LATVIA E-INVOICING
Latest update august 5th, 2024
On this page you will learn more on e-invoicing in Latvia
Delve into the compliance standards, unravel the e-invoicing framework and infrastructure.
Note: the Country Profile below is focused on the upcoming eInvoicing and eReporting obligations.
Status: 🟡 Planned
Covered by DT: 🟢 Yes
Scope
- B2G eInvoicing
- B2B eInvoicing and digital reporting requirement (invoice data must be submitted to the Government)
Adoption timeline
-
January 1st, 2025 – introduction of mandatory B2G e-invoicing
-
January 1st, 2026 – introduction of mandatory B2B e-invoicing. According to the proposal, businesses will be required to issue structured invoices
Model
TBD: several options are being considered, including the utilization of Peppol, a free national delivery solution, or a transmission method agreed-upon between the parties
The specific technical requirements will be determined by the Cabinet of Ministers before 1 July 2025
Format
- EN-16931 for B2G eInvoicing
- TBD for B2B eInvoicing
Archiving
The archiving period is 5 years for goods and services and 10 years for real state
External references:
-
Ministry of Finance Republic of Latvia [link]
Other requirements
B2G eInvoicing
Since April 2020, Latvia has transposed Directive 2014/55/EU according to which all public entities are required to receive and process electronic invoices.
FAQ
DO YOU WANT TO
KNOW MORE?