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Latvia E-Invoicing

Phased RolloutLast verified 2026-05-19

B2G mandatory since January 2025; B2G data reporting to SRS from January 2026; mandatory B2B e-invoicing and reporting from 1 January 2028.

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Key compliance facts

Standard

Peppol BIS 3.0 / EN 16931 XML

Authority

SRS — State Revenue Service (Valsts ieņēmumu dienests)

Mandatory For

B2G suppliers (since Jan 2025); all VAT-registered businesses for B2B from 1 Jan 2028

Effective Date

Jan 1, 2025 (B2G issuance) · Jan 1, 2026 (B2G reporting to SRS) · Jan 1, 2028 (B2B mandate)

About Latvia E-Invoicing

Latvia is rolling out e-invoicing in clearly defined phases. Since 1 January 2025 all suppliers to public administrations must issue structured EN 16931-compliant e-invoices through the eAddress (eAdrese) platform or Peppol. From 1 January 2026, B2G invoice data must additionally be reported to the State Revenue Service (SRS). The major next step is mandatory structured e-invoicing and simultaneous data reporting for all domestic B2B transactions from 1 January 2028. The model is decentralised based on Peppol, with the national eAddress platform serving as the primary B2G channel.

Implementation Phases

  1. ✓

    B2G issuance

    Jan 1, 2025

    All public-sector suppliers issue structured e-invoices via eAddress/Peppol.

  2. ◉

    B2G data reporting

    Jan 1, 2026

    Mandatory reporting of B2G e-invoice data to the State Revenue Service.

  3. ○

    B2B mandate

    Jan 1, 2028

    Mandatory structured e-invoicing and reporting for all domestic B2B transactions.

Key Compliance Facts

  • Infrastructure: Peppol and the national eAddress (eAdrese) platform
  • Format: Peppol BIS 3.0 / EN 16931 (UBL 2.1, CII)
  • Decentralised model, with SRS as the reporting endpoint from 2026
  • Aligned with EU ViDA timelines and EN 16931
  • Archive retention 5 years

Frequently Asked Questions

Is e-invoicing mandatory in Latvia?

B2G suppliers (since Jan 2025); all VAT-registered businesses for B2B from 1 Jan 2028. Status: Phased Rollout.

Which authority regulates e-invoicing in Latvia?

SRS — State Revenue Service (Valsts ieņēmumu dienests)

What e-invoicing standard does Latvia use?

Peppol BIS 3.0 / EN 16931 XML

What is the e-invoicing model in Latvia?

Peppol 4-corner (B2G live); B2B mandate scheduled for 2028

When did Latvia e-invoicing take effect?

Jan 1, 2025 (B2G issuance) · Jan 1, 2026 (B2G reporting to SRS) · Jan 1, 2028 (B2B mandate)

Topics

EUPeppolViDAEN-16931