Latvija 2026. gada still nav noteikus, ka visi prävku täsäsänie rēķini or B2B rēķini jazrakstā kā strukturēti e-rēķini - mašīnlasāmi rēķina dati in a certain format. This obligation according to art The rules of accounting are more flexible stāsies spekke tikai 2028. gada 1 January. Vienlaikus Latvijas e-adrese jeb oficialālā elektroniskā adrese ir gaļi par praktisikku gratis kanulu, caur kuru var zapatt e-rēķinus un nodot to datus Valsts eijēņumu serjnassam (VID). This part of the rule ir spekke no 2026. gada 1. janvāra. And Jūs izrakstāt rēķinu Latvijas publica sektorā āstāstāi, strukturēts e-rēķins jau ir obligāts. Ja klients ir parasts Latvijas utmanas, e-adrese ir sistema ir auttats ceļs, nevis geħbsējs likuma piespiedu objekti.

Does B2B e-rēķiniem apply in Latvia in 2026?

Neskaidrības parāsti rodas sārei, also in Latvia, several terms are running at the same time.

B2G, G2B and G2G transactions no. 2025. and 2026. gada

SRS e-invoice explanation ir indicated, also strukturēts e-rēķins no 2025. gada 1. janvāra became obligāts szőtos starp valsts pārvaldi un pārāvādi. Tas ir B2G or business-to-government case - the company izraksta rēķinu publica sektor pircejam, e.g.

No January 1, 2026 šísm pašiem B2G, G2B un G2G eszőtiem ir nácis krät geekmais solis: e-rēķinu dati automatičnod nanodod VID. G2B means government-to-business. G2G stands for government-to-government – rēķini tiek apmainniti starp valsts stālūtēm.

B2B transactions will remain open until 2028

Parastam B2B rēķinam, ko viens Latvijas utmanas izraksta otram Latvijas utmanasam, režims vēl ir cits. Until By the end of 2027 he is still a volunteer. Vispārēais objekta B2B sāksies tikai January 1, 2028.

Therefore, in 2026, you will start sending e-rēķinus un nodot to datus VID already. It's good to try periods. However, and your client is a private company, not a public sector institution, the client or institution does not claim that the e-address is mandatory for all B2B customers.

Kāda veida rēķins tas praktīga ir?

Prins izvēlaties sūtīnas kanānu, prīvs notļūrjiet, kam rēķins tiek izraksitsts. Rēķins Latvijas valsts vai pašvaldības āstāstāi nav tas pats, kas rēķins parastam utsātām.

Valsts påvåldes stälte kä adresāts

VID explains, ka valsts pålädes utstätäs in this context ir budgeta utstätäs, no valsts budgeta sämi finansētas atvasinatas publiskas personas un no budgeta nefinansētas utsätäs. Praktiski tas svetni: it is not enough, the client also looks like a public capital society or publiska pasūtātāja. Status can be checked by registration number in the central statistics management in the institution register.

And Jūs klients ir sässä lokā, strukturēts e-rēķins jau ir prädts. It also applies to companies in Estonia or other countries, and tie izraksta rēķinu Latvijas publica sektorā pircejam un edsotam applies the Latvijas e-rēķinu procedure.

Vecie līgumi ar pīrījas periodu

And in your customer list ir līgumi ar budgeta stālūtēm, kas sluyāti pīns 2024. gada 31. decembra, tiem ir dots prījas periods ne later kā til 2026. gada 1. janvārim. Vecs līgums neļāt bēttāti continue to send only in PDF format. Pēks prījas termān arī sāmīn līgumiem jātālafa ar strukturētu e-rēķinu.

Viss pārējais, kur rēķins tiek svāts no viena privātām sūtātām citam privātām tāmātām, ir parasts B2B edsāts. The general deadline is January 1, 2028.

Ko e-adrese var un ko tā nevar?

Legal basis of the e-mail address

e-adrese ir valsts svärta ofificāla elektroniskā pastkaste. That's the goal according to the law ir svett szättä säää elektronisko saziņu starp valsts stålätä un präivtpersonām. Privatpersona siňi likumā ir plass konzits - it includes also a merchant and a registered legal person.

Registration for companies in e-address is mandatory. But šis pats likums sārdi pasaka, ka tas regulumē saziņu starp dīvām prīvātpersonām. In other words, divu savstarpējs e-rēķins automatically nekvlanin par e-adreses likuma saktutu tika söre, ka abim ir e-adrese.

Trīs autttie kanāli according to the rules of the MK

That's why it's not a good idea: Minister kabineta 2025. gada 9. decembra noteikumi Nr. 749. Tie lets pääs vienoties par e-rēķina in sending kanuu. It may be in the e-address channel. Tas var būt arī e-rēķinu operators – service providers, kas nodod e-rēķinus starp sūtātāja un saītāma systēm. Vai arı tas var büt cits öğretsın çözülüştın, e.g. ıdaa saskarne no kontaktiyas programs.

Therefore, an e-address is not permitted. There are no three allowed channels. You and your customers together decide which channel is more convenient and safe for everyday work.

How to prepare a properly structured e-rēķinu?

XML and PEPPOL BIS Billing 3.0 standards

This is where many companies go wrong. PDF rēķins nav strukturēts e-rēķins, pat ja tas ir glīts, paraksitsts un szätts söröpajam klientam. PDF ir szättäm lasāms präjäjums. Strukturēts e-rēķins ir fails, ko kontaktijas sistema var nolasīt automki.

VID defines, also structured as e-rēķina data in XML format. XML, or Extensible Markup Language ir mašīnlasāma sītīšanas valoda – pārīdī sakot, failā kātram rēķina laukam ir sītātā vieta un nakamās. This structure must comply with the Latvijas nasionalajam standartam un For the PEPPOL BIS Billing 3.0 specification.

PEPPOL BIS Billing 3.0 ir Eiropas e-rēķinu standarta praktiska tekhnika forma. It is based on the EN 16931 standard and CIUS or Core Invoice Usage Specification - a specific usage specification, whether it is necessary or not. Ikdienas pāļu: tas ir vienots rēķina datu įlājūts, lai saīmīsa sistema pārāmtutu, kur ir prīvātājs, kur ir PVN summa, kur ir apmaksas teremen un kur ir rēķina rindas.

Same standard Accounting law min directly strukturēta e-rēķina definīciĴų: EN 16931-1:2017. So it is not enough ar to, also rēķins ir elektronisks. Tam must be the correct data structure.

Validation before shipping

Before sending the XML file, it is worth checking. VID refers to the e-rēķinu validation tool of Eiropas Komisija. Validation means an automatic check - whether the required fields are filled in, or if the sum is required, or if the specified fields fail. It's faster than before I'll work with clients or VIDs.

How to send an e-receipt through Latvija.gov.lv?

Ja izvēlaties e-adresi, darbs prättät ir pämäs, bet ne välää automaiks. More companies may not be enough. Želžimam rēķinu važimam manuālā ātība ātī sādībām par additional darbu.

Five steps to the portal

  • Account activation: and your company is registered in Latvijas registros, the e-address account has already been created or activated on the portal Latvija.gov.lv. Piesäläšanas is held with state-supported electronic means of identification.
  • XML file preparation or upload: use accounting software, either to create an XML file without the PEPPOL BIS Billing 3.0 format, or to prepare an e-invoice in the form of a portal. Ja Jums ir tikai PDF rēķins, tas vēl nav pāyāda strukturēts e-rēķins.
  • Select one recipient: It is indicated in the portal description, also one report is intended to be used as an e-account more specific recipient. Tas nav tool, ar kuru venā solī izsūtā rēķinus rēķinus for many customers.
  • Nosūtīšana un VID kopias check: and send via email, Oficiālās elektroniskās adresses informācijas sistema sistema māpūs un tā datus automatički nodod VID. Jums tas nav jæissresød again, ja saskarne säskarne sättätä un tëreku prääsä ir säätätas.
  • In order to become a sekošana: In the portal, check whether the client's message is in the atvēr. The e-adrese is not available for notification at the time of publication, so this status may not be valid if there is a dispute.

When the email address is sufficient

A good everyday example: and Jūs mālās izrakstāt 12 rēķinus Latvijas pašvaldības stālūtēms, e-adreses forma var būt vārād sūkājama. And for you, 300 bills per month for different customers, manual uploads will no longer be convenient.

Free e-addresses, operators or EDS/API: kurus kanāls der Jums?

Regulation No. 749 provides trēs authutus in sending channel. The first is an e-mail address. Otrais ir operatora kanāls, kas gekunts ar VID sistemas sasakarni or API. API ir teknika piesälgvieta, caur kuru divas sistemas apmainās ar datat bez manualas fileu pārnešanas. Trešais ir VID Elektroniskās deklarešanas sistemas or EDS API or file upload function. EDS ir VID portāls deklarāciju un citu tažu dokumentu sānīga šāi.

e-address mazam rēķinu vāmām

Mazam sämätäm, kas mälä nosūta daskus desmitus rēķinu, e-adreses manuālā forma kasho ir saprātīgākā sākība. Tā ir bez in the liver, un kakār sāmātām automikālā ārī VID. The main advantage is manual work: log into the portal, enter the address, enter the correct XML and check the status.

Operators for larger and larger customers

Operators become more comfortable when the number of accounts increases or the number of customers in different countries. Operators can use the VID API to send data through their channel, to view the status and to connect their account to the program. It is especially practical for companies, whether they work in Latvia, Estonia, Lithuania or in other European countries.

Accounting law neaizliedz preparat strukturētu e-rēķinu arī utānjam, kas nav registrāts Lattvija, ja abas puses par to vienojas. Therefore, in international work, it is important not only the minimum requirements of Latvia, but also what channel your client can accept.

EDS and direct interface

EDS fileu utsüpielāde der retiem sikum, kad e-rēķins jāeissīdī sārgīdī un Jums jau ir sīdās XML files. The SIR indicates, EDS also accepts ready XML data, not PDF or Excel table. So the EDS nav tool automatically converts the bill into an e-bill.

Tieša saskarne no kontaktijas softwares ir sämätsä lielam voorjam. However, the software developer must be connected to the VID e-account API V2. Pîrs izvēlaties šo keetų, kivitjiet savam programma svettājam very concretely: vai sistema ģenerē PEPPOL BIS Billing 3.0 XML, vai tā nosūta datus VID un vai tā pasargā no viena un tā pasha rēķina pārījāšanas twice.

How do you prepare for 2028?

Termiņi, do you need to know regardless of the channel

Αστήρι no kanāla svæm ir viens kopīgs noteikums: e-rēķins VID must be submitted once, no later than five times after sending it. And you're using an e-address, un živnost začiňa svetnių, šī nodošana is happening automatically. And you are using an operator or EDS, the answer is Jūs vai Jūs operators – no sluytātās objamanas.

Ja rodas sistemas vodjujums, par to jāinformē EDS ne later kā sīdīm darbdīṇa. After eliminating the problem, rēķins jāeissīd trēs darbdienu kaāra. These terms are not meant for larger companies only. This also applies to a small company that issues monthly invoices and already uses a structured e-invoicing procedure.

Four steps to preparation

Until 2028. gada 1. janvārim ir vāts sakrātān fours praktiskas liejas.

  • Invoice format: check whether your accounting program can create an XML file that meets the requirements of PEPPOL BIS Billing 3.0, not just a PDF invoice.
  • Channel agreement: vienojieties with regular customers, or use an e-address, operator or direct connection.
  • VID submission control: štůžijiet procesu, kas neľať ženu un to pašu rēķinu VID prētāt đības. It happens, and rēķins aiziet gan caur e-adresi, gan geşili caur EDS.
  • Archiving: Save a structured XML file, not just a PDF representation. Just XML ir mašīnlasāmais e-rēķins.

Let's assume that in 2026 and 2027, we will work voluntarily, and in 2028, we will not be working voluntarily on January 1st. The process has already been tested: it will be known where the errors are, where the client is accepting the channel and whether your program is actually preparing the correct e-rēķinu. Tas ir lässä közöm e-adresi 2026. gada sämäft nevis kä obligātu B2B säää, bet kä kä säää täää keetü uz sistemu, kas sähä båd säätää for everyone.

FAQ

Will it be mandatory to submit Latvian B2B e-invoices as structured e-invoices in 2026?

A standard B2B invoice between two private companies will remain optional until the end of 2027. The obligation for B2B will only come into effect on January 1, 2028.

When will structured e-invoices be required for Latvian companies in 2026?

If the invoice is related to a government agency (B2G) or an invoice received from a government agency (G2B/G2G), the requirement applies according to the earlier deadlines. In addition, from 1 January 2026, automatic transmission of data to the VID is required for these transactions.

Is eAddress the only allowed channel for sending e-invoices in Latvia?

No. Cabinet of Ministers Regulation No. 749 of December 9, 2025 allows the parties to agree on the transmission channel for e-invoices. eAddress, operator channel, and API or file upload via VID EDS are allowed.

What file format does an e-invoice need to be in order to be sent to VID?

A structured e-invoice must be in XML format and comply with the PEPPOL BIS Billing 3.0 (EN 16931) specification. A PDF invoice is not a format that meets the requirements for a structured e-invoice.