What changes in Latvia on 1 January 2026

Several compliance deadlines fall on the same day in Latvia. Here is what changes on 1 January 2026 and what your company needs to do about each one.

What changes on this date

RegulationDeadline

Latvia: e-invoices to public bodies must also be reported to VID within 5 working days

Suppliers to Latvian state and municipal institutions must issue structured e-invoices (Peppol BIS 3.0 / EN 16931) and, since 1 January 2026, submit the e-invoice data to the State Revenue Service (VID) no later than five working days after sending. Delivery goes through the official e-address or a Peppol access point.

Use accounting software or a Peppol provider that generates EN 16931 e-invoices and pushes the data to VID automatically. Register your e-address and confirm each public customer's e-invoice channel. Check that invoices meet the mandatory field list in Cabinet Regulation No. 749.

Details →

Latvia: minimum monthly wage rises to €780

The state minimum monthly wage for full-time work increased from €740 to €780 on 1 January 2026, affecting around 118,000 employees. Payroll, employment contracts and social-contribution calculations must use the new figure; the next increase is decided by the Cabinet in the autumn budget.

Update payroll settings and any contracts that reference the minimum wage. Check hourly rates for part-time staff and the minimum social-contribution base. Watch the 2027 budget decision in autumn 2026 for the next figure.

Details →

Latvia: e-invoices to public bodies must also be reported to VID within 5 working days

Suppliers to Latvian state and municipal institutions must issue structured e-invoices (Peppol BIS 3.0 / EN 16931) and, since 1 January 2026, submit the e-invoice data to the State Revenue Service (VID) no later than five working days after sending. Delivery goes through the official e-address or a Peppol access point.

Use accounting software or a Peppol provider that generates EN 16931 e-invoices and pushes the data to VID automatically. Register your e-address and confirm each public customer's e-invoice channel. Check that invoices meet the mandatory field list in Cabinet Regulation No. 749.

Details →

Latvia: minimum monthly wage rises to €780

The state minimum monthly wage for full-time work increased from €740 to €780 on 1 January 2026, affecting around 118,000 employees. Payroll, employment contracts and social-contribution calculations must use the new figure; the next increase is decided by the Cabinet in the autumn budget.

Update payroll settings and any contracts that reference the minimum wage. Check hourly rates for part-time staff and the minimum social-contribution base. Watch the 2027 budget decision in autumn 2026 for the next figure.

Details →

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