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Draft law on the use of e-invoicing submitted for public consultation

The Ministry of Finance has proposed amendments to the Accounting Law requiring all companies in Latvia to issue structured electronic invoices for products or services starting from January 1, 2026. From January 1, 2025, companies must also issue e-invoices to the budget authority. The draft law delegates the Cabinet of Ministers to issue regulations by July 1, 2025, to determine the procedures for the circulation of e-invoices, including technical aspects and decentralized circulation for business taxpayers.

The draft law can be viewed on the Draft Legislation Portal.


See also

Latvia intends to make e-invoicing mandatory for public and private sectors
Latvia Introduces Electronic Invoicing Legislation for B2B and B2G Sectors by 2026
Latvia to Mandate B2B E-Invoicing from Jan 2026 to Combat VAT Fraud
Latvia to Mandate E-Invoicing for B2B and B2G Transactions

  • Join the Linkedin Group on Global E-Invoicing/E-Reporting/SAF-T Developments, click HERE



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