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

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