As of 21.07.2026, the Latvian e-rēķins or structured e-invoice is not yet mandatory for B2B invoices (business-to-business): VID or Latvian Tax Board According to the updated instructions of 21.05.2026, submission of B2B e-invoices and their data to the VID will become mandatory from 01.01.2028, not in 2026. In 2026, the public sector circle will be mandatory: B2G (business-to-government), G2G (government-to-government) and G2B (government-to-business) e-invoices, and their data must be submitted to VID from 01.01.2026.
The answer for 2026 in one table
| Situation | Mandatory in 2026? |
|---|---|
| B2G, G2G, G2B with Latvian fiscal authorities | Yes. E-invoices from 01.01.2025, VID data from 01.01.2026. |
| B2B between Latvian companies | No in 2026-2027. Obligation begins 01.01.2028. |
| B2C or sales to private consumers | No under this B2B rule; VID describes the obligation in corporate and public sector segments. |
| Foreign business client | Not automatically. Structured e-invoices can be made by agreement of the parties. |
Who do the Latvian rules apply to?
The rule is based on whether you are a subject of Grāmatvedības likuma, or the Latvian Accounting Act, and to whom the invoice is sent. This includes Latvian companies and natural persons operating as entrepreneurs; the VID directly states that a Latvian company or economic operator submitting an invoice to the budget authority must use e-invoice. VAT liability or turnover is not the main filter here.
What actually counts as an e-invoice?
A structured e-invoice is not a PDF invoice. It is an XML file, i.e. a machine-readable data file, the fields of which can be automatically read by software. The Latvian Accounting Act links it LVS EN 16931-1:2017 and LVS CEN/TS 16931-2:2017 standards; MK regulation No. 749 specifies that the XML used in the VID solution complies with UBL 2.1 and Peppol BIS Billing 3.0 to CIUS specification. Peppol BIS Billing 3.0 or the European e-Invoice Profile is a technical checklist, the official description of which is Peppol in the documentation. PDF, DOCX or scan alone is not enough.
Email is not prohibited. If you send a compliant XML file and the parties have agreed on this channel, email can be an "other delivery channel"; however, the obligation to submit to VID must be fulfilled separately if this invoice is subject to submission.
How to send and submit to VID in 2026?
An e-invoice can be sent via an e-address, i.e. an official Latvian electronic address, via the e-invoice operator, i.e. a service provider, or via another agreed channel. Data can be submitted to VID via an e-address, the operator's API, i.e. a machine-to-machine interface, the VID EDS API, or EDS file upload; an e-invoice must be submitted once and no later than five working days after sending. EDS, or electronic declaration system, accepts only XML e-invoice file.
Stumbling blocks that hinder a small business
The old B2G agreement no longer helps: before For B2G transactions concluded on 31.12.2024, the transition was to be completed no later than 01.01.2026. Also check whether the client is actually a budget institution; VID recommends doing this. by registry code.
The corrective invoice or credit note must also be structured in e-invoice if the invoice to be corrected was structured, and it must refer to the invoice number to be corrected. An advance payment invoice or prepayment invoice is a payment request; its special rules were added MK Regulations No. 877. In the case of sales made through a cash register or a document from a special state system, first ask whether you will have an invoice issued for payment at all within the meaning of the Accounting Act.
What to do before the 01.01.2028 B2B deadline?
2026–2027 is the time for preparation. Activate e-mail addresses, clean up customer registry codes, test XML compliance, choose software or operator, and write down in your company who will create, send, and submit invoices to VID. If you sell to Latvian companies, it is worth making voluntary VID submissions, as B2B data submission is Optional from 01.01.2026 to 31.12.2027 and mandatory from 01.01.2028.
FAQ
Will there be e-invoices in Latvia in 2026?
An e-invoice, or structured e-invoice, is an XML file that complies with the LVS EN 16931-1:2017 and Peppol BIS Billing 3.0 standards. PDF, DOCX or scan is not sufficient.
When will B2B e-invoicing become mandatory in Latvia?
According to the updated instructions of the Latvian Tax Authority (VID) on 21.05.2026, submitting B2B e-invoices and their data to the VID will become mandatory on 01.01.2028, not in 2026.
How to send an e-invoice and submit data to VID?
An e-invoice can be sent via an e-mail address, operator API or EDS. The data must be submitted to the VID once and no later than five working days after sending.
What to do before the 01.01.2028 B2B deadline?
Activate email addresses, clean customer registry codes, test XML compliance, and choose software or operator. B2B data submission is voluntary until 31.12.2027.