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Latvia Implements B2G e-Invoicing Mandate in 2025, B2B Mandate Follows in 2028

  • Latvia mandates B2G e-Invoicing from January 1, 2025
  • Public sector must accept e-Invoices compliant with European Standard
  • B2B e-Invoicing mandate starts January 1, 2028
  • Latvian businesses must submit e-Invoice data to State Revenue Service
  • No real-time reporting or monitoring system exists
  • B2G mandate effective since April 18, 2019, due to public procurement laws
  • Suppliers to budget institutions must issue structured e-Invoices
  • B2B mandate requires amendments to the Accounting Law
  • Exemptions for specific payment confirmations
  • No B2C e-Invoicing mandate
  • European e-Invoicing standard adopted, no national extensions
  • Decentralized e-Invoicing system via VDAA eAddress platform or commercial operators
  • Important dates: January 1, 2026, for G2G, B2G, G2B data submission; January 1, 2028, for B2B transactions

Source: fiscal-requirements.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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