{"id":28904,"date":"2026-07-21T07:21:14","date_gmt":"2026-07-21T07:21:14","guid":{"rendered":"https:\/\/bilnex.io\/lv\/e-rekini-latvija-b2b-2028\/"},"modified":"2026-07-21T07:21:14","modified_gmt":"2026-07-21T07:21:14","slug":"e-rekini-latvia-b2b-2028","status":"publish","type":"page","link":"https:\/\/bilnex.io\/pl\/e-rekini-latvia-b2b-2028\/","title":{"rendered":"E-r\u0113\u0137ini na \u0141otwie w 2026 roku: termin B2B i zasady VID"},"content":{"rendered":"
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Uz 21.07.2026 Latvij\u0101 e-r\u0113\u0137ins, jeb struktur\u0113ts elektronisks r\u0113\u0137ins, B2B dar\u012bjumos (no uz\u0146\u0113muma uz\u0146\u0113mumam) v\u0113l nav oblig\u0101ts: saska\u0146\u0101 ar VID, jeb Valsts ie\u0146\u0113mumu dienesta, 21.05.2026 atjaunin\u0101to skaidrojumu, B2B e-r\u0113\u0137ina un t\u0101 datu iesnieg\u0161ana VID k\u013c\u016bst oblig\u0101ta no 01.01.2028<\/a>, nevis 2026. gad\u0101. \u0160ogad oblig\u0101ts ir tikai publisk\u0101 sektora loks. Tas noz\u012bm\u0113 B2G (no uz\u0146\u0113muma valstij), G2G (no valsts valstij) un G2B (no valsts uz\u0146\u0113mumam) e-r\u0113\u0137inus, un \u0161o dar\u012bjumu dati VID j\u0101iesniedz no 01.01.2026<\/a>.<\/p>\n

2026. gada atbilde vien\u0101 tabul\u0101<\/h2>\n\n\n\n\n\n\n\n\n
Situ\u0101cija<\/th>\nVai 2026. gad\u0101 oblig\u0101ts?<\/th>\n<\/tr>\n<\/thead>\n
B2G, G2G, G2B ar Latvijas bud\u017eeta iest\u0101d\u0113m<\/td>\nJ\u0101. E-r\u0113\u0137ini no 01.01.2025<\/a>, VID dati no 01.01.2026<\/a>.<\/td>\n<\/tr>\n
B2B starp Latvijas uz\u0146\u0113mumiem<\/td>\nN\u0113 2026.\u20132027. gad\u0101. Pien\u0101kums s\u0101kas 01.01.2028<\/a>.<\/td>\n<\/tr>\n
B2C, jeb p\u0101rdo\u0161ana priv\u0101tpersonai<\/td>\nN\u0113, saska\u0146\u0101 ar \u0161o B2B noteikumu; VID pien\u0101kumu raksturo uz\u0146\u0113mumu un publisk\u0101 sektora segmentos<\/a>.<\/td>\n<\/tr>\n
\u0100rvalstu biznesa klients<\/td>\nN\u0113 autom\u0101tiski. Struktur\u0113tu e-r\u0113\u0137inu var izmantot p\u0113c pu\u0161u vieno\u0161an\u0101s<\/a>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Ko Latvijas noteikumi skar?<\/h2>\n

Noteikums balst\u0101s uz to, vai esat Gr\u0101matved\u012bbas likuma, jeb Latvijas gr\u0101matved\u012bbas likuma, subjekts un kam r\u0113\u0137inu adres\u0113jat. Tas attiecas gan uz Latvijas uz\u0146\u0113mumiem, gan fizisk\u0101m person\u0101m, kas darbojas k\u0101 komersanti. VID tie\u0161i nor\u0101da, ka Latvijas uz\u0146\u0113mumam vai saimniecisk\u0101s darb\u012bbas veic\u0113jam, kas izraksta r\u0113\u0137inu bud\u017eeta iest\u0101dei, j\u0101lieto e-r\u0113\u0137ins<\/a>. PVN re\u0123istr\u0101cija vai apgroz\u012bjuma lielums \u0161eit nav galvenais filtrs. Svar\u012bgs ir tikai adres\u0101ts.<\/p>\n

Kas paties\u012bb\u0101 tiek uzskat\u012bts par e-r\u0113\u0137inu?<\/h2>\n

Struktur\u0113ts e-r\u0113\u0137ins nav PDF r\u0113\u0137ins. Tas ir XML fails, jeb ma\u0161\u012bnlas\u0101ms datu fails, kura laukus gr\u0101matved\u012bbas programmat\u016bra var nolas\u012bt un apstr\u0101d\u0101t autom\u0101tiski, bez manu\u0101las ievades. Latvijas Gr\u0101matved\u012bbas likums \u0161o form\u0101tu saista ar LVS EN 16931-1:2017 un LVS CEN\/TS 16931-2:2017 standartiem<\/a>; Ministru kabineta noteikumi Nr. 749 preciz\u0113, ka VID risin\u0101jum\u0101 izmantotais XML atbilst UBL 2.1 un Peppol BIS Billing 3.0 CIUS specifik\u0101cijai<\/a>. Peppol BIS Billing 3.0, jeb Eiropas e-r\u0113\u0137ina profils, ir tehnisks p\u0101rbaudes saraksts, kura ofici\u0101lais aprakts public\u0113ts Peppol dokument\u0101cij\u0101<\/a>. Pat \u013coti k\u0101rt\u012bgs PDF, DOCX vai sken\u0113ts dokuments viens pats \u0161o pras\u012bbu nepilda.<\/p>\n

E-pasts nav aizliegts kan\u0101ls. Ja nos\u016bt\u0101t noteikumiem atbilsto\u0161u XML failu un puses par \u0161o kan\u0101lu ir vienoju\u0161\u0101s, e-pasts var b\u016bt viens no \u201ecitiem pieg\u0101des kan\u0101liem”. Pien\u0101kums iesniegt datus VID tom\u0113r j\u0101izpilda atsevi\u0161\u0137i. Nos\u016bt\u012b\u0161ana klientam un iesnieg\u0161ana VID ir divi da\u017e\u0101di so\u013ci, ja r\u0113\u0137ins visp\u0101r ir j\u0101iesniedz.<\/p>\n

K\u0101 2026. gad\u0101 s\u016bt\u012bt un iesniegt VID?<\/h2>\n

E-r\u0113\u0137inu var nos\u016bt\u012bt caur e-adresi, Latvijas ofici\u0101lo elektronisko adresi, caur e-r\u0113\u0137inu operatora, jeb pakalpojuma sniedz\u0113ja, kan\u0101lu vai jebkuru citu saska\u0146otu kan\u0101lu. VID dati j\u0101iesniedz caur e-adresi, operatora API (jeb datorsist\u0113mu savstarp\u0113ju saskarni), VID EDS API vai EDS failu aug\u0161upiel\u0101di tie\u0161i sist\u0113m\u0101. E-r\u0113\u0137ins j\u0101iesniedz vienu reizi un ne v\u0113l\u0101k k\u0101 piecu darba dienu laik\u0101 p\u0113c nos\u016bt\u012b\u0161anas<\/a>. EDS, jeb Elektronisk\u0101s deklar\u0113\u0161anas sist\u0113ma, pie\u0146em tikai XML form\u0101ta e-r\u0113\u0137ina failu<\/a>. Ieskan\u0113ts PDF \u0161aj\u0101 lauk\u0101 neder\u0113s, pat ja saturs ir identisks.<\/p>\n

Klup\u0161anas akme\u0146i, kas mulsina mazu uz\u0146\u0113mumu<\/h2>\n

Vecs B2G l\u012bgums vairs nepal\u012bdz. Dar\u012bjumiem, kas nosl\u0113gti l\u012bdz 31.12.2024, p\u0101reja uz e-r\u0113\u0137inu bija j\u0101pabeidz ne v\u0113l\u0101k k\u0101 01.01.2026<\/a>. T\u0101tad, ja t\u0101ds l\u012bgums jums v\u0113l ir sp\u0113k\u0101, jaunais r\u0113\u0137inu form\u0101ts jau ir oblig\u0101ts, nevis p\u0113c k\u0101da p\u0101rejas perioda. P\u0101rbaudiet ar\u012b, vai klients patie\u0161\u0101m ir bud\u017eeta iest\u0101de, nevis tikai izklaus\u0101s p\u0113c valsts strukt\u016bras; VID iesaka to dar\u012bt p\u0113c re\u0123istr\u0101cijas koda<\/a>.<\/p>\n

Korekcijas r\u0113\u0137inam, jeb kred\u012btr\u0113\u0137inam, ar\u012b j\u0101b\u016bt struktur\u0113tam e-r\u0113\u0137inam, ja kori\u0123\u0113tais ori\u0123in\u0101lr\u0113\u0137ins bija struktur\u0113ts, un taj\u0101 j\u0101nor\u0101da kori\u0123\u0113t\u0101 r\u0113\u0137ina numurs. Pret\u0113j\u0101 gad\u012bjum\u0101 sist\u0113ma to nesasaista. Avansa r\u0113\u0137ins, jeb priek\u0161apmaksas r\u0113\u0137ins, form\u0101li ir maks\u0101juma piepras\u012bjums, ne p\u0101rdo\u0161anas r\u0113\u0137ins; t\u0101 speci\u0101lie noteikumi pievienoti Ministru kabineta noteikumos Nr. 877<\/a>. Ja p\u0101rdo\u0161ana notikusi ar kases apar\u0101tu vai izmantojot valsts speci\u0101l\u0101s sist\u0113mas dokumentu, pirmais jaut\u0101jums nav \u201ek\u0101d\u0101 form\u0101t\u0101”, bet gan tas, vai jums Gr\u0101matved\u012bbas likuma izpratn\u0113 \u0161aj\u0101 situ\u0101cij\u0101 visp\u0101r rodas apmaksai izrakst\u0101ms r\u0113\u0137ins.<\/p>\n

Ko dar\u012bt l\u012bdz 01.01.2028 B2B termi\u0146am?<\/h2>\n

2026.\u20132027. gads ir sagatavo\u0161an\u0101s, nevis gaid\u012b\u0161anas laiks. Aktiviz\u0113jiet e-adresi, sak\u0101rtojiet klientu re\u0123istr\u0101cijas kodu datub\u0101zi, p\u0101rbaudiet, vai j\u016bsu izveidotais XML iztur form\u0101ta valid\u0101ciju, izv\u0113lieties programmat\u016bru vai operatoru un uz\u0146\u0113mum\u0101 vienk\u0101r\u0161i pierakstiet, kur\u0161 r\u0113\u0137inu izveido, kur\u0161 to nos\u016bta un kur\u0161 atbild par iesnieg\u0161anu VID. Ja p\u0101rdodat Latvijas uz\u0146\u0113mumiem, ir v\u0113rts jau tagad s\u0101kt br\u012bvpr\u0101t\u012bgu VID datu iesnieg\u0161anu, jo B2B datu iesnieg\u0161ana ir br\u012bvpr\u0101t\u012bga no 01.01.2026 l\u012bdz 31.12.2027 un oblig\u0101ta no 01.01.2028<\/a>. Divus gadus v\u0113l\u0101k probl\u0113mas parasti nav tehniskas. T\u0101s ir organizatoriskas, un tie\u0161i t\u0101s vislab\u0101k atrisin\u0101t laikus, kam\u0113r nav steigas.<\/p>\n

FAQ<\/h2>\n

Kas on e-r\u0113\u0137ins L\u00e4tis 2026. aastal?<\/h3>\n

E-r\u0113\u0137ins ehk struktureeritud e-arve on XML-fail, mis vastab standarditele LVS EN 16931-1:2017 ja Peppol BIS Billing 3.0. PDF, DOCX v\u00f5i skann ei ole piisav.<\/p>\n

Millal muutub B2B e-arve L\u00e4tis kohustuslikuks?<\/h3>\n

VID ehk L\u00e4ti maksuameti 21.05.2026 uuendatud juhise j\u00e4rgi muutub B2B e-arve ja selle andmete VID-ile esitamine kohustuslikuks 01.01.2028, mitte 2026. aastal.<\/p>\n

Kuidas saata e-arve ja esitada andmed VID-ile?<\/h3>\n

E-r\u0113\u0137ini saab saata e-adrese, operaatori API v\u00f5i EDS-i kaudu. VID-ile tuleb andmed esitada \u00fcks kord ja hiljemalt viie t\u00f6\u00f6p\u00e4eva jooksul p\u00e4rast saatmist.<\/p>\n

Mida teha enne 01.01.2028 B2B t\u00e4htaega?<\/h3>\n

Aktiveeri e-adrese, puhasta klientide registrikoodid, testi XML-i vastavust ja vali tarkvara v\u00f5i operaator. B2B andmete esitamine on vabatahtlik kuni 31.12.2027.<\/p>\n