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E-invoicing in Latvia: deadlines and rules

At a glance

Latvia introduces structured B2B e-invoicing with reporting to the tax authority (VID) on 1 January 2028; the Accounting Law was amended in June 2025, moving the date from 2026. B2G and G2B run since 2025, with VID reporting from 2026.

For the VAT status “VAT-registered”.
Size bandReceive sinceIssue from
All businesses (no turnover threshold) law Sovos · undated · verified 15 Oct 2026 · secondary law Sovos · undated · verified 15 Oct 2026 · secondary

Verified:

Who is affected

Scope: Structured B2B e-invoices

Issuing phases

Small-business regime: Not captured in research

Must receive e-invoices: yes · Must issue e-invoices: yes

unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

No exemption is recorded in the research for the 2028 mandate.

Model and platform

Post-audit (decentralised, no clearance)

Platform: State Revenue Service (VID) reporting; no B2B exchange platform captured

Post-audit model today. From 1 Jan 2028 invoice data is reported to the VID.

Formats and networks explained

Channels and accreditation

Transmission channels in Latvia
ChannelKindRequiredNotes

Vendor accreditation

No accreditation · Required: no

Not covered by the research. internal research · 15 Oct 2026 · verified 16 Oct 2026 · secondary

unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

Receiving: how invoices reach you

Receiving duty: law Sovos · undated · verified 15 Oct 2026 · secondary

Accounting Law amended in June 2025; the date moved from 2026 to 2028.

Sending: what buyers expect

Public sector

Public-sector e-invoicing since law Sovos · undated · verified 15 Oct 2026 · secondary

unverifiedWe found this in secondary sources or sources disagree; we have not yet confirmed it in the official text. See unverified items

Not captured in research

B2G and G2B e-invoicing since 2025, with VID reporting from 2026. Formats and platform were not captured.

Corporate buyers on SAP Business Network, Coupa, Tungsten or Basware: see Integrations.

Reporting

law Sovos · undated · verified 15 Oct 2026 · secondary

B2B e-invoicing with VID reporting. B2G and G2B reporting to the VID from 2026.

Archiving

Retention period: 5 years Likumi.lv (Latvian official legal portal) · 27 Mar 2026 · verified 16 Oct 2026 · official

The period starts: VAT: invoice issue date; accounting: not specified

  • 5 years for invoices and supporting documents (PVN likums art. 133-134; Grāmatvedības likums art. 27-28), longer while a VAT adjustment period runs or traceability is needed; registers 10 years.
  • Electronic storage in Latvia or another EU state (art. 27); VAT allows electronic storage abroad with online access for VID. Paper may be digitised and destroyed under conditions (art. 29).

Integration points

    Common accounting and invoicing tools

    Horizon · Jumis · Zalktis

    What this means for you

    Generated from the decision rules of our check for four typical profiles. Your answers may differ; run the check for your case.

    Check my obligations for Latvia

    Deadlines

    Show deadlines for
    1. B2G and G2B e-invoicing law Sovos · undated · verified 15 Oct 2026 · secondary
      Suppliers to public bodies and public bodies as suppliers · public sector, issue
    2. VID reporting for B2G and G2B e-invoices law Sovos · undated · verified 15 Oct 2026 · secondary
      B2G and G2B invoice flows · public sector, report
    3. Structured B2B e-invoicing plus VID reporting (moved from 2026) law Sovos · undated · verified 15 Oct 2026 · secondary
      Domestic B2B invoices · issue, receive, report
    4. ViDA: structured e-invoicing and digital reporting for intra-EU B2B supplies; recapitulative statements abolished law European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official
      All EU businesses with intra-EU B2B supplies · issue, receive, report · EU

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    Sources

    1. Grāmatvedības likums, 27.-29. pants · Likumi.lv (Latvian official legal portal) · 27 Mar 2026 · verified 16 Oct 2026 · official
    2. Latvia confirms new go-live date for mandatory B2B e-invoicing · Sovos · undated · verified 15 Oct 2026 · secondary
    3. E-invoicing legislation research, status as of 15 October 2026 (internal evidence log) · einvoice project · 15 Oct 2026 · verified 16 Oct 2026 · secondary · internal document docs/research/einvoicing-legislation-2026-10.md
    4. Adoption of the VAT in the Digital Age package · European Commission, DG TAXUD · 11 Mar 2025 · verified 15 Oct 2026 · official

    Unverified items

    We found this in secondary sources or sources disagree; we have not yet confirmed it in the official text.

    • The whole Latvian entry rests on one secondary source; the amended Accounting Law and official sources were not read.
    • Formats, channels, size exemptions, penalties and the B2G platform are not covered by the research.
    • Latvia is not listed among the national Peppol authorities in the research.

    4 logged changes for Latvia