Electronic invoicing

E-invoicing in Latvia: what you need to know about upcoming changes?

E-invoicing is mandatory for transactions between businesses and the public sector (B2G) from 1 January 2025. E-invoicing is also mandatory between Latvian-registered businesses (B2B) from 1 January 2026.

To help companies prepare for the upcoming changes, we have created a short summary covering frequently asked questions about the mandatory use of e-invoices in Latvia:

• Why is the e-invoicing mandate being introduced?

• What will the e-invoicing requirements be?

• Are there any exclusions from the e-invoicing mandate?

• What are the channels for e-invoicing?

• How will these changes affect businesses?

• Next steps and how to prepare for the upcoming changes.

^{On 31 October 2024 the Latvian parliament passed amendments to the Accounting Act requiring that invoices be issued as structured electronic invoices}