Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices
433 days from today
Date note: Postponed from the original 2026-01-01 plan by amendments to the Grāmatvedības likums (adopted 2024-10-31 and 2025-06-05); confirmed on likumi.lv/fm.gov.lv and restated in Cabinet Regulation No. 749 (2025-12-09), which also requires the e-invoice to be pushed to VID at the same time. Early/voluntary use of the same VID e-invoice channel before 2028 appears to be technically possible via VID's EDS, but no specific voluntary-phase start date could be confirmed from an official source this session — do not rely on the previously cited '2026-03-30 voluntary phase' claim.
We email you if this date moves, is postponed, or its status changes — nothing else. Free, and independent of your company profile.
One rule, one address. Unsubscribe with one click from any email.
What changes
From 1 January 2028 every Latvia-registered business must issue invoices to other Latvian businesses as structured e-invoices (EN 16931 / Peppol BIS 3.0) and report the invoice data to the State Revenue Service at the same time. Paper and PDF invoices between Latvian companies will no longer be valid for accounting purposes.
What has changed here
Postponed — 1 January 2026 → 1 January 2028 Basis: Grozījumi Grāmatvedības likumā (5 June 2025) Recorded 7 September 2026
Who is affected
All companies and self-employed persons registered in Latvia that invoice other businesses – micro to large.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We invoice other businesses (B2B)
What to do
Pick invoicing/accounting software with Peppol and VID reporting support and test it well before 2028. Register a Peppol ID / e-address, collect customers' e-invoice addresses, and train staff on the new process. Budget for receiving e-invoices from suppliers as well.
Structured e-invoices to budget institutions mandatory since 2025-01-01; Cabinet Regulation No. 749 of 2025-12-09 ('Kārtība, kādā organizē un īsteno strukturētu elektronisko rēķinu apriti...') adds mandatory VID data reporting for G2G/B2G/G2B e-invoices from 2026-01-01, within 5 working days of sending, submitted only once.
Every Latvian business that invoices state or municipal institutions, including sole traders and micro companies.