Countries · LV

E-invoicing in Latvia

Mandate plannedPeppol connectedUpdated January 2026Verified · automated check
1 source

Official sources we check for Latvia.

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.
Mandate status
PhaseStatusScope
B2GLive (Jan 2025)All suppliers to budget institutions
B2G reporting to VIDJan 2026E-invoice data reporting for B2G/G2G
Voluntary B2BLive (Mar 2026)B2B e-invoicing via e-Address (opt-in)
B2B mandatoryJan 2028All 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
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.

Latvia alerts

Stay updated on Latvia

One message when the e-invoicing rules change. Unsubscribe anytime.

FAQ

Have a Latvia e-invoice that came back rejected? Check it here.

Checking is free. The first verified download every 30 days is free. After that €1.90 per invoice, or €9 a month for all of them.