🇱🇻 Latvia E-Invoicing Rules: Mandatory Reporting Channels and Timeline (2026–2028)
Latvia has officially introduced new regulations for electronic invoicing and tax reporting that will be implemented gradually between 2026 and 2028. The new framework clarifies how e-invoices must be transmitted and reported to the Latvian State Revenue Service (SRS).
This reform is part of Latvia’s broader strategy to digitalize VAT compliance and align with European Union e-invoicing standards.
📅 Implementation Timeline
Latvia will introduce e-invoicing obligations through a phased rollout.
🔹 Phase 1 – January 1, 2026
Mandatory e-invoicing and reporting will apply to:
- B2G (Business to Government)
- G2G (Government to Government)
- G2B (Government to Business)
B2B transactions will remain voluntary during this stage.
📌 E-invoice data must be reported to the SRS within 5 business days from the invoice date.
🔹 Phase 2 – January 1, 2028
- Mandatory e-invoicing expands to domestic B2B transactions.
- This phase will complete Latvia’s full e-invoicing coverage across public and private sectors.
📑 Scope of Mandatory E-Invoicing
The Latvian e-invoicing mandate will include:
✅ B2G transactions
✅ G2G transactions
✅ G2B transactions
✅ B2B transactions (starting 2028)
❌ B2C transactions are currently excluded from mandatory scope.
🧾 E-Invoice Format and Technical Standards
E-invoices issued in Latvia must comply with structured data requirements, including:
- XML structured invoice format
- UBL 2.1 standard
- Peppol BIS Billing 3.0 compliance
These standards ensure interoperability and automated invoice processing across the European Union.
📡 Mandatory Reporting and Transmission Channels
Latvia has defined multiple official channels for invoice transmission and reporting.
1. e-Adrese (Official Electronic Address System)
- Government-provided national platform
- Enables automatic reporting to tax authorities
2. Authorized Service Providers
- API or system integration-based reporting
- Suitable for ERP and accounting software integration
3. Other Electronic Methods
- EDI
- Email or alternative digital delivery methods
Reporting must be completed through the SRS Electronic Declaration System, either manually or semi-automatically.
📌 The selected transmission channel directly impacts reporting obligations.
🧾 Reporting Requirements
Businesses must comply with the following obligations:
- Reporting deadline: Maximum 5 business days
- Reporting methods:
- Automatic reporting via e-Adrese
- API-based reporting
- Manual reporting through SRS system
📘 Legislative Status
Latvia has published draft Cabinet regulations outlining technical and reporting requirements. The legislation is currently open for public consultation and is aligned with EU e-invoicing initiatives and the VAT in the Digital Age (ViDA) framework.
🔑 Key Takeaways
- 📅 January 1, 2026: Mandatory e-invoicing for public sector transactions
- 📅 January 1, 2028: Mandatory B2B e-invoicing
- 📄 XML, UBL 2.1, and Peppol BIS Billing 3.0 required
- 📡 Multiple reporting and transmission channels available
- 🇪🇺 Fully aligned with EU VAT digital transformation initiatives
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