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