Country Guide

🇱🇻 E-Invoicing in Latvia

PlannedPeppol

Recently verified: 9 March 2026

Latvia implemented mandatory B2G e-invoicing from January 2025. The B2B mandate was postponed from 2026 to January 2028 following Parliament amendments in June 2025. Latvia uses a decentralized 5-corner Peppol CTC model with structured invoice data reporting to the State Revenue Service (VID) within 5 working days.

TL;DR

Latvia is planning e-invoicing using peppol_bis_billing_3_0, ubl_2_1, en_16931_compliant_xml formats. Connected to the Peppol network for cross-border exchange.

Last updated: January 2026

Quick Facts

Format

peppol_bis_billing_3_0, ubl_2_1, en_16931_compliant_xml

Next Deadline

Jan 2026

Peppol

Connected

Portal

e-Address (e-adrese) ↗

Compliance

Mandate Status

Phase

Status

Scope

B2G

Live (Jan 2025)

All suppliers to budget institutions

B2G reporting to VID

Jan 2026

E-invoice data reporting for B2G/G2G

Voluntary B2B

Live (Mar 2026)

B2B e-invoicing via e-Address (opt-in)

B2B mandatory

Jan 2028

All Latvian-registered businesses

Technical Specifications

Validation engineVID (5th corner reporting)

Required CIUSPeppol BIS Billing 3.0 (primary)

Government portale-Address (e-adrese) via latvija.lv

Routing identifierReģistrācijas numurs (registration number)

PeppolYes — 5-corner Peppol model with VID as reporting authority

Accepted formatspeppol_bis_billing_3_0, ubl_2_1, en_16931_compliant_xml

Practical

Implementation Notes

e-Address as the primary channel. The e-Address (e-adrese) platform, maintained by VDAA, automatically submits invoice data to VID. If you use e-Address, CTC reporting is handled for you. Alternative channels (Peppol Access Points, EDI, email) require separate VID reporting via EDS. Reporting deadline is within 5 working days of invoice issuance. Micro-enterprise exemptions are under consideration.

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