Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices
433 dagen vanaf vandaag
Opmerking bij de datum: 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 mailen u als deze datum verschuift, wordt uitgesteld of als de status verandert — niets anders. Gratis en onafhankelijk van uw bedrijfsprofiel.
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Wat verandert er
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.
Wat hier is veranderd
Uitgesteld — 1 januari 2026 → 1 januari 2028 Grondslag: Grozījumi Grāmatvedības likumā (5 juni 2025) Vastgelegd op 7 september 2026
Voor wie geldt dit
All companies and self-employed persons registered in Latvia that invoice other businesses – micro to large.
Groottes: micro, klein, middelgroot, groot · Sectoren: Alle sectoren · Geldt als: Wij factureren aan andere bedrijven (B2B)
Wat u moet doen
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.