The Latvian parliament has proposed delaying the B2B e-invoicing mandate by one year to January 1, 2027.
This decision comes in response to businesses' lack of preparedness and slow progress on the Latvija.lv platform, which is currently unable to effectively manage invoicing processes.
Publication of guidelines for generating and issuing e-invoices.
Ongoing consultations to gather feedback and ensure a smooth transition.
March 2026
Phase 1 of E-Invoicing:
Update of the existing free e-invoicing form.
Introduction of voluntary B2B e-invoicing via email, mirroring current German practices.
January 2027
Phase 2 of E-Reporting:
Mandatory automated e-reporting of e-invoices to the Latvian State Revenue Service.
Although detailed information about the new e-invoicing regime was anticipated in May 2025, it is expected to require a 5-corner Peppol-based system for interactions between businesses, along with near-real-time e-reporting obligations.
