E-Invoicing in Latvia: Latest Timeline and Developments

E-invoicing in Latvia: Latest Developments

Latvia is moving forward with its strategic implementation of mandatory e-invoicing to enhance fiscal transparency and combat the shadow economy. The initiative, part of the Shadow Economy Curtailment Plan (2024–2027), affects both B2G and B2B transactions, and its timeline has undergone key changes following recent legislative updates.

New Cabinet Regulation on Latvian E-Invoicing and E-Reporting

Latvia has adopted a new Cabinet Regulation establishing the legal and technical framework for structured electronic invoicing and the reporting of e-invoices to the State Revenue Service (SRS), dated 9 December 2025.

• The regulation confirms the permitted e-invoice exchange channels, including the official e-address system (e-adrese), certified service providers, and other electronic methods such as EDI and email.
• E-invoices must be issued in structured XML format compliant with UBL 2.1 and Peppol BIS Billing 3.0 standards.
• For e-reporting purposes, taxable persons will be required to submit e-invoice data to the SRS within five working days via e-adrese, a service provider API, or through the Electronic Declaration System (EDS), using the prescribed formats.

The regulation also sets out contingency procedures in case of technical disruptions.

Revised Timeline for E-invoicing in Latvia

The original regulation (Law amendments to the Accounting Law, 24-TA-438) set the following milestones:

• B2G (Business-to-Government): Initially mandated for 1 January 2025, this requirement remains in place for issuing e-invoices to budget entities.
• B2B (Business-to-Business): Originally planned for 1 January 2026, this has now been postponed.

Following the rejection of a postponement proposal by the Budget and Finance (Tax) Committee on June 5, 2025, the Latvian Parliament adopted a new legislative framework the same day, resulting in the following revised implementation plan:

New Key Dates E-invoicing

• 1 January 2026: Mandatory e-invoice data reporting to the State Revenue Service (SRS) for all B2G and G2G transactions with budget institutions. This requirement is in addition to the current mandate to issue an e-invoice.
• 30 March 2026 (Voluntary Phase): Optional use of e-invoices and submission of e-invoice data to the SRS for B2B transactions. This transitional phase allows companies to begin adjusting to the technical and procedural requirements.
• 1 January 2028: Mandatory use and reporting of e-invoices for domestic B2B transactions. This represents the full rollout of the e-invoicing obligation for private sector interactions.

You may take a look at the official website for e-invoicing in Latvia. Also, find the official postponement.

E-invoicing Model in Latvia

In line with these developments, a Draft Cabinet Regulation has been published for public consultation from June 9 to June 23, 2025. The draft outlines technical and procedural requirements to guide businesses in their compliance efforts. Find below the key provisions of this draft regulation.

• E-Invoice Exchange Methods: Trading parties may agree on one or more of the following channels for invoice delivery:
  • National e-address (e-adrese)
  • Certified service providers
  • Other channels, such as EDI or email
• E-Invoice Data Reporting: Data must be submitted to the SRS no later than five working days after invoice dispatch. Accepted submission channels include:
  • e-adrese, the national platform
  • Integrated service provider connection
  • Manual upload via the SRS Electronic Declaration System.

The reporting model will follow a decentralized Continuous Transaction Controls (CTC) approach, enabling real-time visibility by the SRS into invoicing data.

Have a look at our overview of e-invoicing in Europe.