Latvia
LVLatvia requires structured e-invoices to and from public institutions, with copies reported to the State Revenue Service (VID), and extends both duties to all businesses from 2028; e-invoices travel through the state e-address, Peppol-connected software or service providers.
Guide reviewed .
Invoicing and electronic documents
E-adrese (e-address)
The state e-address system, run by the State Digital Development Agency (VDAA), is one of the delivery channels for e-invoices under Cabinet Regulation No. 154, and is being extended to pass a copy of each e-invoice message to VID automatically. It transports invoices but does not check them against the standard; the Latvija.gov.lv invoice form validates the invoices it creates.
XML e-invoice messages under Peppol BIS Billing 3.0 and LVS EN 16931-1 · Official source: VDAA · e-invoices in e-address (presentation of 4 December 2025, hosted by VID)
VID Electronic Declaration System (EDS)
VID’s system for receiving e-invoice data. Data can come from e-address, from accounting software through the EDS API, from certified e-invoice service providers, or by manual XML upload.
Structured XML following Peppol BIS Billing 3.0 · Official source: VID · structured e-invoices
Peppol
Accounting software may exchange e-invoices over Peppol, and Peppol service providers are a paid alternative to the free e-address. Latvia has no national Peppol Authority, so OpenPeppol fills that role.
Peppol BIS Billing 3.0 · Official source: European Commission · eInvoicing in Latvia
From 2026, a Latvian e-invoice involves two deliveries: the invoice to the buyer and its data to VID within five working days. The e-address can forward the copy to VID for you. When you send through Peppol or a service provider, check that the provider forwards the copy to VID, or submit it through the EDS. See VID’s e-invoice guidance.
Before sending to a public institution, confirm that it accepts e-invoices on the channel you use and, for e-address, which recipient or sub-address to use. For business customers, e-invoicing remains voluntary until 1 January 2028.
Legal guide
B2G · public-sector invoices
Mandatory since 1 January 2025Structured e-invoices must be used in G2G, B2G and G2B transactions with state and municipal institutions. Contracts with budget institutions concluded before 31 December 2024 could defer e-invoicing until 1 January 2026.
Official source: European Commission · eInvoicing in LatviaE-reporting · invoice data to VID
Mandatory for public-sector transactions since 1 January 2026For G2G, B2G and G2B e-invoices, the data must reach VID within five working days after the invoice is sent to the trading partner. For B2B, submission is voluntary until it becomes mandatory with e-invoicing in 2028.
Official source: VID · structured e-invoicesB2B · business invoices
Planned from 1 January 2028; voluntary until thenLatvian-registered businesses must issue e-invoices to other businesses. Transactions paid with cash-register documents, documents in the National Health Service system and national-security documents are exempt.
Official source: European Commission · eInvoicing in LatviaFormat
MandatoryAn e-invoice is prepared, sent and received in a structured, machine-readable format and must follow Peppol BIS Billing 3.0. The legal basis is the Accounting Law and Cabinet Regulation No. 749 of 9 December 2025 on structured e-invoices and their data submission to VID.
Official source: VID · structured e-invoices
Timeline
-
EN 16931 acceptance by contracting authorities
Public buyers had to accept and process EN 16931 e-invoices.
Official source: European Commission · eInvoicing in Latvia -
Mandatory e-invoicing with public institutions
Structured e-invoices became mandatory in transactions with state and municipal institutions.
Official source: VID · structured e-invoices -
B2B start postponed
Parliament moved mandatory B2B e-invoicing from 1 January 2026 to 1 January 2028.
Official source: European Commission · eInvoicing in Latvia -
E-invoice data reporting to VID
Reporting became mandatory for G2G, B2G and G2B e-invoices; the deferral for older public contracts ended.
Official source: VID · structured e-invoices - Upcoming at review
B2B e-invoicing and reporting (upcoming)
All businesses must use e-invoices in B2B transactions, and B2B e-invoice data reporting to VID becomes mandatory.
Official source: VID · structured e-invoices
Peppol in Latvia
- Directory participants
- 284
- Document families
- 10
Peppol Authority: OpenPeppol.
Peppol Directory data as of .
How to read these numbersDocuments on Peppol
- 263 participants
- 258 participants
- ApplicationResponse32 participants
- 11 participants
- 10 participants
- 10 participants
- CrossIndustryInvoice2 participants
- 2 participants
- 1 participant
- 1 participant
Registrations over time
Peppol Directory data as of .
Show as a table
| Month | New registrations |
|---|---|
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 1 | |
| 2 | |
| 3 | |
| 1 | |
| 2 | |
| 3 | |
| 1 | |
| 1 | |
| 7 | |
| 1 | |
| 2 | |
| 3 | |
| 3 | |
| 2 | |
| 1 | |
| 2 | |
| 2 | |
| 6 | |
| 1 | |
| 2 | |
| 1 | |
| 4 | |
| 1 | |
| 13 | |
| 4 | |
| 5 | |
| 3 | |
| 3 | |
| 2 | |
| 2 | |
| 38 | |
| 2 | |
| 4 | |
| 4 | |
| 11 | |
| 2 | |
| 1 | |
| 6 | |
| 9 | |
| 6 | |
| 3 | |
| 3 | |
| 7 | |
| 6 | |
| 2 | |
| 7 | |
| 3 | |
| 7 |
Registration dates in the current Directory snapshot.