Latvia has not yet mandated the conversion of all business-to-business (B2B) invoices into structured e-invoices in 2026. This obligation will enter into force according to the transitional provisions of the Accounting Act only on 1 January 2028. At the same time, the Latvian national e-address (oficiālā elektroniskā adres, official electronic address) has become a practical and free channel through which e-invoices can be sent and through which invoice data automatically reaches the Latvian Tax and Customs Board (VID). This part The rules are valid from 1 January 2026.. If your company invoices Latvian government agencies, structured e-invoice is already mandatory. If your client is a regular Latvian company, eAddress is currently a permitted option, not yet a legal requirement.

What will apply to B2B e-invoices in Latvia in 2026?

The confusion mostly arises from the fact that three different deadlines apply simultaneously in Latvia. Latvian Tax and Customs Board (VID) e-invoice page According to the law, structured e-invoices became mandatory in transactions between the state and businesses as early as 1 January 2025. This concerns the situation where a Latvian company submits an invoice to a budgetary authority (B2G). On 1 January 2026, an obligation was added that the invoice data for the same B2G, G2B and G2G transactions (state-to-state) must be automatically transmitted to the VID. However, a regular B2B invoice sent by one Latvian company to another will remain until Volunteer until the end of 2027. The obligation for B2B will only arise on January 1, 2028. This means that you can already send e-invoices and VID data in 2026, but no one can force you to do so yet if your client is a private company.

What type of invoice is it actually?

Before choosing a channel, ask yourself who the bill is going to. Billing to a government agency (B2G) and billing from a government agency (G2B) follow a different schedule than billing between two private companies. VID explains, that the definition of a state institution includes budgetary institutions, derived public law entities partially financed from the state budget, and institutions not financed from the budget. This can be checked by the institution's registration number in the register of Statistics Latvia. If your client remains on this list, a structured e-invoice is already required. If clients also have contracts with budgetary institutions concluded before 31 December 2024, the transition deadline no later than 1 January 2026. The existence of an old contract does not exempt you from the e-invoice obligation indefinitely. Everything else between two private companies is standard B2B and is subject to the 2028 deadline.

What can an email address do and what can't it do?

The email address is an official mailbox managed by the Latvian state, the purpose of which is according to the law is to ensure secure electronic communication between state authorities and private individuals. Its use is mandatory for companies registered in the register, but the law itself clearly states that it does not regulate communication between two private individuals, i.e. an e-invoice between two companies does not automatically fall under the general scope of this law. That is why a separate regulation was issued: Cabinet of Ministers Regulation No. 749 of 9 December 2025, which allows the parties to agree on the transmission channel for the e-invoice. This can be eAddress, but it can also be an operator channel or another agreed solution, for example, direct integration from accounting software. You and your client decide together which channel is suitable; eAddress is not the only possible way by law, but one of the allowed options out of three.

How to prepare a correctly structured e-invoice?

This is where most entrepreneurs make a mistake. A PDF invoice, no matter how pretty it looks, is not a structured e-invoice. VID defines structured e-invoice file format is XML (Extensible Markup Language), the structure of which must comply with the Latvian national standard and PEPPOL to BIS Billing 3.0 specification. PEPPOL BIS Billing 3.0 is a technical implementation of the European standard EN 16931 (Core Invoice Usage Specification, CIUS). Simply put: a uniform template for how to place invoice data in an XML file so that every recipient's system can read it automatically. Accounting Act mentions the same standard EN 16931-1:2017 directly within the definition of structured e-invoice. It is worth checking the XML file before sending. VID refers to the European Commission's e-invoice validation tool, which finds errors in mandatory fields and calculations before the customer or VID rejects them.

How to send an e-invoice through Latvija.gov.lv email address?

If you decide to use eAddress, the practical workflow looks like this:

  • Account activation: If your company is registered in the Latvian register, you already have an eAddress account or you will need one. on the portal latvija.gov.lv activate.
  • To create or upload an XML file: use accounting software that can generate XML in PEPPOL BIS Billing 3.0 format, or create an invoice directly in the portal form.
  • To select one recipient: According to the portal documentation, an e-invoice attachment in one message is intended to one specific recipient. This is not a mass mailing tool for multiple customers at once.
  • Shipping and VID copy check: if you send via eAddress, The Official Electronic Addresses Information System automatically forwards the message and its data to the VID. You don't have to do this separately if the integration is up to date.
  • Tracking the delivery confirmation: Check on the portal whether the customer has opened the message, as reading the eAddress message is considered official receipt.

Free email address, operator or EDS/API: which channel is right for you?

Regulation No. 749 lists three allowed transmission channels: eAddress, an operator channel integrated with the VID system application programming interface (API), or the VID electronic declaration system (EDS) API or file upload function. For a small company that sends a couple of dozen invoices per month, the eAddress manual form is a reasonable choice. It is free of charge and each message automatically reaches VID. If the number of invoices increases or you need to send invoices to customers registered outside Latvia, it is worth considering an operator that is already interfaced with the VID API. Accounting Act does not prohibit the preparation of a structured e-invoice also for a company registered outside Latvia, if the parties agree to it. Manual uploading of EDS is more suitable for rare individual cases, because EDS only accepts a ready-made XML file, not a PDF or Excel table. Direct integration from accounting software is most convenient on a larger scale, but requires that the software developer has interfaced with the VID e-invoice API V2.

How to prepare for the 2028 commitment?

Regardless of the channel, one rule applies to everyone: the e-invoice must Submit to VID once, no later than within five working days after the date of its sending. If you use eAddress and the integration is up-to-date, this will happen automatically. If you use an operator or EDS, you or your operator are responsible for meeting the deadline. In the event of a system failure, the failure must be reported to EDS no later than the next business day and the invoice must be submitted within three business days after the failure is resolved. Before 2028, it is worth checking four things: whether your accounting software can generate PEPPOL BIS Billing 3.0-compliant XML, whether you have an agreement with each regular customer on which channel you use, whether your process prevents the same invoice from being submitted twice to VID, and whether you archive structured XML files, not just their PDF image. Companies that start practicing these habits voluntarily in 2026 and 2027 will not have to change anything overnight on January 1, 2028. The system will already be up and running by then.

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.