< Back to E-Invoicing Overview
Latvia has implemented e-invoicing as part of its national digitalization strategy, ensuring compliance with EU financial regulations and enhancing efficiency in both public and private sector transactions. The country has fully mandated e-invoicing for government suppliers and is gradually expanding its requirements to B2B transactions.
Latvia’s adoption of Peppol as a standardized invoicing framework has simplified domestic and international transactions for businesses. By integrating e-invoicing with the national tax system, Latvia is improving financial transparency, reducing fraud, and facilitating automation in tax reporting.
Regulatory authority
The State Revenue Service (VID) oversees e-invoicing implementation.
E-invoicing requirements
Since April 1, 2020, all public sector suppliers must issue electronic invoices. B2B e-invoicing is not mandatory but is encouraged.
Accepted invoice formats
Invoices must be issued in UBL XML or Peppol BIS format.
Transmission channels
Invoices must be submitted via the eAddress system or Peppol.
Digital signatures
Digital signatures are not required.
Archiving requirements
Invoices must be stored for five years.
How B2B e-invoicing works in Latvia
Businesses generate invoices in UBL XML or Peppol BIS format and submit them via Peppol-certified access points.
How B2G e-invoicing works in Latvia
Invoices must be issued via the eAddress system, validated by public entities, and archived for five years.
