Latvia — domestic B2B e-invoicing

What changes?

Use structured e-invoices for covered B2B transactions.

Who is affected?

Latvian businesses in covered domestic B2B transactions

When?

2028-01-01. VID page updated 30 September 2026; public-sector invoices already phased in.

What to do

1. Check whether your business matches this scope: Latvian businesses in covered domestic B2B transactions
2. Prepare PEPPOL BIS Billing 3.0-compatible XML invoice issuance and receiving.
3. Confirm exemptions, thresholds and transitional arrangements in the linked primary source before implementing changes.
4. Assign a responsible person and keep evidence of your applicability assessment and preparation.

Existing tools and providers

Providers listed by Latvian Ministry of Finance, e-adrese/VID API

Primary source

Latvia Accounting Law (Grāmatvedības likums)

Checked 11 October 2026. Date evidence matched in freshly retrieved primary HTML.