- Latvia is introducing mandatory e-invoicing and real-time reporting in phases, starting with B2G e-invoices already required.
- From January 1, 2026, e-reporting will be mandatory for government-related transactions, and voluntary B2B e-invoicing will be available.
- By January 1, 2028, all B2B invoices between Latvian-registered businesses must be electronic and submitted to the State Revenue Service in near real-time.
- The mandate applies to all Latvian-registered companies and self-employed individuals, but not to B2C or cross-border transactions.
- Invoices must use structured XML formats (EN 16931, PEPPOL BIS Billing 3.0) and can be submitted via a government portal, certified providers, or direct transmission.
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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