Latvia is moving to postpone the introduction of mandatory e-Invoicing by one year, shifting the enforcement date from 1 January 2026 to 1 January 2027. The proposal is currently under review by the Budget and Finance (Tax) Committee.
The reason behind the delay
During the 17th meeting of the winter session of the 14th Saeima, Deputy Aiva Vīksna explained the motivation for the proposal. Two key challenges were highlighted:
- The Cabinet of Ministers has not yet issued the necessary implementation regulations, despite the 1 May 2025 deadline.
- The state platform “Latvija.lv” remains technically unstable and in need of improvements.
Without these in place, a smooth rollout of mandatory e-Invoicing by the original date is seen as unfeasible.
What happens next
The proposal was formally referred to the Budget and Finance (Tax) Committee, which is now the responsible body for further discussion. There was no resistance to the referral, allowing it to proceed without delay.
Resources and further reading
You can view the full proposal here.
A transcript of the parliamentary session is available here.
