The dates around Latvian e-invoicing are confusing because the deadline moved. Short answer: if you do not invoice public institutions, mandatory e-invoicing starts for you on 1 January 2028, not in 2026 as originally planned.
Current deadlines
- 1 January 2025 — e-invoices became mandatory in transactions with public institutions (B2G, G2B, G2G);
- 1 January 2026 — for those same transactions, e-invoice data must also be submitted to the tax authority;
- 1 January 2028 — e-invoicing becomes mandatory between companies (B2B) together with data submission.
The B2B deadline was originally 1 January 2026; amendments to the Accounting Law adopted on 5 June 2025 moved it by two years. Until 2028 B2B e-invoicing is voluntary.
What a structured e-invoice is
It is not a PDF sent by e-mail. It is a machine-readable XML document conforming to LVS EN 16931, which the recipient's accounting system reads automatically.
Three sending channels
- the official electronic address (e-adrese) on Latvija.gov.lv — free;
- an e-invoicing operator or Peppol service provider — paid;
- a direct arrangement agreed between the parties.
What to do now
The investment is clean invoice data rather than software: sequential numbering, full details of both parties including VAT numbers, correct VAT, and a stored invoice history. The invoice generator keeps all of that in one place.