Covered by Complyance

Latvia

Covered by Complyance

Europe

E-invoicing

Status

Mandatory

Format

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

Infrastructure

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

Model

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

E-reporting

Status

Mandatory data submission to the State Revenue Service (SRS)

Format

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

Scope & deadline

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

More info

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.

Tax authority

State Revenue Service (SRS); framework legislated under amendments to Accounting Law no. 967/Lp14 passed June 2025

Archiving period

10 years for invoices; storage abroad allowed if data remains accessible; real‑estate documents stored 5 years or 10 years as applicable

E-signature

Not required; structural format provides integrity and auditability

Regulation

Accounting Law amendments (24‑TA‑438 / 967/Lp14) enacted June 2025, aligned with EU Directive 2014/55/EU and upcoming ViDA requirements

Note

We gather our information from government sources and do our best to keep it current. If there are any new updates, we'll make sure to reflect them here as soon as possible.

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