Latvia Delays B2B E-Invoicing Mandate to 2028

On June 5, 2025, the Latvian Parliament officially postponed the start of mandatory B2B e-invoicing and e-reporting. The rollout, originally scheduled for January 2026, will now take effect in January 2028.

The delay is due to limited business readiness, technical issues in the national invoicing platform Latvija.lv, and the absence of finalized reporting specifications.

Updated Timeline

December 2025: Publication of e-invoice generation guidelines and continued stakeholder consultations.

March 2026: Start of voluntary B2B e-invoicing via email. An updated free invoice form will be made available.

January 2028: Mandatory e-reporting to the State Revenue Service will begin. A PEPPOL-based 5-corner model is expected to be adopted.

Submission Channels

E-invoices can be submitted through the national delivery system, PEPPOL Access Points, or via direct exchange between parties where agreed.

This delay gives businesses more time to prepare, as Latvia works toward reducing its €162 million VAT gap and aligning with EU-wide e-invoicing standards.

Melasoft continues to support businesses with end-to-end e-invoicing solutions including PEPPOL integration, ERP connectivity, and compliance automation.