E-Invoicing in Latvia

Q: Is e-invoicing mandatory in Latvia?

B2G: Yes. As of 1 January 2025, e-invoicing is mandatory for all suppliers issuing invoices to Latvian public sector entities. B2B: Not yet. E-invoicing is voluntary for B2B transactions, but it is expected to become mandatory by 2028.

Q: What e-invoicing model does Latvia use?

B2G: Latvia uses a centralized clearance model. Invoices must be submitted via the e-adrese platform (for domestic entities) or via Peppol (for foreign suppliers). B2B: The current approach is decentralized and voluntary. A centralized or real-time reporting model is expected for mandatory B2B e-invoicing from 2028.

Q: We already send PDFs to Latvian authorities - do we really need to change?

B2G: Yes. As of 1 January 2025, PDF invoices are no longer accepted. You must send structured XML invoices via the e-adrese platform if you're a Latvian supplier or via Peppol if you're foreign. For B2B, you don't have to change yet. BUT, change is coming. While PDF is still allowed, structured formats will become mandatory by 2028.

Malaysia is entering a new era of digital tax compliance with the phased rollout of a mandatory e-invoicing regime. Under the MyInvois platform, businesses must submit invoices for real-time validation by the tax authority, ensuring legal compliance before issuance. To stay ahead, companies should ensure their systems are ready to meet Malaysia’s structured e-invoicing requirements.

Country Situation

General Description

Latvia is steadily advancing its e-invoicing framework in line with the EU’s ViDA initiative. Having already implemented mandatory B2G e-invoicing, the country is now preparing for broader adoption across B2B transactions.

Since April 2019, all Latvian public institutions have been required to accept structured electronic invoices. From 1 January 2025, all suppliers to the public sector must issue e-invoices, in accordance with Cabinet Regulation No. 154 and the Official Electronic Address Law. Invoices must comply with the EN 16931 standard to ensure semantic and technical interoperability.

While e-invoicing for B2B transactions is currently voluntary, Latvia is planning a phased rollout of mandatory B2B e-invoicing by 1 January 2028, potentially including real-time reporting requirements. This aligns with EU efforts to modernise VAT compliance and promote cross-border standardisation.

FAQs

Is e-invoicing mandatory in Latvia?

B2G: Yes. As of 1 January 2025, e-invoicing is mandatory for all suppliers issuing invoices to Latvian public sector entities.

B2B: Not yet. E-invoicing is voluntary for B2B transactions, but it is expected to become mandatory by 2028.

What e-invoicing model does Latvia use?

B2G: Latvia uses a centralized clearance model. Invoices must be submitted via the e-adrese platform (for domestic entities) or via Peppol (for foreign suppliers).

B2B: The current approach is decentralized and voluntary. A centralized or real-time reporting model is expected for mandatory B2B e-invoicing from 2028.

We already send PDFs to Latvian authorities - do we really need to change?

B2G: Yes. As of 1 January 2025, PDF invoices are no longer accepted. You must send structured XML invoices via the e-adrese platform if you're a Latvian supplier or via Peppol if you're foreign.

For B2B, you don't have to change yet. BUT, change is coming. While PDF is still allowed, structured formats will become mandatory by 2028.

What happens if I don’t comply with the B2G e-invoicing mandate?

You won’t get paid and you could risk penalties later. For public sector invoices, non-compliance means rejection, your invoice won't be processed or paid. Once B2B e-invoicing becomes mandatory (2028), failure to comply could affect VAT deductions, audit status, or incur fines, depending on final legislation.

How long do I need to keep my e-invoices?

Latvian law requires that e-invoices be archived for 8 years, with guaranteed accessibility, integrity, and readability. Storage outside of Latvia or the EU is permitted if legal access for the Latvian tax authority is ensured, and GDPR-compliant safeguards are in place.

Is e-adrese used only for e-invoicing?

No. While it plays a key role in e-invoicing for B2G, e-adrese is a broader communication channel used for exchanging any official electronic correspondence between the state and private entities like decisions, permits, notifications, and contract documents.

Can I access e-adrese through my ERP system?

Not directly. You’ll need to integrate your ERP with e-adrese through a certified service provider, like ecosio. These providers handle message formatting, routing, and status updates while ensuring legal compliance.

How do I get access to e-adrese?

Businesses must register their official e-address via Latvia’s government portals (e.g. www.latvija.lv). For automated e-invoicing, however, it's recommended to connect via an integration partner who will handle the technical connection and messaging workflow.

What happens if I send a non-structured or PDF invoice to e-adrese?

It will be rejected. Since 2022, the Latvian public sector only accepts structured e-invoices (XML in UBL or CII). PDF or Word documents are not compliant and will not be processed.

Country Specs

Mandate Status	Staggered Rollout, Announced
Mandate Scope	B2G
Model Type	Clearance
Government Entity	B2G: State Regional Development Agency (VRAA) under the Ministry of Environmental Protection and Regional Development. B2B: Future regulation expected to be overseen by the Latvian State Revenue Service (VID).
Formats	UBL 2.1
Infrastructure / Platform	B2G: e-adrese (e-Address system) for domestic suppliers; Peppol used by foreign suppliers only. B2B: No centralised platform yet; likely to include Peppol or a future national platform aligned with EU ViDA.
E-signature Required	No
Key Deadlines	B2G: - 18 April 2019: Central authorities must accept e-invoices - 1 Jan 2022: Only structured formats (XML) accepted - 1 Jan 2025: Structured e-invoicing mandatory for all suppliers to public sector B2B: - 1 January 2025: Voluntary e-invoicing support begins - 1 January 2028: Mandatory B2B e-invoicing expected
AR Mandatory	B2G: Yes. All suppliers to government must issue structured e-invoices. B2B: No (not yet). AR e-invoicing is voluntary until 2028.
AP Mandatory	B2G: Yes. All government institutions must be able to receive and process structured e-invoices. B2B: No
Peppol Available	Yes
Domestic Transactions	B2G: Yes. Mandatory for all domestic suppliers to public entities. B2B: Not yet. This will be mandatory from 2028.
Cross-border Transactions	B2G: Yes. Foreign suppliers must send structured e-invoices using Peppol. B2B: Not yet.
Archiving Period	8 Years
Archiving Abroad	Allowed under certain conditions

Contact an expert

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