E-invoicing mandate — Latvia
The format is prescribed, the route is not: the invoice must be structured, but which channel carries it to the recipient is left to the parties. A format tool is sufficient here as well.
The stages over time
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4/18/2019
Latvia · to public authorities in force unverified
Legal basis: Direktīva 2014/55/ES · Last reviewed: 10/27/2026 -
1/1/2025
Latvia · to public authorities in force
Legal basis: Grāmatvedības likums, 11. panta četrpadsmitā daļa · Last reviewed: 10/27/2026 -
1/1/2026
Latvia · reporting obligation in force
Legal basis: Grāmatvedības likums / MK noteikumi Nr. 877 · Last reviewed: 10/27/2026 -
1/1/2028 · in 430 days
Latvia · between businesses next deadline
Latvia has no central clearance system: the format is prescribed (EN 16931 or Peppol BIS Billing 3.0), the route is left to the market. ⚠ A scan, a PDF or a Word file does not satisfy the obligation, even if it contains every mandatory field. Besides the invoice itself, the invoice data must be transmitted to the State Revenue Service.
Legal basis: Grāmatvedības likums, Pārejas noteikumu 8. punkts · Last reviewed: 10/27/2026
Platforms and authorities
Peppol · VID · EN 16931
What Invoiceflair can do — Latvia
Create and validate: Peppol
Stated limit: Invoiceflair creates, validates and reads formats. It is not a Peppol access point and not a clearing service — it does not perform transmission to an authority's platform.
Not legal or tax advice
This overview is a technical compilation of publicly available sources and is no substitute for legal, tax or business advice. Only the applicable legislation in its official wording governs; have your individual case assessed by your tax adviser or legal counsel. Despite careful maintenance, no warranty is given as to accuracy, completeness or currency. Administrator.at B2B GmbH accepts no liability for decisions based on this information.