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Latvia E-invoice

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General

Provinces

General

About

General

About

General

Regulated under EU Directive 2014/55/EU, mandating e-invoicing for public procurement. Latvia has developed a national framework to promote seamless and compliant e-invoicing practices for both public and private sectors.

Implementation of mandatory e-invoicing in Latvia

Latvia began its e-invoicing journey by focusing on the public sector. The goal is now to extend it to the private sector in phases:

Since 2019, e-invoicing is mandatory for B2G transactions. Suppliers to state and municipal institutions must send structured electronic invoices, usually via the national e-invoicing platform or the Peppol network.
The Latvian government is preparing a framework for mandatory B2B e-invoicing. While no final date is confirmed, the system is expected to start rolling out from 2025 or 2026, aligning with EU digitalization goals.

Who needs e-invoices in Latvia?

E-invoicing in Latvia is required for:

Public Sector Suppliers: Required for transactions with public entities.
B2B Transactions: Expected to become mandatory for private sector businesses by 2025.
Exporters: Required for cross-border VAT reporting within the EU.
Non-Resident Businesses: Must issue e-invoices for transactions with Latvian public entities if registered for VAT in Latvia.

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E-Invoicing vs. E-Billing

Aspect	E-Invoicing	E-Billing
Purpose	Compliance with Latvian and EU regulations	Informal and internal transactions
Format	XML via certified platforms	Flexible, non-regulated formats
Usage	Mandatory for B2G, planned for B2B	Customer-focused or internal use

Key features of Latvia’s e-invoicing system

Latvia’s e-invoicing system involves:

Submission Platforms: E-invoices must be submitted via certified platforms authorized by the State Revenue Service (SRS).
Validation: Ensures compliance with VAT laws and mandatory invoice fields.
Archiving: Electronic storage is required for five years under Latvian tax laws.

E-Invoicing dataset

E-invoices in Latvia include the following critical data:

Buyer/Seller IDs: VAT registration numbers.
Invoice Details: Invoice number, issue date, and payment terms.
Goods and Services: Line-item descriptions, quantities, unit prices, and subtotals.
Taxes: Applicable VAT rates and amounts.
Transaction Info: Total amount, currency, and payment method.
Delivery Info: Date and location for goods or services.

E-invoicing across transaction types

B2B Transactions:

Planned to be mandatory by 2025.
Improves VAT compliance, reduces errors, and streamlines domestic and cross-border transactions.

B2C Transactions:

Not mandatory but encouraged to improve transparency and internal efficiency.

B2G Transactions:

Mandatory since 2019 for all public sector suppliers.
Must comply with EU EN 16931 and be submitted via certified platforms.

Penalties for non-compliance

Non-compliance with Latvia’s e-invoicing regulations may result in:

Invoice Rejections: Non-compliant invoices may be rejected, causing payment delays.
Fines: Penalties for failing to meet public procurement requirements.
Legal Risks: Repeated violations may lead to audits and reputational damage.

Stay ahead of the e-invoicing regulations with our easy-to-use platform. Book a free demo today and see how we can help you streamline your invoicing process while ensuring full compliance with Latvia's e-invoicing laws.

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