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E-Invoicing & ViDA Mandate Tracker
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LV
Latvia e-invoicing
EU · Decentralised exchange (eAddress / Peppol / operators) + e-reporting to VID
Last updated September 23, 2026
B2G structured e-invoicing mandatory since 1 Jan 2025 and e-invoice data reporting to VID since 1 Jan 2026; domestic B2B e-invoicing with VID reporting is legislated for 1 Jan 2028.
Live now
Se aplica a
B2B, B2G
January 1, 2028
Próximo plazo de fase
B2G live · B2B from 1 Jan 2028
¿Me aplica?
Dos preguntas. La regla del establecimiento permanente es donde la mayoría de las empresas extranjeras se equivocan.
Is your business established in Latvia (registered office, branch or fixed establishment)?
Do you issue domestic B2B invoices in Latvia?
Latvia: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Latvia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Not in scope for Latvia
With no establishment and no registration or trade in Latvia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Latvia.
In scope — issue structured e-invoices in Latvia
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate applies from 2028 (B2G already live since 2025). Set up your platform/format and test before you rely on it.
In scope to receive in Latvia
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate applies from 2028 (B2G already live since 2025). Confirm your receiving capability first.
Fases y a quién afectan y cuándo
Una sola fecha oculta todo el despliegue. Esta es la secuencia completa.
1 January 2025
B2G structured e-invoicing
Structured e-invoicing to public authorities became mandatory (contracts concluded before 31 December 2024 had until 1 January 2026).
Done
1 January 2026
VID data reporting
E-invoice data submission to VID became mandatory for G2G, B2G and G2B transactions (B2B voluntary); pre-2025 contracts fully in scope.
Done
1 January 2028
B2B mandate (legislated)
Domestic B2B structured e-invoicing with reporting to the State Revenue Service becomes mandatory under the amended Accounting Law; Cabinet Regulation No. 749 sets the procedure.
Next
Los datos técnicos
Las normas, el ámbito y las fechas que definen el mandato, de un vistazo.
Ámbito de operaciones
B2B, B2G
Modelo
Decentralised exchange (eAddress / Peppol / operators) + e-reporting to VID
Formatos
EN 16931 XML – UBL 2.1 or Peppol BIS Billing 3.0
Región
EU
ESTADO
Live now
Ámbito
Accounting Law: suppliers to budget institutions must issue EN 16931 e-invoices since 1 Jan 2025 (pre-2025 contracts from 1 Jan 2026); from 1 Jan 2026 G2G, B2G and G2B invoice data go to VID within 5 working days (B2B voluntary); from 1 Jan 2028 all domestic B2B invoices between Latvian-registered businesses must be structured and reported (Accounting Law as amended in 2025; procedure in Cabinet Regulation No. 749 of 9 Dec 2025). Exemptions: healthcare, cash-register receipts, national-security bodies.
Sanciones y periodo de gracia
No dedicated e-invoicing fines in the December 2025 rules (Cabinet Regulation No. 749); general Accounting Law and tax-administration penalties apply.
Fuentes
Preguntas frecuentes
¿Qué es el mandato de facturación electrónica en este país?
B2G structured e-invoicing mandatory since 1 Jan 2025 and e-invoice data reporting to VID since 1 Jan 2026; domestic B2B e-invoicing with VID reporting is legislated for 1 Jan 2028.
¿Cuándo pasa a ser obligatoria la facturación electrónica en este país?
Status: Live now. Next key date: B2G live · B2B from 1 Jan 2028 (January 1, 2028).
¿Quién debe cumplir con la facturación electrónica en este país?
Accounting Law: suppliers to budget institutions must issue EN 16931 e-invoices since 1 Jan 2025 (pre-2025 contracts from 1 Jan 2026); from 1 Jan 2026 G2G, B2G and G2B invoice data go to VID within 5 working days (B2B voluntary); from 1 Jan 2028 all domestic B2B invoices between Latvian-registered businesses must be structured and reported (Accounting Law as amended in 2025; procedure in Cabinet Regulation No. 749 of 9 Dec 2025). Exemptions: healthcare, cash-register receipts, national-security bodies.
¿Qué formato de factura electrónica se exige en este país?
EN 16931 XML – UBL 2.1 or Peppol BIS Billing 3.0. Model: Decentralised exchange (eAddress / Peppol / operators) + e-reporting to VID.
¿Cuáles son las sanciones por incumplimiento en este país?
No dedicated e-invoicing fines in the December 2025 rules (Cabinet Regulation No. 749); general Accounting Law and tax-administration penalties apply.
Latest e-invoicing coverage – Latvia
Noticias, guías y resoluciones etiquetadas para este país.
Read the full Latvia guide
El análisis completo de VATabout: legislación, elección de plataforma y detalles de declaración.
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