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Latvia e-invoicing

Lettland inför gradvis obligatorisk strukturerad e-fakturering: först för fakturor till offentliga organ (B2G), sedan mellan företag (B2B), enligt ändringar i bokföringslagen.

2 tidsfrister bevakas. Datumen är de rättsligt bindande tillämpningsdatumen.

för 249 dagar sedan
I kraftLVLatvia e-invoicing

Latvia: e-invoices to public bodies must also be reported to VID within 5 working days

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.

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481 dagar
BekräftadLVLatvia e-invoicing

Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices

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.

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