E-Invoicing in Latvia

All suppliers to Latvian budget institutions must issue e-invoices since January 1, 2025. E-invoice data must be reported to VID starting January 2026 for B2G and G2G transactions. The official transmission channel is e-Address (e-adrese) maintained by the State Digital Development Agency (VDAA), which automatically submits data to VID. Alternative channels include Service Provider APIs (certified Peppol Access Points), EDI with separate VID reporting, and Email with separate VID reporting via EDS.

B2B e-invoicing becomes mandatory January 1, 2028 (postponed from 2026). Voluntary B2B e-invoicing via e-Address began March 2026. The model uses a decentralized CTC approach (5-corner Peppol) with structured data reporting to the State Revenue Service (VID). All e-invoices must be reported within 5 working days of issuance. Using e-Address automatically submits data to VID. The mandate is part of Latvia's 2024-2027 Shadow Economy Plan. Exemptions under consideration for micro-enterprises. B2C transactions are not mandated. The mandate applies only to Latvian-registered businesses.

Technical Requirements

Latvia uses a decentralized 5-corner Peppol model. Accepted formats are Peppol BIS Billing 3.0 (primary), UBL 2.1, and EN 16931 compliant XML. The e-Address (e-adrese) platform is maintained by VDAA and automatically reports to VID. Reporting deadline is within 5 working days of invoice issuance. Alternative transmission channels include certified Peppol Access Points, EDI, and email, all requiring separate VID reporting. Invoices must be archived for 5-10 years depending on document type.