E-invoicing in Latvia: 2025–2028 deadlines
This is an informational overview, not legal advice. Always check exact deadlines and applicable requirements against the official sources — Valsts ieņēmumu dienests (VID) and the Ministry of Finance.
The rollout of structured e-invoicing in Latvia happens in stages. The deadlines are one of the main reasons the topic is becoming relevant in accounting departments already now: adapting systems, testing processes, and preparing staff all take time.
The e-invoicing rollout timeline
| Stage | Deadline | What it means |
|---|---|---|
| G2G, B2G, and G2B transactions | from 01.01.2025 | E-invoicing is mandatory for settlements between public administration and companies registered in Latvia |
| Submitting e-invoice data to VID for G2G, B2G, and G2B transactions | from 01.01.2026 | E-invoice data for these transactions must be submitted to VID |
| Voluntary B2B data submission to VID | from 01.01.2026 | Companies can voluntarily submit e-invoice data on B2B transactions to VID — until it becomes mandatory |
| B2B transactions | from 01.01.2028 | In transactions between companies registered in Latvia, invoices must be issued as structured e-invoices and submitted to VID at the same time |
Why prepare now rather than at the end of 2027
There are three practical reasons not to put off preparation.
First, you need to check your accounting software. It has to be able to produce a structured e-rēķins in XML format that meets the applicable requirements. If your current software can't do that, you'll need to look for another solution or adapt the system.
Second, you need to learn how to interpret validation errors. A structured e-rēķins can fail to meet requirements for a variety of reasons: missing mandatory fields, incorrect tax amounts, a wrong date format, errors in the counterparty's data, or a mismatch between the invoice lines and the total. It's better to learn to fix these errors ahead of time, not once mandatory enforcement begins.
Third, voluntary B2B data submission to VID has already been available since 2026. That lets you test the process with real invoices, instead of turning the rollout into an urgent technical problem at the start of 2028.
What submitting data to VID within five business days means
An e-rēķins must be submitted to the State Revenue Service no later than five business days after the day it was sent.
In practice, this means invoice processing can no longer be put off until the end of the month. The process needs to be regular: an invoice is prepared, sent to the counterparty, and submitted to VID within the set deadline, unless the data is submitted automatically through the chosen solution.
The first step, today
The simplest way to check your readiness is to take a real e-rēķins XML file and check it in the validator. If the file passes validation, you're technically on the right track. If it doesn't, the validation errors will show you exactly what needs fixing.
Next, the overview of the most common EN 16931 errors is worth reading — these are exactly the errors accountants and companies run into most often in practice.
Frequently asked questions
From which date will e-invoicing be mandatory in B2B transactions?
In transactions between companies registered in Latvia, structured e-invoices will become mandatory from 1 January 2028.
When can B2B e-invoice data be submitted to VID voluntarily?
From 1 January 2026, companies can voluntarily submit e-invoice data on B2B transactions to VID — until it becomes mandatory in 2028.
How quickly must an e-rēķins be submitted to VID?
An e-rēķins must be submitted to VID no later than five business days after the day it was sent.
Does a company need to do anything already now?
Yes. It's worth checking early whether your accounting software can produce a compliant XML e-rēķins, and trying out e-invoice validation with real documents.