The Latvian Cabinet opened a public consultation on a draft regulation establishing the procedures for implementing mandatory electronic invoicing in Latvia. The proposed framework sets out technical standards, transmission channels, and phased compliance timelines.
Key elements of the draft regulation:
Submission deadline:
Taxpayers would be required to submit e-invoices to the Tax Agency within five working days of issuance, using approved digital formats.
Delivery channels:
Acceptable methods for submitting e-invoices include:
Official electronic addresses
Service provider platforms
The Tax Agency’s electronic declaration system
E-invoice format:
E-invoices must follow an XML format compliant with:
Implementation timeline:
January 1, 2026: Mandatory e-invoicing for all government-related transactions
January 1, 2028: Mandatory e-invoicing for B2B transactions
Voluntary participation for B2B e-invoicing is allowed starting January 1, 2026
The consultation will remain open for public comments until June 23, 2025. Once finalized, the regulation will form the legal basis for Latvia’s national e-invoicing rollout aligned with EU digital reporting standards.
Source: gov.lv