Electronic invoice in Latvia
Comprehensive guide to Latvia’s e-invoicing requirements – B2G mandate (2025) and upcoming B2B mandate (2028)
Latvia is on a clear path toward full e-invoicing digitization, closely mirroring EU trends. As of 2025, e-invoicing is firmly mandated for all B2G transactions, meaning companies must send electronic invoices to public authorities via the state-run eAddress platform or Peppol network. The country has set a roadmap to extend this to B2B transactions by 2028, making structured e-invoices the norm for business trade.
Key Milestones
2019
B2G E-Invoicing Begins
Latvia began accepting electronic invoices for public procurement in line with EU Directive 2014/55/EU. Contracting authorities could process e-invoices on the national platform (eAddress) from April 2019.
Oct 2021
Government Approves E-Invoicing Plan
Government approves a Ministry of Finance report planning to mandate B2G and B2B e-invoicing by 2025, leveraging Peppol network standards.
Nov 2024
Parliament Confirms B2G Mandate
Parliament confirms mandatory B2G e-invoicing from 1 January 2025 and initial B2B mandate from 1 January 2026.
Jan 2025
Mandatory B2G E-Invoicing
All companies issuing invoices to Latvian public institutions must do so electronically using the EU standard format (EN 16931).
Mar 2026
Voluntary B2B Phase
Voluntary phase for B2B starts via the national system. Businesses can choose to submit e-invoices, ensuring invoice integrity and authenticity.
Jan 2028
Mandatory B2B E-Invoicing
B2B mandate postponed to 1 January 2028 (from 2026) citing technical readiness. Most taxable Latvian companies will need to issue and receive invoices electronically.
Jul 2030
EU ViDA Deadline
EU’s VAT in the Digital Age (ViDA) deadline when cross-border B2B e-invoices and digital VAT reporting become compulsory across Europe.
Latvia’s e-invoicing framework is grounded in the Law on Accounting, which was amended in 2021–2025 to introduce structured e-invoicing requirements. The B2G mandate stems from Latvia’s implementation of EU Directive 2014/55/EU on electronic invoicing in public procurement.
All public sector entities must accept e-invoices compliant with the European standard EN 16931. In 2023–2025, further amendments provided the legal timeline for expanding e-invoicing to the B2B sector, albeit with postponements.
The government’s strategy is tied to wider EU digital initiatives – planning ahead for the EU’s ViDA requirements in 2030. Latvia’s State Revenue Service (SRS) and State Regional Development Agency have been key in drafting regulations and technical guidelines. The national eAddress platform was established as the official channel for sending invoices to public bodies.
B2G
Mandatory since January 2025
All companies issuing invoices to Latvian public institutions must do so electronically. This covers any invoices in public procurement contracts.
EU standard format (EN 16931) required
Via eAddress system or Peppol network
Applies to domestic and foreign suppliers
B2B
Planned: January 2028
Currently voluntary. Mandatory B2B e-invoicing postponed from 2026 to 2028 citing technical readiness.
Voluntary phase starts March 2026
Full mandate from January 2028
Digital signatures for integrity
B2C
No Mandate
No requirement for businesses to issue consumer invoices electronically. Invoices to private individuals can continue in paper or PDF form.
Traditional invoices allowed
E-invoices optional by agreement
No plans for B2C mandate
Peppol Network
Alternative delivery route using four-corner model for interoperability.
Send via any Peppol Access Point
Cross-border interoperability
Standardized secure transmission
eAddress Platform
The primary channel for B2G transactions, operated by the State Regional Development Agency.
Web portal for invoice upload
API integration for accounting systems
Accessible via latvija.gov.lv
Required Format: Peppol BIS 3.0 (EN 16931)
Latvia adheres to EU standards. The required format is Peppol BIS 3.0 (EN 16931) for both B2G and future B2B e-invoices. This UBL-based XML format is structured and machine-readable.
No national CIUS required
No additional national data requirements beyond EN 16931
Digital signatures for authenticity
Central reporting system planned for B2B
Retention Periods
General Invoices
5 Years
Standard retention period
Real Estate Invoices
10 Years
Extended retention period
Is e-invoicing mandatory in Latvia?
Yes – for B2G transactions it is mandatory as of 1 January 2025, meaning all invoices to Latvian public sector entities must be electronic. For B2B transactions, e-invoicing will become mandatory on 1 January 2028 (postponed from 2026). Until 2028, B2B e-invoicing is voluntary. There is no mandate for B2C invoices.
Who is required to use e-invoicing in Latvia?
Currently, any business supplying goods or services to a Latvian public authority must issue an e-invoice. This applies to Latvian companies and also foreign suppliers when invoicing Latvian government bodies in public procurement. From 2028, all Latvian VAT-registered businesses will be required to exchange invoices electronically with other businesses.
How do I send e-invoices to the Latvian government?
You can send e-invoices via the national e-invoicing platform called eAddress (accessible through the latvija.gov.lv portal). Many suppliers use their accounting software in combination with a service provider to transmit invoices to eAddress automatically. Another option is to use the Peppol network – Latvia allows businesses to submit B2G invoices through any Peppol-certified Access Point.
What format should the e-invoice be in?
Latvia requires the European standard format (EN 16931). Practically, this is implemented as Peppol BIS Billing 3.0 (an UBL XML file) for e-invoices. The e-invoice will include all necessary details (buyer/supplier info, VAT breakdown, etc.) in a machine-readable form. Simply emailing a PDF is not considered a valid e-invoice – it must be a structured file.
Do I need special credentials to use the Latvian e-invoicing system?
To use the government’s eAddress portal directly, your company would need to register and log in (e.g., via Latvian eID or EU eID authentication) and possibly use a qualified electronic signature to sign invoices. However, if you use a service provider, they handle registration and secure transmission on your behalf. Your invoice must guarantee integrity and authenticity – this can be achieved through electronic signatures or EDI agreements.
Does Latvia’s e-invoicing mandate relate to VAT reporting?
Yes, indirectly. The move towards mandatory e-invoices is part of a broader effort to improve tax compliance. Latvia plans to implement digital reporting of invoice data to the State Revenue Service alongside e-invoicing. From 2028, all B2B invoices will likely be reported to SRS in a continuous transaction control system.
- Latvian Ministry of Finance – e‑Invoice guidance – official information on structured e‑invoices (in
Latvian). - European Commission – eInvoicing in Latvia – summary of mandates (login required).
- Peppol Latvia – national e‑invoicing platform (eAddress) and Peppol network adoption.
Summary
Latvia is on a clear path toward full e-invoicing digitization, closely mirroring EU trends. As of 2025, e-invoicing is firmly mandated for all B2G transactions, meaning companies must send electronic invoices to public authorities via the state-run eAddress platform or Peppol network.
The country has set a roadmap to extend this to B2B transactions by 2028, making structured e-invoices the norm for business trade. While the B2B requirement was delayed to ensure technical readiness, the direction is unmistakable: paper or PDF invoices will gradually be phased out in favor of standardized XML invoices (EN 16931 compliant).
Latvia’s approach blends a central system with international interoperability – public entities accept invoices through a national portal and also via Peppol, ensuring both domestic and cross-border trade can flow smoothly. Companies can prepare now by adopting e-invoicing early to stay ahead of compliance requirements and enjoy faster, more secure transactions.
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