E-invoicing in
Latvia

On this page you will learn more on e-invoicing in Latvia. Understand the compliance requirements and discover the country its e-invoicing model, network and infrastructure.

Legislation:

  • April 2020: Directive 2014/55/EU transposed: all central government contracting authorities and entities must be able to receive and process electronic invoices in accordance with the European Standard on e-invoicing (EN-16931).
  • 2023: Legal entities are required to use eAddress (digital mailbox on the portal Latvija.lv).

Upcoming:

  • 2025: Both B2B and B2G e-invoicing will become mandatory for Latvian companies.

Format

UBL 2.1, CII

Mandatory to send?

  • B2G: No
  • B2B: No

Network

latvija.lv (for citizens and entrepreneurs), eAddress (for government bodies)

Mandatory to Receive?

  • B2G: Yes
  • B2B: No

(Tax) Authority

Ministry of Finance

eSignature

Not required

CTC Model

Post Audit

Supported by Storecove

Yes