- Introduction of E-Invoicing Framework: On December 12, 2025, Latvia published a Cabinet Regulation that establishes the procedures for the circulation of structured electronic invoices and their submission to the State Revenue Service (SRS), detailing delivery channels, technical specifications, and reporting timelines.
- E-Invoice Distribution Channels: The regulation outlines multiple options for exchanging e-invoices, including the official e-address system (e-adrese), service providers, and other channels like EDI and email. E-invoices must be formatted in compliance with XML standards, specifically UBL 2.1 and Peppol BIS Billing 3.0 specifications.
- Mandatory Reporting Timelines: Companies are required to submit e-invoices to the SRS within five working days of sending them to recipients. Mandatory e-invoicing for B2G, G2G, and G2B transactions will begin on January 1, 2026, with mandatory B2B e-invoicing and reporting set for January 1, 2028. Contingency rules are also established for system disruptions.
Source Pagero
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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