{"id":29315,"date":"2026-09-07T07:00:00","date_gmt":"2026-09-07T07:00:00","guid":{"rendered":"https:\/\/bilnex.io\/b2b-e-rekins-latvija-2026\/"},"modified":"2026-09-07T07:00:00","modified_gmt":"2026-09-07T07:00:00","slug":"b2b-e-rekins-latvija-2026","status":"publish","type":"page","link":"https:\/\/bilnex.io\/lv\/b2b-e-rekins-latvija-2026\/","title":{"rendered":"Latvijas B2B e-r\u0113\u0137ins 2026: kas ir oblig\u0101ts, kas nav"},"content":{"rendered":"<article class=\"article-content-section article-content article-single\">\n<div class=\"container content-area\">\n<div class=\"text-content ce-answer\">\n<h2 id=\"vai-b2b-e-rekins-jau-2026-gada-ir-obligats\">Vai B2B e-r\u0113\u0137ins jau 2026. gad\u0101 ir oblig\u0101ts?<\/h2>\n<p>Latvij\u0101 parasts B2B r\u0113\u0137ins, teiksim, r\u0113\u0137ins, kuru viens SIA izraksta citam SIA par pakalpojumu vai preci, 2026. gad\u0101 struktur\u0113ta e-r\u0113\u0137ina form\u0101 v\u0113l nav oblig\u0101ts. \u0160o pien\u0101kumu likums attieksin\u0101s tikai no 2028. gada 1. janv\u0101ra: <a href=\"https:\/\/likumi.lv\/ta\/id\/324249-gramatvedibas-likums\">Gr\u0101matved\u012bbas likuma<\/a> p\u0101rejas noteikumi nosaka, ka tad ikviens Latvij\u0101 re\u0123istr\u0113ts uz\u0146\u0113mums, kas izraksta r\u0113\u0137inu citam Latvijas uz\u0146\u0113mumam, to noform\u0113 k\u0101 struktur\u0113tu e-r\u0113\u0137inu un vienlaikus nodod t\u0101 datus Valsts ie\u0146\u0113mumu dienestam. Datums p\u0101rcelts no agr\u0101k pl\u0101not\u0101 2026. gada uz 2028. gadu ar groz\u012bjumu, kas st\u0101j\u0101s sp\u0113k\u0101 2025. gada 12. j\u016bnij\u0101. R\u0113\u0137iniem bud\u017eeta iest\u0101d\u0113m situ\u0101cija ir cita. Tur e-r\u0113\u0137ins oblig\u0101ts jau <a href=\"https:\/\/www.vid.gov.lv\/lv\/e-rekini\">kop\u0161 2025. gada 1. janv\u0101ra<\/a>, un datu nodo\u0161ana VID oblig\u0101ta kop\u0161 2026. gada 1. janv\u0101ra.<\/p>\n<p>Probl\u0113ma ir t\u0101, ka daudzi \u0161os divus datumus saliek kop\u0101 un secina, ka &#8220;e-r\u0113\u0137ins jau ir oblig\u0101ts visiem&#8221;. Nav. <a href=\"https:\/\/likumi.lv\/ta\/id\/324249-gramatvedibas-likums\">Gr\u0101matved\u012bbas likums<\/a> pien\u0101kumu B2B uz\u0146\u0113mumiem iesniegt struktur\u0113ta e-r\u0113\u0137ina datus VID paredz s\u0101kot ar 2028. gada 1. janv\u0101ri \u2013 likums tie\u0161i neapraksta, kas notiek pirms tam, ta\u010du no t\u0101 izriet, ka 2026. un 2027. gad\u0101 \u0161\u0101da datu iesnieg\u0161ana B2B dar\u012bjumos v\u0113l nav noteikta par pien\u0101kumu.<\/p>\n<h2 id=\"ka-parbaudit-vai-pircejs-ir-b2b-uznemums-vai-budzeta-iestade\">K\u0101 p\u0101rbaud\u012bt, vai pirc\u0113js ir B2B uz\u0146\u0113mums vai bud\u017eeta iest\u0101de?<\/h2>\n<p>Pirms lemt, k\u0101 r\u0113\u0137inu noform\u0113t, paskaties, kam tas iet. Ja sa\u0146\u0113m\u0113js ir ministrija, pa\u0161vald\u012bba vai cita bud\u017eeta iest\u0101de, struktur\u0113ts e-r\u0113\u0137ins jau tagad ir vien\u012bg\u0101 pie\u0146emam\u0101 forma. <a href=\"https:\/\/www.vid.gov.lv\/lv\/e-rekini\">VID skaidro<\/a>, ka bud\u017eeta iest\u0101de Gr\u0101matved\u012bbas likuma izpratn\u0113 ietver bud\u017eeta iest\u0101des, da\u013c\u0113ji no valsts bud\u017eeta finans\u0113tas atvasin\u0101tas publiskas personas un bud\u017eeta nefinans\u0113tas iest\u0101des; pieder\u012bbu var p\u0101rbaud\u012bt Centr\u0101l\u0101s statistikas p\u0101rvaldes re\u0123istr\u0101 p\u0113c uz\u0146\u0113muma re\u0123istr\u0101cijas numura. Ja pirc\u0113js ir tikai SIA, AS vai pa\u0161nodarbin\u0101tais, tas ir, komersants, kas nav valsts p\u0101rvalde, tad 2026. gad\u0101 vari turpin\u0101t s\u016bt\u012bt PDF, un tas ir piln\u012bgi likum\u012bgi.<\/p>\n<h2 id=\"kas-latvija-skaitas-par-strukturetu-e-rekinu\">Kas Latvij\u0101 skait\u0101s par struktur\u0113tu e-r\u0113\u0137inu?<\/h2>\n<p>PDF pielikums e-past\u0101 ir cilv\u0113kam las\u0101ms dokuments, ne struktur\u0113ts e-r\u0113\u0137ins. Lai cik gl\u012bti tas izskat\u012btos, sist\u0113ma to autom\u0101tiski apstr\u0101d\u0101t nevar. Struktur\u0113ts e-r\u0113\u0137ins savuk\u0101rt ir dokuments, kas <a href=\"https:\/\/likumi.lv\/ta\/id\/324249-gramatvedibas-likums\">likuma izpratn\u0113<\/a> sagatavots, nos\u016bt\u012bts un sa\u0146emts ma\u0161\u012bnlas\u0101m\u0101 XML form\u0101t\u0101 un atbilst Eiropas standartam EN 16931. Praktiski tas noz\u012bm\u0113, ka XML datnes strukt\u016brai j\u0101atbilst <a href=\"https:\/\/likumi.lv\/ta\/id\/365040-kartiba-kada-organize-un-isteno-strukturetu-elektronisko-rekinu-apriti-un-kada-strukturetu-elektronisko-rekinu-datus-iesniedz-valsts-ienemumu-dienestam\">UBL 2.1 un PEPPOL BIS Billing 3.0<\/a> specifik\u0101cijai. Tas ir tas pats form\u0101ts, kas jau str\u0101d\u0101 starp valsts iest\u0101d\u0113m. Ja tavai gr\u0101matved\u012bbas programmai ir \u0161\u0101da eksporta funkcija, 2026. gad\u0101 vari to jau iedarbin\u0101t B2B r\u0113\u0137iniem, pat ja neviens likums tev to prasa.<\/p>\n<h2 id=\"kadi-ir-cetri-praktiski-celi-ka-2026-gada-nosutit-b2b-e-reki\">K\u0101di ir \u010detri praktiski ce\u013ci, k\u0101 2026. gad\u0101 nos\u016bt\u012bt B2B e-r\u0113\u0137inu?<\/h2>\n<p><a href=\"https:\/\/likumi.lv\/ta\/id\/365040-kartiba-kada-organize-un-isteno-strukturetu-elektronisko-rekinu-apriti-un-kada-strukturetu-elektronisko-rekinu-datus-iesniedz-valsts-ienemumu-dienestam\">MK noteikumi Nr. 749<\/a> paredz vair\u0101kus pieg\u0101des kan\u0101lus, un tos var kombin\u0113t:<\/p>\n<ul>\n<li><strong>Ofici\u0101l\u0101 elektronisk\u0101 adrese<\/strong>: ja aktiviz\u0113ts e-adreses konts, ta\u010du pagaid\u0101m \u0161\u012b iesp\u0113ja dom\u0101ta prim\u0101ri saz\u012b\u0161anai ar valsts iest\u0101d\u0113m, ne diviem priv\u0101tiem uz\u0146\u0113mumiem.<\/li>\n<li><strong>Operatora vai PEPPOL kan\u0101ls<\/strong>: pakalpojumu sniedz\u0113js, kas nog\u0101d\u0101 XML datni sa\u0146\u0113m\u0113jam un vienlaikus var to nodot VID.<\/li>\n<li><strong>Cits savstarp\u0113ji saska\u0146ots kan\u0101ls<\/strong>: sist\u0113mu integr\u0101cija starp div\u0101m gr\u0101matved\u012bbas programm\u0101m vai vienk\u0101r\u0161i e-pasts ar XML pielikumu, ja abas puses par to vienoju\u0161\u0101s.<\/li>\n<li><strong>VID EDS<\/strong>: \u0161is nav klienta pieg\u0101des kan\u0101ls, bet datu iesnieg\u0161anas r\u012bks. <a href=\"https:\/\/www.vid.gov.lv\/lv\/e-rekini\">EDS pie\u0146em tikai XML datni<\/a>, nevis PDF, un manu\u0101lu aug\u0161upiel\u0101di vai API izmanto tad, ja e-r\u0113\u0137inu datus izv\u0113lies nodot VID.<\/li>\n<\/ul>\n<h2 id=\"ka-e-adrese-vid-un-piecu-darbdienu-noteikums-attiecas-uz-b2b\">K\u0101 e-adrese, VID un piecu darbdienu noteikums attiecas uz B2B r\u0113\u0137iniem?<\/h2>\n<p>Kan\u0101lu, ar kuru r\u0113\u0137ini kurs\u0113s starp diviem uz\u0146\u0113mumiem, likums neuzspie\u017e. Uz\u0146\u0113mumiem <a href=\"https:\/\/likumi.lv\/ta\/id\/365040-kartiba-kada-organize-un-isteno-strukturetu-elektronisko-rekinu-apriti-un-kada-strukturetu-elektronisko-rekinu-datus-iesniedz-valsts-ienemumu-dienestam\">j\u0101vienojas sav\u0101 starp\u0101<\/a>. Latvija.gov.lv e-adrese \u0161obr\u012bd nav univers\u0101ls B2B risin\u0101jums: <a href=\"https:\/\/www.vdaa.gov.lv\/lv\/e-rekini\">VDAA nor\u0101da<\/a>, ka, izmantojot e-adresi, sav\u0101 starp\u0101 nevar sazin\u0101ties juridiskas personas, kas nav valsts iest\u0101des. T\u0101tad divi komersanti caur e-adresi r\u0113\u0137inus vienam otram tie\u0161i s\u016bt\u012bt nevar. Ja B2B dati tom\u0113r non\u0101k pie VID, tas notiek br\u012bvpr\u0101t\u012bgi, jo 2026. un 2027. gad\u0101 tas nav pien\u0101kums, ar operatora vai EDS starpniec\u012bbu, un tad sp\u0113k\u0101 ir viens iesnieg\u0161anas termi\u0146\u0161: e-r\u0113\u0137inu VID nodod ne v\u0113l\u0101k k\u0101 piecu darbdienu laik\u0101 p\u0113c t\u0101 nos\u016bt\u012b\u0161anas dienas. Ja termi\u0146u kav\u0113 sist\u0113mas trauc\u0113jums, par to j\u0101pazi\u0146o EDS ne v\u0113l\u0101k k\u0101 n\u0101kamaj\u0101 darbdien\u0101, un r\u0113\u0137inu iesniedz triju darbdienu laik\u0101 p\u0113c trauc\u0113juma nov\u0113r\u0161anas.<\/p>\n<h2 id=\"praktisks-2026-gada-sagatavosanas-saraksts-2028-gadam\">Praktisks 2026. gada sagatavo\u0161an\u0101s saraksts 2028. gadam<\/h2>\n<p>Tev nav j\u0101p\u0101rk\u0101rto viss process \u0161odien, bet gadu pirms termi\u0146a ar\u012b nav v\u0113rts s\u0101kt. Sapr\u0101t\u012bga sec\u012bba:<\/p>\n<ol>\n<li><strong>Aptauj\u0101 tr\u012bs l\u012bdz piecus liel\u0101kos B2B klientus<\/strong>: jaut\u0101, ar k\u0101du kan\u0101lu vi\u0146i v\u0113l\u0113tos sa\u0146emt struktur\u0113tu e-r\u0113\u0137inu, ja t\u0101ds tev b\u016btu.<\/li>\n<li><strong>P\u0101rbaudi, vai tava gr\u0101matved\u012bbas programma jau prot eksport\u0113t XML<\/strong> atbilsto\u0161i EN 16931 un PEPPOL BIS Billing 3.0 form\u0101tam.<\/li>\n<li><strong>Izm\u0113\u0123ini vienu nos\u016bt\u012b\u0161anu<\/strong> vienam sadarb\u012bbas partnerim: lab\u0101k atrast k\u013c\u016bdas 2026. gad\u0101, kad tas nav oblig\u0101ts, nek\u0101 2028. gad\u0101, kad ir.<\/li>\n<li><strong>Iestati VID datu pl\u016bsmu tikai tad<\/strong>, ja to jau izmantojat abpus\u0113ji, pret\u0113j\u0101 gad\u012bjum\u0101 tas ir lieks darbs bez ieguvuma.<\/li>\n<li><strong>Paturi PDF priek\u0161skat\u012bjumu klientiem un darbiniekiem<\/strong>, kuriem cilv\u0113kam las\u0101ms r\u0113\u0137ins joproj\u0101m ir ikdienas darba r\u012bks. XML un PDF var past\u0101v\u0113t paral\u0113li.<\/li>\n<\/ol>\n<h2>FAQ<\/h2>\n<h3>Kas B2B e-arve on 2026. aastal L\u00e4tis kohustuslik?<\/h3>\n<p>2026. aastal ei ole B2B e-arve L\u00e4tis kohustuslik. Kohustus algab 2028. aasta 1. jaanuaril. Erandiks on budjetiasutused, kellele struktureeritud e-arve on juba kohustuslik alates 2025. aastast.<\/p>\n<h3>Kuidas kontrollida, kas ostja on B2B ettev\u00f5te v\u00f5i budjetiasutus?<\/h3>\n<p>Kontrollige ettev\u00f5tte staatust L\u00e4ti Keskstatistikaameti registris. Kui ostja on ministeerium, omavalitsus v\u00f5i muu budjetiasutus, peab e-arve olema struktureeritud. Kui ostja on SIA v\u00f5i FIE, kehtivad B2B reeglid.<\/p>\n<h3>Mis loetakse L\u00e4tis struktureeritud e-arvet?<\/h3>\n<p>Struktureeritud e-arve on masinloetav XML-fail, mis vastab EN 16931 standardile ja PEPPOL BIS Billing 3.0 spetsifikatsioonile. PDF-faili e-posti manuses ei loeta struktureeritud e-arvet.<\/p>\n<h3>Millised on neli v\u00f5imalust B2B e-arve saatmiseks 2026. aastal L\u00e4tis?<\/h3>\n<p>V\u00f5imalikud saatmiskanalid on: ametlik e-aadress (ei sobi kahe eraettev\u00f5tte vahel), operaatori v\u00f5i PEPPOLi kanal, muud vastastikku kokkulepitud kanalid (n\u00e4iteks e-post koos XML-failiga) ja VID EDS (andmete esitamise t\u00f6\u00f6riist, mitte kliendile saatmiseks).<\/p>\n<p><script type=\"application\/ld+json\">{\"@context\":\"https:\/\/schema.org\",\"@type\":\"FAQPage\",\"mainEntity\":[{\"@type\":\"Question\",\"name\":\"Kas B2B e-arve on 2026. aastal L\u00e4tis kohustuslik?\",\"acceptedAnswer\":{\"@type\":\"Answer\",\"text\":\"2026. aastal ei ole B2B e-arve L\u00e4tis kohustuslik. Kohustus algab 2028. aasta 1. jaanuaril. 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