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E-Invoicing in Latvia

PlannedPeppol
Recently verified: 9 February 2026

Latvia implemented mandatory B2G e-invoicing from January 2025. The B2B mandate was postponed from 2026 to January 2028 following Parliament amendments in June 2025. Latvia uses a decentralized 5-corner Peppol CTC model with structured invoice data reporting to the State Revenue Service (VID) within 5 working days.

Mandate Status

PhaseStatusScope
B2GLive (Jan 2025)All suppliers to budget institutions
B2G reporting to VIDJan 2026E-invoice data reporting for B2G/G2G
Voluntary B2BLive (Mar 2026)B2B e-invoicing via e-Address (opt-in)
B2B mandatoryJan 2028All Latvian-registered businesses

Technical Specifications

Validation engineVID (5th corner reporting)
Required CIUSPeppol BIS Billing 3.0 (primary)
Government portale-Address (e-adrese) via latvija.lv
Routing identifierReģistrācijas numurs (registration number)
PeppolYes — 5-corner Peppol model with VID as reporting authority
Accepted formatsPeppol BIS Billing 3.0, UBL 2.1, EN 16931 compliant XML

Implementation Notes

e-Address as the primary channel. The e-Address (e-adrese) platform, maintained by VDAA, automatically submits invoice data to VID. If you use e-Address, CTC reporting is handled for you. Alternative channels (Peppol Access Points, EDI, email) require separate VID reporting via EDS. Reporting deadline is within 5 working days of invoice issuance. Micro-enterprise exemptions are under consideration.

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