Global Daily Tax News, Latvia Legislates To Delay B2B E-Invoicing, (Jun 19, 2025)

The Latvian Government has enacted legislation confirming the delay to the implementation of a business-to-business electronic invoicing mandate until 2028.

Originally expected to be introduced from January 1, 2026, electronic invoicing requirements will now be introduced only from January 1, 2028, with voluntary adoption to be encouraged from March 30, 2026.

Since January 1, 2025, electronic invoicing has been a mandatory for B2G supplies.

Under the regime, invoices may be submitted through a free national delivery solution, through PEPPOL services providers, or individually between taxpayers, when agreed between the two parties. The invoices must also be transmitted to the tax agency.

The legislation – Amendments to the Accounting Law – was approved by Latvia's unicameral parliament, the Saeima, on June 5, 2025, and published in the nation's Official Gazette on June 11, 2025.