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  • July 09, 2025
  • Lettonie
  • Country updates

Business-to-Business (B2B) e-invoicing delay

Parliament (Saeima) approved the final amendments to the Accounting Law, officially postponing Latvia’s mandatory introduction of structured e-invoices to 1 January 2028, which was previously expected to begin in January 2026. The official news release from Latvia can be found here.

The delay will allow all businesses time to incorporate “technologically and organizationally” for the implementation of e-invoicing. Latvia will introduce e-invoicing gradually starting with voluntary adoption next year with mandatory use starting in 2028.

“This decision is part of the state's commitment to digitalizing accounting processes, promoting financial transparency, as well as reducing the shadow economy, while giving entrepreneurs enough time to prepare for it.“

Following this, the Ministry of Finance, together with the State Revenue Service, is now tasked with developing the necessary guidelines and Cabinet regulations on the exchange and submission of e-invoices. The deadline for issuing these regulatory documents is set for mid-2026.

The Latvian Cabinet has also begun a consultation period to elicit feedback on the proposed rules including the technical standards, transmission channels, and phased implementation.

The consultation is open for comments until June 23, 2025, and the finalized regulation will establish the legal framework for Latvia's national e-invoicing rollout.

International trade process diagram showing foreign supplier in UK and buyer in Spain, with detailed AR/AP processes, tax invoice flow, shipping documentation, and port procedures including export/import licenses and tariff handling.
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