The e-invoice in Europe

Latvia

Latvia is introducing mandatory e-invoicing in stages. Requirements for B2G have applied since 1 January 2025, and from 1 January 2026 a reporting obligation to the State Revenue Service (SRS) for B2G/G2G is added. The B2B requirement, originally set to apply from 2026, has been postponed to 1 January 2028, with a voluntary transition phase starting 30 March 2026. Invoices must comply with the EU standard EN 16931, in practice implemented through the Peppol BIS Billing 3.0 format.

Digital developments are moving fast and are being accelerated by the ViDA reform, which will make e-invoicing mandatory for all cross-border transactions within the EU from July 2030.
This guide presents the domestic situation regarding e-invoicing in each country.

Mandatory since 1 January 2025. All suppliers to state and municipal authorities must issue structured e-invoices. From 1 January 2026, an additional requirement applies to report invoice data to the State Revenue Service (SRS) for all B2G and G2G transactions, on top of the issuance requirement itself. Older contracts had a transition period until the same date.

Originally planned for 1 January 2026, but following several rounds of parliamentary revision, the requirement has been postponed to 1 January 2028. From that date, both issuing e-invoices and reporting to the SRS will become mandatory for domestic B2B transactions. However, a voluntary phase opened on 30 March 2026, allowing companies to start using the system before it becomes compulsory.

All e-invoices must comply with the EN 16931 standard, practically implemented through Peppol BIS Billing 3.0 in XML format (based on UBL 2.1). Transmission can take place via the state e-address portal (Latvija.lv), a certified Peppol Access Point, or through direct bilateral connection between the parties.

Keeping up with Europe

The invoicing landscape in Europe is changing. New e-invoicing laws are being introduced, VAT reporting is moving to real-time, invoice formats are being redesigned to meet European standards and so on. Inexchange helps your business stay up to date and enables you to conduct transactions across our continent easily and securely.

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