Latvia may delay the introduction of mandatory e-Invoicing for B2B transactions. A new government report suggests moving the deadline to 2027, with a voluntary transition period starting next year. The obligation for B2G transactions remains unchanged and will start in 2026.
Possible new timeline for B2B e-Invoicing
On May 27, 2025, the Latvian Cabinet of Ministers published an informative report (25-TA-1161) on the progress of implementing structured electronic invoices.
The latest proposal suggests that the mandatory e-Invoicing requirement for B2B transactions could be postponed from January 1, 2027, to May 1, 2027. To support a smooth transition, a voluntary period will start on April 1, 2026, allowing companies to begin exchanging e-Invoices earlier if they choose.
What remains unchanged
It is important to note that this postponement only applies to B2B transactions. The obligation for issuing e-Invoices in B2G transactions remains on track. Companies will still need to comply with this requirement starting January 1, 2026.
Key points from the government report
- A phased implementation approach aims to give businesses more time to prepare.
- Voluntary B2B e-Invoicing starts from April 1, 2026.
- Mandatory B2B e-Invoicing is now likely to take effect from May 1, 2027.
- The B2G e-Invoicing deadline remains January 1, 2026.
Stay updated on Latvian e-Invoicing developments
You can find more background on Latvia’s plans and earlier discussions on this topic in our blog post Latvia considers delay of mandatory e-Invoicing by one year. Together, these updates provide a clearer view of the evolving timeline and expectations for businesses operating in Latvia.
Additional resources
The full informative report (25-TA-1161) is available here. It provides further details and will be particularly relevant for legal and compliance teams preparing for the new requirements.
Prepare early for a smooth transition
Even though the mandatory deadline for B2B e-Invoicing may be pushed to 2027, companies should consider using the voluntary period to start testing and integrating e-Invoicing processes. This approach will help avoid last-minute challenges and ensure smoother compliance when the obligation takes effect.
