E-invoicing in Latvia: the road to 2028
Structured e-invoices are arriving in Latvia in stages — and the deadlines moved in June 2025. Here is what is already mandatory, what was postponed to 2028, and why it still pays to switch early.
What changed on 5 June 2025
The Saeima adopted urgent amendments to the Accounting Law (in force since 12 June 2025): the obligation for companies to issue structured e-invoices in business-to-business (B2B) transactions — and to submit their data to the State Revenue Service (VID) — was postponed from 1 January 2026 to 1 January 2028.
The official reasoning: small and medium businesses, the self-employed and NGOs simply weren't ready, and forcing the switch in 2026 would have created cost without benefit. Until 2028, B2B e-invoicing remains voluntary.
What is already mandatory
Since 1 January 2025, every invoice issued to a budget institution — the B2G, G2B and G2G segment — must be a structured e-invoice.
From 1 January 2026, those same e-invoices must also be reported to the VID. So if you sell to the public sector, e-invoicing is not a future topic: it is your current workflow.
The timeline at a glance
2025 — structured e-invoices mandatory in dealings with budget institutions. 2026 — those e-invoices are also submitted to the VID; B2B use stays voluntary. 2028 — structured e-invoices and VID reporting become mandatory for all B2B transactions between Latvian-registered companies.
What counts as an e-invoice
A structured e-invoice is machine-readable XML that follows the European standard EN 16931 — in practice, the Peppol BIS profile is the common rail. A PDF attached to an email is not an e-invoice, no matter how tidy it looks.
That distinction matters: the receiving system must be able to post the invoice automatically, and the VID must be able to read its data.
Why start before 2028
Public-sector customers already require e-invoices, and larger private buyers are moving early to cut manual entry. Switching now means no re-typing on either side, invoices that post to the books automatically, and no scramble in late 2027 when everyone is migrating at once.
How Bilenta handles it
Bilenta issues Peppol BIS / UBL 2.1 e-invoices straight from the normal billing flow — the same invoice goes out as a structured e-invoice and as a PDF for humans, and posts to double-entry books automatically. You can try it free for 40 days, no card required.
Let Bilenta handle the paperwork
Ready for e-invoicing without a separate tool? Bilenta issues Peppol e-invoices from your normal billing flow — and the books update themselves.
Country-specific charts of accounts, VAT returns in the local format, payroll and a 40-day free trial — no card.
Start your free trial