- Latvia has introduced new e-invoicing rules effective January 7, 2026, standardizing channels and reporting to the State Revenue Service (SRS).
- Businesses can use the Official E-Address, Service Providers, or other approved channels (like EDI or email) for e-invoice exchange.
- Reporting to the SRS is mandatory, with different processes depending on the delivery method; invoices must be reported within five working days.
- All e-invoices must be in structured XML format, compliant with UBL 2.1 and Peppol BIS Billing 3.0.
- Key dates: January 1, 2026 (mandatory for B2G, G2G, G2B; voluntary for B2B), and January 1, 2028 (mandatory for all domestic B2B).
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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