Latvia - e-invoicing mandate
B2B mandatory from 1 January 2028 — not 2026
Latvia is routinely listed for 2026. That date is wrong: the amendment adopted on 5 June 2025 moved the B2B obligation to 1 January 2028, when issuing an electronic invoice and transmitting its data to the tax authority (VID) become simultaneous requirements. B2G has been mandatory since January 2025. Invoices follow the LVS EN 16931-1 specification over Peppol.
The mandate at a glance
B2B
B2G
E-reporting
Phase-in schedule
- 2028-01-01B2BB2B e-invoice issuance + simultaneous data transmission to the VID
- 2028-01-01E-reportingInvoice data to the VID, coupled with the e-invoice
Formats
Model
Centralised — one national platform routes every invoice
Network
Peppol
National specification
LVS EN 16931-1
Legal basis
Grāmatvedības likums (amendments of 31/10/2024 and 05/06/2025)
Official sources
- www.fm.gov.lv — B2B at 01/01/2028, moved back from 2026; amendments of 05/06/2025; B2G since 01/01/2025
- www.vid.gov.lv — B2G 01/01/2025, B2B 01/01/2028, LVS EN 16931-1 standard, transmission to the VID
Last verified: 2026-07-12
Not 2026 — the adopted amendment moved the B2B mandate (e-invoice plus data to the VID) to 1 January 2028; B2G has been mandatory since 2025.
Information current as of 2026. Mandates can change. Official source
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Open the validatorFrequently asked questions
Is e-invoicing mandatory in Latvia?
Status in Latvia: B2B mandatory from 1 January 2028 — not 2026. Latvia is routinely listed for 2026. That date is wrong: the amendment adopted on 5 June 2025 moved the B2B obligation to 1 January 2028, when issuing an electronic invoice and transmitting its data to the tax authority (VID) become simultaneous requirements. B2G has been mandatory since January 2025. Invoices follow the LVS EN 16931-1 specification over Peppol.
Which e-invoice formats are accepted in Latvia?
The accepted formats in Latvia are: LVS EN 16931-1:2017. They are exchanged over Peppol. You can validate a file against these formats for free, in your browser, with ValidateFin.
How do I check that my invoice is compliant for Latvia?
Validate your invoice against the EN 16931 / Peppol business rules before sending it. ValidateFin runs the checks entirely in your browser — no invoice data is uploaded — so you can confirm compliance for Latvia without transmitting anything.