The draft is aligned with EU digital reporting standards and establishes technical requirements, submission procedures, and a phased implementation schedule.
The Latvian Cabinet has launched a public consultation on a draft regulation outlining the procedures for implementing mandatory electronic invoicing in Latvia on 17 June 2025.
The draft sets the legal framework for Latvia’s national e-invoicing rollout, which is aligned with EU digital reporting standards. It establishes technical requirements, submission procedures, and a phased implementation schedule.
Under the proposal, taxpayers must submit e-invoices to the Tax Agency within five working days of issuance, using one of the following channels: official electronic addresses, service provider platforms, or the Tax Agency’s electronic declaration system.
E-invoices must be in XML format and conform to Universal Business Language (UBL) and PEPPOL (Pan-European Public Procurement Online) standards.
The proposed implementation timeline includes:
- 1 January 2026: Mandatory e-invoicing for all government-related transactions
- 1 January 2028: Mandatory e-invoicing for business-to-business (B2B) transactions
- 1 January 2026: Voluntary B2B e-invoicing permitted
Once adopted, the regulation will establish the operational basis for Latvia’s transition to mandatory e-invoicing.
The consultation will remain open until 23 June 2025.
