A Latvian structured e-invoice is XML that follows the European standard EN 16931 and Peppol BIS Billing 3.0. It has been required with public bodies since 1 January 2025, and since 1 January 2026 its data must reach the State Revenue Service (VID) within five working days. From 1 January 2028 it is mandatory between all businesses. Dedicated Klarbon support is planned; Klarbon opens Peppol BIS invoices.
What applies in Latvia?
| Date | What applies |
|---|---|
| 1 January 2025 | structured e-invoices for B2G, G2B and G2G invoices |
| 1 January 2026 | e-invoice data for those invoices sent to VID within five working days |
| 1 January 2028 | structured e-invoices between all businesses (B2B), with data sent to VID |
| Property | Value |
|---|---|
| Model | LVS EN 16931-1:2017 |
| Syntax | a syntax listed in LVS CEN/TS 16931-2, structured to Peppol BIS Billing 3.0 |
| Routes | Peppol, the state e-address (e-adrese), or an e-invoice service provider |
| Corrections | credit note or corrective invoice; no cancellation |
| Legal basis | amendments to the Accounting Act of 31 October 2024 and 5 June 2025; Cabinet Regulation No. 749 of 9 December 2025 |
The Ministry of Finance explains the dates, the legal basis and the definition of a structured e-invoice, and answers common questions (Ministry of Finance). VID describes the format, the routes and how data reaches it, and uses the data to prefill parts of the VAT return (VID).
What does Klarbon do with Latvian e-invoices?
Dedicated support, including any Latvian rules, is planned, not available yet. Klarbon opens and checks Peppol BIS Billing 3.0 invoices against the EN 16931 and Peppol BIS rules, with checking in beta; see the invoice checker. Klarbon does not send invoices or report data to VID.
Related
Frequently asked questions
When do structured e-invoices become mandatory in Latvia?
Since 1 January 2025 for invoices to and from public bodies (B2G, G2B and G2G). Since 1 January 2026 their data must be sent to the State Revenue Service (VID). From 1 January 2028 they are mandatory between all businesses, again with data sent to VID.
Which format does a Latvian e-invoice use?
XML that follows EN 16931-1 in a syntax listed in CEN/TS 16931-2, with the structure set in the Latvian national standard, which must comply with Peppol BIS Billing 3.0.
How is the data sent to the State Revenue Service?
Within five working days of sending the invoice, automatically when it is sent through the state e-address, a provider integrated with VID, or software connected to Peppol through the VID API, or otherwise by hand.
Can a Latvian e-invoice be cancelled?
No. A structured e-invoice is corrected with a credit note or a corrective invoice that refers to the original; cancelling, deleting or annulling one is not provided for.
Sources
- State Revenue Service (VID), e-invoices (in Latvian) vid.gov.lv
- Ministry of Finance, structured electronic invoice (in Latvian) fm.gov.lv
- OpenPeppol, Peppol BIS Billing 3.0 docs.peppol.eu