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Regulatory updates - Latvia

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements.

Get the latest news and updates on e-invoicing, e-ordering, e-archiving and indirect tax regulatory requirements for Latvia.

Country Specifications

E-Invoicing/CTC Model:

Post Audit

- B2G 1 January 2025: All companies are expected to issue only e-invoices to budget entities;
- B2B 1 January 2026: All companies are expected to issue only e-invoices for transactions between private entities and transfer e-invoice data to the State Revenue Service

Mandatory Infrastructure:

N/A

Mandatory Format:

– Currently: No explicit requirements

– 2025: Peppol BIS

Mandatory for Issuing:

No explicit requirements

Mandatory for Receiving:

– B2G: All contracting authorities must be able to receive EN compatible formats

– B2B: Buyer’s consent required

eSignature:

Not Required

Archiving Period:

– 5 years (goods and services)

– 10 years (real-estate)

Archiving Abroad:

Allowed under conditions

 
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