Or PDF rēķinus in Lattvija mārā sūtāt til 2028. gadam?

Yes, you can. And your company registered in Latvia, izraksta rēķinu citam Latvian registered company, 2026. un 2027. gada to var szätt kä parastu PDF. Pienākums apmaksai izraksitu rēķinu preparat kā strukturētu e-rēķinu Ġrāmatvedības likuma ipījas in noteikumo ir taksik tikai no 01.01.2028 – un no tā pasha datuma rēķina dati jāeissīd arī Valsts eijēņuų serjnasam. The initial deadline was 01.01.2026, but in the Saeima Amendments to 2025. gada 5. jūna likumā to pārcēla par đāyām sārām; the amendments entered into force on 12.06.2025. So 2026. gada septemtur Latvijas įnčzemes B2B rēķinos PDF vēl ir įgāvs – bet tikai divus gadus.

The terms are most often confused

Why 01.01.2026 still appears in the explanation

The dates 01.01.2026 are still appearing in the previous explanations and pat dažu software pärdevêju prezentācijas. Šis ľisų įyeds bija likumā, tīlās to nomainīja. Latvija uz e-rēķiniem passes gradually, un VID e-invoice section The stage is described as follows:

From what date?	What is changing?	To whom does this apply?
01.01.2025	Rēķins budgeta āstāstāi yāna sātotā kā e-rēķins	B2G, G2G, G2B
01.01.2026	Šo e-rēķinu dati jāeissīd VID	companies registered in valsts pårvalde un Lattvija
01.01.2026–31.12.2027	B2B e-rēķinu datu iesnīgāja VID ir vārīkāla	companies to each other
01.01.2028	B2B rēķins yāsāgātō kā e-rēķins un dati jāeissīd VID	Companies were registered mutually in Latvia

In practice, do volunteer periods

Brīvprātīgais periods nav tikā skaists solījums. Regulation of the Cabinet of Ministers Nr. 749, kas ir spekke no 13.12.2025, let the companies, kuri tässää jau apmainās ar e-rēķiniem, tos VID prätt jau no 01.01.2026. Tie paši noteikumi prejam, ka rēķiniem, kas čelja pa officiālo elektronisko adresi, datu nodošana VID sāk sākūrīja arī no 01.01.2026.

Why does PDF rēķins nav strukturēts e-rēķins?

Ko likums saprot ar varmu „strukturēts”

Likums ar sämätä „elektronisks rēķins” nedomā „rēķins, kas svetlivias elektroniskini”. Strukturēts elektroniskais rēķins explanation of legal terms ir rēķins, whether it was prepared, sent or received in a structured electronic format that allows it to be processed automatically and electronically, and whether it complies with Eiropas standartam LVS EN 16931-1:2017 and technical specification LVS CEN/TS 16931-2:2017.

Rēķins par 1200 eiro: divi variant

Imagine rēķinu par 1200 eiro Rīgas klientam. In PDF format, there is a paper image: the person to nolasa no screen un summu, ahveses numberu un apmaksas tetima utvet kontaktivā ar roku vai izlaiza caur OCR or atpazişti of the image text. In the case of structured e-rēķina, tas pats rēķins prľľ kā mašīnlasāms XML file, where each requizīts - the customer's registration code, account number, rindu sum, PVN, payment term - is in a separate box. Saturs tas pats, tikai programai nekas nav jāmin. After 01.01.2028 PDF obligāto fileu neaizstās, arī tad, ja nosūtīsiet to ar pieklāgīgu e-mail letter.

What obligation applies un kam ne?

Pienākums ir nachsārīts par Lattvija registrātu pārtuvu sātsāsīm rēķiniem rēķiniem. VID precisē, ka e-rēķinu aprite applies uz valsts pārvaldi un Registrartiem in Latvia to companies, including fiziųem persamas, kas veic veik įorųnoo Įttuų, įtųm Rižmatvedības likuma subjektiem un Pievienotās vārteų likuma likuma subjektiem.

Slieksņa nav – loks determined by subject veida

• Apgroziųa vai rēķinu śliekšņa nav. Ne likums, ne noteikumi Nr. 749 otūluu nesasaista ar apgrozījumu, rēķinu prātuvai vai PVN tākstātā statusu. Loks ir nekkem pös subjecta veida, nevis pös säytä.
• Rēķins prāvītpersonai pālikām sītāsē. Pienākums ir formulēts par rēķinu, ko company izraksta Citam registered in Latvia, is there a budgetary institution? Privatpersona bez özökösnäs sättät tur neiekläjas.

Ārvalstu partneris un objamanja possibility

And in your Estonia or Lithuania, the company izraksta rēķinu Latvijas klientam, Latvijas likums šo tilukum jums neuzliek. The VID, in turn, also states that the companies registered in Latvia are not registered in Latvia, and the e-rēķinu companies are not registered in Latvia. How to organize a cross-border e-rēķinu apprite, in these notebooks nav nijusuts.

Likumā ir arır ızımılı ızümüi no srijuma. To 2028. gadam, it is worth reviewing one time in your document, and checking the best formulation, not in the summary.

Why does VID ir divas different actions?

This is where most of the confusion begins. Runa ir par dyvams geħħaliem procesiem: e-rēķina nogādāšanu klientam un e-rēķina datu įpāgīšanu tažu administratācii.

Three allowed channels

Peppol doesn't have a single option. Regulation No. 749 list three channels: official electronic address (e-mail address), and the account is activated; service provider or e-rēķinu operatora channel; vai citu kanuu – sistema savstarpēju saskarni, e-pasta adresi vai citu elektronisku sõlu. The channel used was put together in one place. XML files tātad principā var celat arī in an e-mail attachment.

Format: UBL 2.1 un Peppol BIS Billing 3.0

The format is already set. The XML structure of the VID submitted e-rēķina must comply with UBL 2.1 and Peppol BIS Billing 3.0 specification or CIUS. Peppol BIS Billing 3.0 according to your documentation ir Eiropas standarta EN 16931 pamatrēķina bibētās spekikāciācija (Core Invoice Usage Specification) – sašaurināts tērumu kopums, pēš kura preparatts rēķins svādīmānā pūtātār ar Eiropas standartam. Īsi: nettu izvēlaties pats, bet faila saturas un strukturta ir szīmārata ar Peppol sīdāla.

How data reaches the SRS

Datu ceļs til VID ir sakta no kanāla. When using an e-address, the e-address information system will automatically submit the VID notification for the account - tam gan utsaritam, gan operatoram must be used in the current integration version. The operator's channel must be connected to the VID system's API, tasir, saskarni, and the provider's program data automatically. And izvēlaties „citu kanuu”, for example, e-pastu vai tiešu saskarni ar klentu, rēķins VID jēisēsīd pašam – vai nu caur Electronic declaration systems (EDS) API, or to upload a file. EDS var only uploads files in XML format; no bookkeeping programs rēķinu var send ar API, ja programmai konjos ar VID e-rēķinu API jau ir.

Piecas darba dienas, verhna un planas B

Termiņš ir īss un konkrēts: e-rēķins VID įlējāms đenu reizi, ne later kā piecu darba dienu laaħa pēls tā sīpātīs dienas. Noteikumi apraskata arı to, whether it happens, and technique pieviļ.

Do it, and the system doesn't work

• Do not use your operator's system: inform the VID EDS no later than the next working day after the expiry of the five-day period, indicating the reason, and the account must be taken within three working days after the malfunction has been resolved.
• Solution for Nederbobo pasha VID: rēķinu ne later kā sīdīm darba dinīnā pēt tam kad vodjums ir sīdāts. The VID notices the pats for interference.
• Rēķins palika neiesniegts cita oruana dāul: notify the EDS, specifying the reason and period, and submit the account no later than 30 calendar days in the absence of reason.

Sodu apmērus noteikumi Nr. 749 childish. Administrative responsibility in general principles ir Likumā in administrative responsibility, whether a specific violation and sodu aprakstijënų služių Ōzaru likumiem.

XML check before sending

It is worth checking the XML before sending. VID recommends using Eiropas Komisija's e-rēķinu inspection tool, lai datu strukturā, kabībīe lauki un aprēķini yayeds sakrīt, un šim įlām ir publicējs sīdum instruksiju.

What to do in 2026 and 2027?

Divi gadi looks like a long time - until 2027. gada decembris and program updates stäf råde.

Pieci soļi, ko trätti bez steigas

• Check account flow: cik pādījs rēķinu aiziet to Latvijas enterprises, cik budgeta stālūtāms, cik prāvītpersonām un cik uz ārvāndīm. At least, it only applies to one part.
• Uzdodiet software supplier one specific question: does the program prepare UBL 2.1 XML, does it meet the requirements of Peppol BIS Billing 3.0, and does it connect to the VID e-rēķinu API. Jā vai nē – citas szītās sheit nav.
• Izlemiet kanuu un vienojeieties ar kontulu: e-addresses, operators or direct mail. Vienošanos prasa paši ruleikumi, so šī saruna tik un tā būs jajrūṇa.
• Use the volunteer period for testing: no 01.01.2026 rēķinus VID varat prītāt bez prījuma. Pāris īstu rēķinu caur visu ķedi, un you know exactly where the process pārrūkst.
• You will review the document's opening procedure: in what format is the account kept, whether it is in response to par piecu darba dienu terma supervision un ko dara vodijuma pādāsi. Šo order ir simplier uzrakstis tagad, nevis 2028. gada january.

Where to search in current material

VID maintains a list of current service providers and methodological materials in its e-account section, including instructions for submitting EDS and XML inspection instructions. And your current programs need nomaiņu vai starpposmu, šis listis ir saprātīga first pietura.

Also available: in Estonian · English

Last checked: September 16, 2026

FAQ

When is PDF invoice still valid for Latvian B2B invoices?

A PDF invoice can be the main document until December 31, 2027. From January 1, 2028, structured XML e-invoices and data transmission to VID are mandatory.

What is the difference between a PDF invoice and a structured e-invoice?

A PDF is an image of an invoice that a human can read. A structured e-invoice is a machine-readable XML file that complies with the European standard EN 16931 and allows for automated processing.

Who will be subject to the Latvian B2B e-invoice obligation in 2028?

The obligation applies to all businesses registered in Latvia, including sole proprietors and small businesses. There are limited exceptions, such as cash register documents or B2C invoices.

What is the deadline for submitting e-invoice data to VID?

The data must be transmitted no later than five business days after the invoice is sent. If a technical error occurs, it must be reported on the next business day.