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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.

Source: marosavat.com


See also

Briefing document: Mandatory E-Invoicing and E-Reporting in Latvia as of Jan 1, 2026 – VATupdate


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

 

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