Latvia's e-invoice mandate: B2B moved to 2028
Latvia has required e-invoices for sales to state budget bodies since 1 January 2025, but the domestic business-to-business mandate was postponed from 1 January 2026 to 1 January 2028. Below: the dates as sources give them, where they disagree, and how to test a file before it goes to a customer.
The timeline (as vendor guides report it)
| Date | What changes |
|---|---|
| 1 Jan 2025 | E-invoicing is mandatory for sales to state budget institutions (B2G), per vendor guides. |
| 1 Jan 2026 | Reporting of B2G e-invoice data to the State Revenue Service starts, per one advisory source. The B2B date originally set for this day was postponed. |
| 30 Mar 2026 | Businesses can voluntarily exchange B2B e-invoices through the eAddress system on latvija.lv, per one vendor guide. Not confirmed here that it is live. |
| 1 Jan 2028 | Domestic B2B e-invoicing becomes mandatory, after the Saeima passed Law on Accounting amendments on 5 June 2025, per vendor guides. Submission of structured invoice data to the State Revenue Service moves to the same date. |
Where sources disagree: one vendor guide still lists 1 January 2027 for B2B, marked to be confirmed, which reads as older text; the other guides found give 2028. The sources are vendor and advisory pages, not the Law on Accounting or the State Revenue Service (vid.gov.lv), and no penalty figures were found. Confirm there. A summary, not tax advice.
Which file counts, and how it travels
Guides describe Peppol BIS Billing 3.0 (XML, on EN 16931), exchanged through the national eAddress or Peppol access points, with invoice data reported to the State Revenue Service. The Peppol statement rests on a single vendor source. A PDF emailed to a customer would no longer be the invoice for domestic B2B sales once the mandate starts.
What this checker does and does not cover
It applies EN 16931 and the Peppol BIS 3.0 rules it knows. It does not apply the Latvian national rules on top of EN 16931, the data submission to the State Revenue Service, or eAddress delivery. Treat a clean result as "passes the European and Peppol rules", not "accepted in Latvia".
Test a file before you send it
Open the checker, drop your XML, and tick Also apply the Peppol BIS Billing 3.0 rules. It flags a wrong business process or specification identifier, a missing or malformed electronic address, arithmetic that does not add up, a missing tax reason on a 0% or exempt line, and VAT, IBAN and BIC typos, each with a rule ID and a fix (the rule reference). No account, nothing uploaded.
No invoice yet? The e-invoice creator turns a form into UBL or CII XML and checks it. Other countries: all side by side, Germany, France, Belgium, Poland, Croatia, Spain, Italy, the Netherlands, Romania, Greece, Bulgaria, Portugal, the UK, the UAE, India, Saudi Arabia, Malaysia, Hungary, Denmark, Estonia, Slovakia, Lithuania, Luxembourg, Malta, Norway, Slovenia, Serbia, Czech Republic, Slovakia, Slovenia, or the EU e-invoicing mandate checker.
Common questions
When does Latvia's B2B e-invoicing mandate start?
Per vendor guides, 1 January 2028. The Saeima adopted amendments to the Law on Accounting on 5 June 2025 that moved the date from 1 January 2026, and the duty to submit structured invoice data to the State Revenue Service moved with it. E-invoicing for sales to state budget bodies has applied since 1 January 2025. One guide still shows 1 January 2027, which looks outdated. The sources are vendor pages, so confirm against the Law on Accounting and the State Revenue Service. This is a summary, not advice.
Which invoice format does Latvia use?
One vendor guide says XML invoices complying with Peppol BIS Billing 3.0, which is built on EN 16931. This checker reads JSON, UBL, CII and Factur-X PDFs and has a Peppol BIS 3.0 option. It does not apply any Latvian national rules or check the report to the State Revenue Service.
What does this checker not cover for Latvia?
Latvian national rules beyond EN 16931 and Peppol, the structured data submission to the State Revenue Service, and delivery through eAddress. A clean result means the invoice passes EN 16931 and the Peppol rules it knows, not that it will be accepted in Latvia.
How do I check a Latvian invoice before sending it?
Drop the file into the checker and tick the Peppol option. It tests the Peppol identifiers, electronic addresses, totals and tax breakdown arithmetic, and VAT, IBAN and BIC typos, each with a rule ID and a fix. Nothing is uploaded when you use the page. It is an offline observation, not an access point's acceptance and not legal advice.
Open the E-invoice Preflight checker to validate your own invoice file.
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