Latvia Opens Public Consultation on Draft Cabinet E-Invoicing Regulation
Latvia has launched a public consultation on a Draft Cabinet Regulation concerning the exchange and reporting of structured electronic invoices. The consultation is open from June 9 to June 23, 2025, and follows recent amendments to the country’s Accounting Law.
Regulation Overview
The draft regulation—titled “Procedure for Organizing and Implementing the Circulation of Structured Electronic Invoices and Submitting Structured Electronic Invoice Data to the State Revenue Service”—defines the key requirements for mandatory e-invoicing and data reporting to the State Revenue Service (SRS).
E-Invoice Exchange Options
Trading partners may agree on one or more of the following methods to exchange e-invoices:
- National e-address (e-adrese)
- Service providers
- Other delivery channels, such as EDI or email
E-Invoice Reporting to SRS
Invoice data must be submitted to the SRS within five working days after the invoice is sent to the buyer, using one of the following:
- National e-address (e-adrese)
- Integrated solution via a service provider
- Manual upload through the SRS Electronic Declaration System
The same channel should be used for both e-invoice delivery and reporting. If other channels are used for distribution, data must be uploaded via the SRS Electronic Declaration System.
Format Requirements
E-invoice data must be submitted in structured XML format, using either UBL 2.1 or Peppol BIS Billing 3.0, compliant with EU standards LVS EN 16931-1:2017 and LVS CEN/TS 16931-2:2017.
Implementation Timeline
- January 1, 2026: Mandatory e-invoicing and reporting for B2G, G2G, and G2B transactions
- January 1, 2026: Voluntary B2B e-invoice reporting for private businesses via integrated solutions
- January 1, 2028: Mandatory e-invoicing and reporting for B2B transactions
Businesses interested in contributing to the consultation can do so via the State Chancellery’s (Valsts Kanceleja) official website.
There’s more you should know about e-invoicing in Latvia – learn more about the new and upcoming regulations.
