Latvia Postpones B2B E-Invoicing Mandate to 2028 Amid Technical Delays
On June 5, 2025, the Latvian parliament (Saeima) approved amendments to the Accounting Law, pushing back the country’s B2B e-invoicing and e-reporting mandate by two years, from January 2026 to January 2028. This decision reflects challenges in business readiness and the slow development of the national e-invoicing infrastructure, particularly the Latvija.lv platform.
Revised Timeline for MyInvois Implementation
December 2025:
- Publication of detailed e-invoicing guidelines
- Continuation of stakeholder consultations
March 30, 2026:
- Start of voluntary B2B e-invoicing, with updated free e-invoice forms available
- E-invoices may be issued via email, mirroring Germany’s initial rollout phase
January 1, 2028:
- Start of mandatory e-invoicing and automated e-reporting to the State Revenue Service
- Real-time or near-real-time reporting expected using a 5-corner Peppol-based model
Platform Challenges and Regulatory Gaps
The delay stems in part from technical shortcomings in the government’s e-invoicing infrastructure, which is currently unable to support large-scale invoice exchange or automated reporting. Although mandatory B2G e-invoicing has been in force since 2025, the lack of clarity around procedural and technical specifications for B2B invoicing has made timely implementation difficult.
Regulations prescribing the technical framework, expected by Autumn 2025, remain in development. Without this foundation, further delays cannot be ruled out.
Submission Options Under the New Model
When fully implemented in 2028, businesses will be able to submit e-invoices via:
- A free national e-invoicing platform
- PEPPOL service providers
- Direct transmission between trading partners (if mutually agreed)
This aligns Latvia with the EU’s Digital Reporting Requirements (DRR) under the VAT in the Digital Age (ViDA) initiative and mirrors the pre-clearance models used in Italy and planned for France, Belgium, and Bulgaria.
Implications for Businesses
With Latvia’s estimated VAT gap of €162 million annually, the shift toward real-time reporting and transaction-based tax compliance is a critical step in modernizing revenue collection. However, businesses now have a longer lead time to upgrade systems, align with Peppol standards, and prepare for full digital compliance.
There’s more you should know about e-invoicing in Latvia – learn more about the new and upcoming regulations.
