Latvia – E-Invoicing

Starting from 1 January 2025, businesses registered in Latvia that issue invoices to Latvian budgetary institutions (business to government (B2G) and government to government (G2G) sectors) must submit them as structured e-invoices. The e-invoices must comply with the specific technical standards.

The second phase of e-invoicing implementation will start from 1 January 2026 and will apply to B2B sector.

The Latvian State Revenue Service is set to prepare the technical framework and rules for e-invoice exchange and reporting by 1 July 2025.