In short (TL;DR)
If your company only sends a few invoices per month to a Latvian state or local government agency, the most reasonable option is to use the free option. Latvian government portal latvija.gov.lv email address form e-invoice created via. The structured e-invoice obligation in the B2G segment (business-to-government) is already in effect from 1 January 2025 and Sending data to VID became mandatory for B2G from January 1, 2026. Business-to-business B2B commitment rejected With the amendment of the law of June 5, 2025 January 1, 2028. VID EDS XML upload and paid operators are primarily channels and additional options, not an independent free solution. E-mail remains clearly the easiest way for individual invoices.
What does Latvia mean by e-invoice?
The Latvian Accounting Act defines the concept of e-invoice precisely: structured electronic invoice is an invoice that is prepared, sent and received in a structured electronic format that allows it to be processed automatically and electronically. This is not a subjective assessment, but a technical requirement arising from the law.
In practice, this means that the invoice must be a machine-readable XML file (Extensible Markup Language, a structured markup language that software can read itself) that complies with To the European standard EN 16931 and Peppol BIS Billing 3.0 specification. A PDF invoice, no matter how correct it looks, does not meet this requirement because it is a human-readable document, not a structured data file intended for machines. A PDF invoice sent by email may still be suitable for a Latvian customer only if the customer does not belong to a group for which a structured e-invoice is mandatory.
What deadlines apply in 2026?
This is where the most confusion arises, so it's worth keeping these three deadlines clearly separate.
The B2G segment (business to government) is mandatory from January 1, 2025.. If your client is a budget or local government agency, you must already send a structured e-invoice, not a PDF. For contracts concluded before the end of 2025, the law allows for a postponement of the transition, but no later than January 1, 2026 You must also switch to e-invoicing for these invoices.
From 1 January 2026, it will also become mandatory to transmit e-invoice data to the VID (Valsts ieņēmumu dienests, Latvian Tax Board) for B2G invoices.. This is a separate obligation from sending the invoice, because the invoice may have been sent correctly, but the data must still reach the tax authorities.
The intra-domain B2B (business-to-business) commitment, originally planned for 2026, postponed to January 1, 2028 by the amendment of the law of June 5, 2025. In the period 2026–2027, the transmission of B2B invoice data to VID will be voluntary, it will become mandatory From 1 January 2028. So, if your clients are private companies, you're not in a hurry yet, but it's worth getting used to it now.
What are the free options?
| Selection | Who is it suitable for? | What does it do? | What to watch for |
|---|---|---|---|
| latvija.gov.lv email address form | Individual invoices, simple sales invoice structure | Creates, saves and sends e-invoices in Peppol BIS Billing 3.0 format, automatically transfers data to VID | Requires an active email address account, manual entry for each invoice |
| VID EDS XML upload | Companies whose accounting software can export to XML | Only accepts e-invoice files in XML format, does not create invoices itself | Suitable for data transfer, not for invoicing |
| Via VID API software | Companies whose accounting software has an interface VID with E-Invoice API V2 | Automatic data exchange between accounting software and VID | Assumes that the software vendor has already done the integration |
| Free packages for private companies | Companies that have verified Latvian XML and VID support for a specific tool | Varies from manufacturer to manufacturer | Before using, check whether the tool supports Latvian structure and VID channels – it should not be assumed by default. |
E-address is the only option that is a completely free solution from start to finish. The rest are mainly transmission channels or require existing software.
How to send a 1200 euro invoice to the municipality?
Let's assume that your company provides consulting services and issues an invoice for 1,200 euros to the local government.
- Check customer status: see if the institution meets the definition of a budget institution under the Latvian Accounting Act – this can be checked In the register of the Central Statistical Office of Latvia by the institution's registry code.
- Create a structured e-invoice: log in to your email account and create an invoice directly latvija.gov.lv e-invoice form, not when exporting to PDF in Word or Excel.
- Send e-invoice: press the send button – the system will generate the Peppol BIS Billing 3.0 XML file and send it directly to the institution's email address.
- Make sure that VID receives the data: when sending via e-mail, Official email address information system automatically sends data to VID, You don't need to take any additional steps.
- Follow the deadline: if something goes wrong technically, the invoice must still be submitted to VID within five working days at the latest from the date of shipment.
The entire process is free and fulfills the requirements for structured invoicing and VID submission when sent via the email channel. However, your company's own accounting and retention obligations (archiving, audits, reporting) remain your responsibility, regardless of which sending channel you use.
When does the free road end?
An email address is fine as long as you send individual invoices and they have a simple structure. The concern arises with volume and repetition.
Consider switching to an accounting software interface or paid operator if:
- you send dozens or hundreds of invoices per month and manual entry becomes time-consuming;
- invoices have many lines or you need recurring template settings;
- invoices are prepared by several people and you need to manage user rights and approval chains;
- you also need to receive invoices through the Peppol channel, not just send them;
- you want e-invoices to go directly to the inventory or accounting database, without manual transfer;
- you need a clear audit trail and automatic archiving that a standalone form does not provide.
Latvija.gov.lv also has its own guidance material. says the same thing: the portal is suitable for organizations with simple needs, while larger organizations that need fully automated processing should look at API solutions or paid e-invoice service providers.
What are the most common mistakes?
The most common mistake is the belief that the B2B obligation came into effect in 2026, but in fact it postponed to January 1, 2028 and 2026–2027, submission of B2B data to VID will be voluntary.
Second mistake: A PDF invoice is considered an e-invoice because it looks correct. In terms of the law, only the structured, machine-readable XML format. .PDF has never been this way, regardless of design.
Third mistake: It is assumed that any free invoice generator from the Internet will automatically comply with Latvian requirements. Before using it, specifically check whether the tool supports the Latvian XML structure and can transfer data to the VID. This is not the case by default.
Fourth mistake: It is believed that a free tool solves all the obligations by itself. Sending via e-mail automatically transmits the data to the VID, but it does not replace the company's own accounting, storage and control obligations. These still remain the responsibility of the entrepreneur, regardless of the chosen channel.
FAQ
When is a free email address sufficient to send an e-invoice in Latvia?
If you only send a few invoices per month to a Latvian state or local government agency and the invoice structure is simple, a completely free email address via latvija.gov.lv is sufficient. It creates, stores and sends e-invoices in Peppol BIS Billing 3.0 format and automatically transfers the data to VID.
When will B2G e-invoice become mandatory in Latvia in 2026?
In the B2G segment, structured e-invoices are mandatory as of 1 January 2025. From 1 January 2026, the transmission of e-invoice data to VID for B2G invoices will also become mandatory. For contracts concluded before the end of 2025, the law allows for a postponement of the transition, but these invoices must also be converted to e-invoices by 1 January 2026 at the latest.
Is a PDF invoice considered an e-invoice in Latvia?
No. According to the Latvian Accounting Law, an e-invoice must be a structured machine-readable XML file that complies with the European standard EN 16931 and the Peppol BIS Billing 3.0 specification. A PDF invoice, no matter how correct it looks, does not meet this requirement.
When was the B2B e-invoicing obligation postponed in Latvia?
The B2B e-invoice obligation, originally planned for 2026, was postponed to 1 January 2028 by the legislative amendment of 5 June 2025. In the period 2026–2027, the transmission of B2B invoice data to the VID is voluntary.