- Latvia has formalized e-invoicing channels and mandatory reporting procedures to the State Revenue Service (SRS) starting in 2026.
- Three e-invoice exchange methods are allowed: Official E-Address, Service Providers, and other channels like EDI or email (with specific requirements).
- Reporting to the SRS is required for all e-invoices, with the process varying by delivery channel; deadlines are immediate but no later than five working days after issuance.
- E-invoices must use structured XML format compliant with UBL 2.1 and Peppol BIS Billing 3.0.
- From January 1, 2026, e-invoicing is mandatory for B2G, G2G, and G2B; from January 1, 2028, it becomes mandatory for all domestic B2B transactions.
Source: comarch.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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