Latvia is phasing in mandatory structured e-invoicing: first for invoices to public bodies (B2G) and then between businesses (B2B), under amendments to the Accounting Law.
2 deadlines tracked. Dates are the legally binding application dates.
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.
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.