Date note: Postponed from 2026-01-01 by Saeima amendments to the Accounting Law (June 2025); voluntary B2B e-invoicing with VID reporting possible since 2026-03-30
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. Paper and PDF invoices between Latvian companies will no longer be valid for accounting purposes.
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)
Pick invoicing/accounting software with Peppol and VID reporting support and test it during the voluntary phase in 2026-2027. 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.
Administrative penalties under the Accounting Law
Last verified 7 September 2026. Informational only, not legal advice.
Structured e-invoices to budget institutions mandatory since 2025-01-01; Cabinet Regulation No. 749 of 2025-12-09 adds VID data reporting from 2026-01-01
Every Latvian business that invoices state or municipal institutions, including sole traders and micro companies.