Latvia requires structured e-invoices for transactions with state and municipal institutions since 1 January 2025, and their data must reach the State Revenue Service (VID) within five working days since 1 January 2026. Between businesses, e-invoices become mandatory on 1 January 2028, a date postponed from 2026.
This page summarises VID's e-invoice page and the European Commission's country sheet, checked on 5 November 2026. It is not tax advice; your grāmatvedis can tell you how the rules apply to you.
What applies to whom?
| Obligation | Who | From | Channel | Status | Source |
|---|---|---|---|---|---|
| Accept and process EN 16931 e-invoices | Contracting authorities | 18 April 2019 | e-address or commercial operators | in force (Cabinet Regulation 154) | European Commission |
| Use structured e-invoices with state and municipal institutions | G2G, B2G and G2B transactions | 1 January 2025 | Peppol, e-address or a service provider | in force (Accounting Law) | VID |
| Send e-invoice data to VID within five working days | G2G, B2G and G2B transactions | 1 January 2026 | accounting software via EDS API, Peppol or e-address, or a service provider | in force | VID |
| Use structured e-invoices between businesses, and report their data | All businesses, including individuals carrying on an economic activity | 1 January 2028 | as above | enacted; voluntary until then | VID |
The Accounting Law amendments of 31 October 2024 first set 1 January 2026 for B2B. Parliament postponed this to 1 January 2028 on 5 June 2025 (European Commission). Older articles may still give 2026.
How are e-invoices sent?
VID lists the routes (VID, in Latvian):
- automatically from your accounting software, if it connects to Peppol, the state e-address (e-adrese) e-invoice channel or VID's EDS API;
- through an e-invoice service provider (operator), which also sends the data to VID;
- by hand, preparing and sending an e-invoice in e-address.
You receive e-invoices through the channel agreed with your business partner. VID publishes a list of e-invoice service providers.
Which formats are used?
| Format | Used for | Notes |
|---|---|---|
| Peppol BIS Billing 3.0, in UBL | all structured e-invoices | VID requires the XML to conform to it, whichever route the invoice takes |
| EN 16931 | the data model behind it | VID points to the Latvian national standard for its semantic data model (part 1); no national CIUS, according to the Commission |
What can Klarbon do with Latvian invoices?
| You want to | Tool | Limit |
|---|---|---|
| Read a UBL, CII or Peppol BIS invoice | open an e-invoice, free | |
| Check a file against EN 16931 | check an e-invoice | |
| Turn an e-invoice into another EN 16931 format, such as UBL or CII | convert an e-invoice, one credit | you send it and report it yourself |
Klarbon is not an e-invoice service provider. It does not send invoices or report data to VID.
Related
E-invoicing deadlines by country
| Country | Scope | Obligation | From | Who | Source |
|---|---|---|---|---|---|
| Latvia | B2G | Receive | In law | Contracting authorities and entities covered by Directive 2014/55/EU for in-scope public procurement invoices conforming to EN 16931. | Official source |
| Latvia | B2G | Send | In law | Transactions with state and municipal institutions in the G2G, B2G and G2B segments. | Official source |
| Latvia | B2G | Receive | In law | Transactions with state and municipal institutions in the G2G, B2G and G2B segments. | Official source |
| Latvia | reporting | Report | In law | Structured invoice data in G2G, B2G and G2B segments. | Official source |
| Latvia | B2B | Send | In law | Businesses and economic-activity operators in covered domestic B2B transactions. | Official source |
Frequently asked questions
Is e-invoicing mandatory in Latvia?
For transactions with state and municipal institutions, yes, since 1 January 2025. Between businesses, structured e-invoices become mandatory on 1 January 2028, according to the State Revenue Service (VID). Until then they are voluntary.
Do I have to report e-invoice data to the State Revenue Service?
For invoices with state and municipal institutions, yes. Since 1 January 2026, e-invoice data in the G2G, B2G and G2B segments must reach VID within five working days. For B2B invoices, reporting starts with the mandate on 1 January 2028.
Was the Latvian B2B date moved?
Yes. The Accounting Law amendments of 31 October 2024 set 1 January 2026 for B2B. On 5 June 2025, parliament postponed it to 1 January 2028.
How do I send e-invoices in Latvia?
Through your accounting software connected to Peppol, the state e-address (e-adrese) channel or VID's EDS API, or through an e-invoice service provider that also forwards the data to VID.