B2B e-invoicing will become mandatory for businesses starting 1 January 2028.

Latvia published Amendments to the Accounting Law in the Official Gazette on 11 June 2025, delaying mandatory B2B e-invoicing.

B2B e-invoicing will become mandatory for businesses starting 1 January 2028.

Initially introduced in October 2024, the mandatory B2B e-invoicing requirements were set to begin on 1 January 2026 for businesses registered in Latvia. However, more time is needed for implementation.

Earlier, Latviaโ€™s Ministry of Smart Administration and Regional Development had proposed postponing the mandatory implementation of B2B e-invoicing for all registered businesses to 1 January 2027.