government e-adrese portal, certified Peppol Access Points, or direct integration with trading partner systems with agreement

Scope, model and deadlines

Suppliers must issue structured e‑invoices and report data to SRS; authorities must be capable of receiving and processing

Earlier guidance (pending review)

Mandatory data submission to the State Revenue Service (SRS)

Applicable transactions

Rolling phasing schedule with full B2B data-reporting enforcement in 2028

Format

Structured e‑invoice data in Peppol BIS 3.0/XML transmitted to SRS