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Latvia Delays Mandatory B2B eInvoicing to 2028, Voluntary Adoption from 2026

  • Mandatory B2B eInvoicing in Latvia postponed to 1 January 2028; voluntary adoption starts 1 January 2026.
  • Applies to all VAT-registered businesses, including foreign companies with Latvian VAT numbers, for domestic transactions.
  • Public sector eInvoicing has been mandatory since 1 January 2025.
  • Supported formats: PEPPOL BIS Billing 3.0 and LVS EN 16931-1+A1+AC; all eInvoices must be submitted via VID platforms.
  • The phased rollout aims to give businesses, especially SMEs, more time to adapt and ensure a smooth transition to digital reporting.

Source: fintua.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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