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E-Invoicing In Latvia
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Legislation
Latvian government introduced B2G and B2B with Directive 2014/55/EU.
Tax Authority
State Revenue Service of the Republic of Latvia,
State Regional Development Agency of the Republic of Latvia
Mandatory Status
- e-Invoice
- B2G Transaction
Mandatory - B2B Transaction
Voluntary - e-Filing
Mandatory
Reporting Model
Peppol BIS Billing 3.0
Format
XML
e-Signature
Not mandatory
Archiving
5 years
The Latvia Ministry of Finance introduced B2G e-Invoicing in 2020, all public authorities must receive and process electronic invoices from 2020. Issuing and exchanging electronic invoices between private and public entities (B2B and B2G) will be mandatory in 2025. Public authorities used ePakalpojumi platform to send and receive electronic invoices.
All VAT returns must be filed electronically by the Electronic Declaration System.