No, in Latvia there is no separate mandatory e-rēķina format, or replaced PEPPOL BIS Billing 3.0. Minister kabineta 2025. gada 9. decembra noteikumi Nr. 749 nakasa, the XML structure of the VID (Valsts eizumenu dienests) submitted e-bill must meet two conditions at the same time: it must be written in the UBL 2.1 syntax (Universal Business Language, or the specific XML file format) and the PEPPOL BIS Billing 3.0 specifications must be followed. VID confirms on his e-rēķinu page, the šo format also plans to expand and replace nevi. Katram sava sistema nyemiplägo PEPPOL BIS Billing 3.0 rules, not the opposite. B2G, jeb company–valstij virzīti e-rēķini, un to datu iesnejnja VID jau ir svetja, bet B2B, company–uzņēmumam, svetja stājas spekke tikai no 2028. gada 1. janvāra.

Īsā's answer: Vai Latvijai ir savs e-rēķina format, does it replace PEPPOL?

The format of the e-rēķina of "nationals" is different from the PEPPOL standard. In fact, quite the opposite. Regulation No. 749 prejam, ka VID risinājumā iesūtātajam e-rēķina XML įbūta raksitatam UBL 2.1 sintaksē un įpātā PEPPOL BIS Billing 3.0 biznesa un validationācijas noteikumi. In other words, Latvija nav radīusi korijeņųu formatu - tā ir pārēnumusi PEPPOL BIS Billing 3.0 as its official profile. And in your accounting, the software already prepares the e-account corresponding to the PEPPOL requirements, tehkanskais pamats Latvijas sīdus ipštarei Jums jau ir. It is difficult to enter the correct data for the VID channel, see more details below.

Trīs slāņi, kas kaši tiek sāmsati: EN 16931, UBL un PEPPOL

Apjukums rodas söre, ka šie trės termini apraksta e-rēķina trės slušenės slanus, nevis trės korepiēšanasas alternativas.

  • EN 16931 ir semantiskais datu modelis, jeb aprakts, kādīm datu laukiem rīnībā kūbīga: pārdevēja un pircēja dati, PVN, vaļiņa temoļi, summas. Accounting law The structured e-rēķinu defines the exact ar šo standardu - the rēķinam must comply with the standard LVS EN 16931-1:2017.
  • UBL 2.1 ir XML syntax, the specific file format and tagging language in which these EN 16931 data fields are recorded. UBL pati par sevi neko nepasaka par to, vai rēķins meet Latvijas requirements – tā ir pārīdā “valoda”, kūr rēķins ir saraksitsts.
  • PEPPOL BIS Billing 3.0 ir tā kakutais CIUS, jeb Core Invoice Usage Specification – sašaurināta birības speikāciāciācija, kas nakasa, kā tākīmā sūtātīt EN 16931 datu modeli UBL 2.1 sintaksē, un pīdāsa validationācijas sēlīga. PEPPOL BIS Billing 3.0 documentation approves, also visi šai spéiksikātācijai austāmītsie dokumenti automatically arī Eiropas standartam EN 16931.

Paskatieties uz rēķinu par 1500 eiro. EN 16931 specifies how data should be collected in this account, for example summām and rēķina pālēs. UBL 2.1 specifies in which specific XML element this amount should be written. PEPPOL BIS Billing 3.0 is added to the list, ka šai summai jāna sārīt ar rēķina rindu un PVN summu koppa. Otherwise, rēķina validationācija neizdosies.

Which format theoretically corresponds to ES standard and does VID actually accept it?

At the ES level, EN 16931 is more standardized than UBL 2.1, and UN/CEFACT CII D16B. European Commission summary nosauc abas par uttostošām sintaksēm. In theory, in Europe, tātad ir vāriak neika viens auttātis ceļs.

In Latvia, this choice has already been made for you. Regulation No. 749 bekemti nosauc UBL 2.1 un PEPPOL BIS Billing 3.0 kombinaciju par VID risināmau formatu. VID confirms on his e-rēķinu page, also Latvijas nasionalajam standartam must comply with the PEPPOL BIS Billing 3.0 specification un sistema nav planu šo formatu stiltet.

It gives direct answers to questions, or simple UBL 2.1 XML files to fulfill Latvijas' requirements: nē, neizpilda. UBL 2.1 ir korekta sintakse, bet bez PEPPOL BIS Billing 3.0 biznesa un validationācijas sākumā tas ir tika puse no darba – kā gramatiski pārgīm varāmī teikumā, kam vaṅgīm pāša gramātikas. Your software can prepare a file whether it passes the UBL 2.1 scheme or the PEPPOL BIS Billing 3.0 validation rules.

Is the PEPPOL specification un PEPPOL tīkls ir viens un tas pats?

ប្រ្រង្រ្រ្រ PEPPOL BIS Billing 3.0 ir document format requirement. This does not mean, also rēķinam jāceļo directly through the PEPPOL network, using the so-called Access Point. Regulation No. 749 list exactly which channel Latvian companies can use: official e-addresses, or official electronic mailboxes of Latvijas valsts (and accounts activated in e-addresses), operators, or service provider channels, or other electronic channels, such as direct system integration, e-mails, or any other electronic transmission method.

The channel is selected by each party. And you use an official e-mail address, tās informācija sistema e-rēķina notification un datus VID nodes automatically. And you are using an operator or a different channel, XML files VID jáiéssísí extra - or via EDS (Elektroniskās deklarešanas systéms), whether after SRS approval accepts only files in XML format, or using the accounting software application interface (API), which is VID sauc par E-Invoice API V2, and is available to other companies.

Latvijas termiņi: kas jau obligāts 2026. gada un kas sari 2028. gada?

Grafiks ir trīspakāpju, un katra sādda skar citu prāvām grupu.

As of January 1, 2025, e-rēķins ir obligāts G2G, B2G un G2B segmentā, jeb valssts instāluų savstarpējos rēķinos un rēķinos starp svātsības un valsts stālūtēms - to confirm VID. Budget institutions izrakstistiem rēķiniem, par kirīm līgumi selekti pēns 2024. gada 31. decembra, law näjäzis príjas periodu til 2026. gada 1. janvārim.

As of January 1, 2026, e-registration of data VID will become mandatory for the G2G, B2G and G2B segments. No šī pāšam datuma, 2026. gada 1. Janvāra, til 2027. gada 31. Decembrim, B2B companies datus VID var prītāt sādātāti – prījuma vēl nav, bet sīmāja jau ir (Regulation No. 749).

Starting from January 1, 2028, the obligation becomes B2B: VID approves, also registered companies in Latvia apmaksai izrakstāmie rēķini būs prādūjami kā e-rēķini un tie svāvādīm jāeissīd VID. Well, let's take a look Accounting law ir kiştırıti kağın ızümül, for example, ar kases aparātu tësīvāta sīdībā, a document created in the system of public health or employment institutions, as well as an internal document of security and security institutions.

Praktisks kontrolsaraksts rēķinu softwareai

Before 2028, it's worth checking your software before it expires, not before it expires.

  • UBL 2.1 exports: check whether your accounting or sales software can prepare the invoice in UBL 2.1 XML format, not only in PDF format.
  • PEPPOL BIS Billing 3.0 validation: pajautājiet pārīvātājam, vai disputāis XML files iztur PEPPOL BIS Billing 3.0 business and validation rules, not just the general UBL scheme.
  • Recipient identifier: make sure that the system also stores the client's e-mail address or number in the PEPPOL identifier, not just the name and address.
  • Transfer channel: decide which one Notebook box No. 749 listed channels Jums der – e-adrese, operators or direct integration – un vienojieties par to ar clientu.
  • Submission to VID: check whether the selected channel data VID noded automatically (like e-addresses) or it needs to be done additionally via EDS or API.
  • Deadlines: paturiet in the mind, also e-rēķins VID jāeissīd vienreiz, ne later kā piecu darba dienu kaēa pēks tā in sending. In the system, errors are prevented; and the delay in radies cita utara dāul, par to jāpaziņo VID EDS system un rēķini jāeissīd 30 kalenda dienu ceaiā no utura konstatēšanas (Regulation No. 749).

And your company now, in the summer of 2026, jau ir B2G rēķini or the voluntary data iessinga VID, 2028. gada irīja būs dīrākā esošā estātsuma sāttuma jums, nevis jauns projektjums. Bet ja līd šim visi rēķini bijuši in PDF format un svāti manuļuvi, ar it is worth starting the choice of software already now, nevis 2028. gada january.

FAQ

Will the Latvian e-invoice format be mandatory in 2026?

The Latvian Tax Board (VID) requires that e-invoice XML be written in UBL 2.1 syntax and comply with PEPPOL BIS Billing 3.0 rules. This is not a separate national format, but an implementation of the PEPPOL standard.

What is the difference between EN 16931, UBL 2.1 and PEPPOL BIS Billing 3.0?

EN 16931 is a semantic data model that specifies which data fields must be present on an invoice. UBL 2.1 is the XML file format in which this data is recorded. PEPPOL BIS Billing 3.0 adds constraints and validation rules, ensuring that the invoice exactly meets the requirements.

When will B2B e-invoicing become mandatory in Latvia?

The B2B e-invoicing obligation will enter into force on January 1, 2028. From January 1, 2026 to December 31, 2027, companies can voluntarily submit data to VID.

Does PEPPOL BIS Billing 3.0 mean that the invoice must travel through the PEPPOL network?

No. PEPPOL BIS Billing 3.0 is a document format requirement, not a delivery channel. The invoice can be delivered via email, carrier, or direct integration, but the XML file must comply with PEPPOL validation rules.