Latvia Initiates Public Consultation on Mandatory E-Invoicing Regulation for Government and B2B Transactions

Latvia Opens Public Consultation on Draft Cabinet E-Invoicing Regulation

Public Consultation on E-Invoicing Regulation: Latvia has initiated a public consultation on a Draft Cabinet Regulation regarding the exchange and reporting of structured electronic invoices, open from June 9 to June 23, 2025, following amendments to the Accounting Law.
Key Requirements and Reporting Methods: The draft regulation outlines mandatory e-invoicing requirements, allowing trading partners to exchange e-invoices via national e-addresses, service providers, or other delivery channels. Invoice data must be reported to the State Revenue Service (SRS) within five working days using the same channel as the e-invoice delivery.
Implementation Timeline: Mandatory e-invoicing for Business-to-Government (B2G), Government-to-Government (G2G), and Government-to-Business (G2B) transactions will take effect on January 1, 2026, with voluntary B2B reporting beginning the same day and mandatory B2B e-invoicing starting on January 1, 2028. Submissions must be in structured XML format compliant with EU standards.

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Latvia Initiates Public Consultation on Mandatory E-Invoicing Regulation for Government and B2B Transactions

Latvia is moving towards mandatory electronic invoicing with a public consultation on draft regulations.
The draft outlines technical standards, transmission channels, and compliance timelines.
Taxpayers must submit e-invoices to the Tax Agency within five working days using approved digital formats.
Acceptable delivery channels include official electronic addresses, service provider platforms, and the Tax Agency’s electronic declaration system.
E-invoices must follow an XML format compliant with UBL and PEPPOL standards.
Mandatory e-invoicing for government transactions starts January 1, 2026.
Mandatory e-invoicing for B2B transactions starts January 1, 2028.
Voluntary B2B e-invoicing participation is allowed from January 1, 2026.
Public comments are accepted until June 23, 2025.
The regulation will align with EU digital reporting standards.

E-invoicing