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ObowiązujeŁotwaLatvia e-invoicing
Latvia: e-invoices to public bodies must also be reported to VID within 5 working days
249 dni temu (Obowiązuje)
Uwaga do daty: 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.
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.
Kogo dotyczy
Every Latvian business that invoices state or municipal institutions, including sole traders and micro companies.
Wielkości: mikro, mała, średnia, duża · Sektory: Wszystkie sektory · Dotyczy, jeśli: Sprzedajemy podmiotom publicznym (B2G); Wystawiamy faktury innym firmom (B2B)
Co zrobić
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.
Sankcje
Administrative penalties under the Accounting Law for non-compliant invoicing
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.
All companies and self-employed persons registered in Latvia that invoice other businesses – micro to large.