Latvia’s E-Invoicing Mandate: New Deadlines and Requirements for B2B and B2G Transactions

Latvia is implementing mandatory e-invoicing to improve fiscal transparency and reduce the shadow economy.
The initiative affects both B2G and B2B transactions and is part of the Shadow Economy Curtailment Plan for 2024 to 2027.
The original timeline for B2G e-invoicing remains set for 1 January 2025.
The B2B e-invoicing deadline has been postponed from 1 January 2026.
New key dates include mandatory e-invoice data reporting for B2G and G2G transactions starting 1 January 2026.
A voluntary phase for B2B e-invoicing begins on 30 March 2026.
Full mandatory use and reporting for domestic B2B transactions start on 1 January 2028.
A Draft Cabinet Regulation outlines technical and procedural requirements for compliance.
E-invoice exchange methods include national e-address, certified service providers, and other channels.
E-invoice data must be reported to the State Revenue Service within five working days of dispatch.
The reporting model will use a decentralized Continuous Transaction Controls approach for real-time data visibility.