- Cabinet Regulation on E-Invoicing: Latvia published a regulation on December 12, 2025, outlining the procedures for structured electronic invoices and their submission to the State Revenue Service (SRS). It specifies that all invoices must be issued in structured XML format compliant with UBL 2.1 and Peppol BIS Billing 3.0.
- Reporting Channels and Methods: E-invoices can be exchanged through the official electronic address system (e-adrese), certified service providers, or other channels like EDI and email. Depending on the delivery method, different reporting mechanisms to the SRS are required, with all data needing to be submitted within five working days of issuance.
- Implementation Timeline: Mandatory e-invoicing for B2G, G2B, and G2G transactions begins on January 1, 2026, with voluntary B2B reporting. Full mandatory B2B e-invoicing and SRS reporting will come into effect on January 1, 2028.
Source SNI
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
- Join the LinkedIn Group on ”VAT in the Digital Age” (VIDA), click HERE
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