Date note: 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
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.
Every Latvian business that invoices state or municipal institutions, including sole traders and micro companies.
Sizes: micro, small, medium, large · Sectors: All sectors · Applies if: We sell to public bodies (B2G); We invoice other businesses (B2B)
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 the regulation.
Administrative penalties under the Accounting Law for non-compliant invoicing
Last verified 7 September 2026. Informational only, not legal advice.
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
All companies and self-employed persons registered in Latvia that invoice other businesses – micro to large.