Latvia Postpones B2B E-Invoicing Mandate to 2028 | Updated Timeline & Preparation Guide

The Latvian government has made a pivotal decision to postpone the mandatory B2B e-invoicing deadline to January 1, 2028. This extension?from the previously planned January 2026 rollout?gives businesses two extra years to adapt their processes and IT systems to the new electronic invoicing standard. This decision follows official amendments to Latvia?s Accounting Law, adopted on June 5, 2025.

Key Changes in the E-Invoicing Timeline

• B2G (Business-to-Government) e-invoicing has been mandatory since January 2026.
• B2B (Business-to-Business) e-invoicing will now be required from January 2028, not 2026.
• Voluntary B2B e-invoicing can begin as early as March 30, 2026.
• All B2B e-invoices must comply with the Peppol BIS 3.0 standard and the EN 16931 EU e-invoicing norm

Why Did Latvia Postpone B2B E-Invoicing?

The main reasons for the postponement include:

• Lack of technical preparedness among Latvian businesses for the new e-invoicing infrastructure.
• Delays in technical development of the national e-invoice exchange platform (latvija.lv), which is being adapted to process both public and private B2B flows.
• Ongoing public consultations and the need to finalize guidelines and technical requirements for e-invoice generation and submission.

This extension aims to ensure a smoother transition for businesses and avoid compliance bottlenecks when the law comes into force.

What?s Next? National Roadmap and Steps for Businesses

Dec 2025: Guidelines for generating and issuing e-invoices will be published, together with further consultations.

Mar 2026: Businesses can start voluntarily issuing B2B e-invoices via email or the national platforms.

Jan 2028: Full mandatory B2B e-invoicing and automated reporting to the State Revenue Service (VID) is expected to commence.

How Should Businesses Prepare for 2028?

• Monitor guideline publications: Stay updated with the official rules and technical specifications, expected by December 2025.
• Upgrade IT systems: Ensure your invoicing software can generate and transmit XML invoices compliant with Peppol BIS 3.0 and EN 16931.
• Consider early adoption: From March 2026, voluntary e-invoicing can help streamline your processes and ease the eventual transition.
• Choose an e-invoice transmission solution: Options include the free national delivery platform, certified Peppol service providers, or direct EDI/email exchange with agreement from both parties.

All e-invoices, regardless of delivery method, must reach the Latvian tax authority to comply with upcoming reporting standards.

Want to stay compliant with Latvia?s e-invoicing rules or start e-invoicing early? 
Contact Taxilla today for expert guidance and easy solutions!