The Latvian government is giving businesses two more years to prepare for mandatory e-Invoicing. The new deadline is now set for January 1, 2028.
The Latvian Parliament (Saeima) has approved amendments to the Accounting Law, giving all registered companies more time to get ready for mandatory e-Invoicing. The decision, finalized on June 5th, moves the original implementation date from 2026 to 2028.
This extra time should help small businesses, the self-employed, and other organizations to adopt e-Invoicing at their own pace.
A smoother transition to e-Invoicing
According to Anda Čakša, Chairperson of the Budget and Finance (Taxes) Committee, these amendments aim to ensure a smoother transition to e-Invoicing. The move supports Latvia’s broader goals of digitizing accounting processes, improving financial transparency, and reducing the shadow economy.
What changes now?
E-Invoicing has been mandatory for transactions with state budget institutions since January 1st of this year. However, for all other companies, its use will remain voluntary until 2028.
Once the new amendments are officially published, they will come into effect the following day.
Why the extension matters
The two-year extension recognises the challenges that smaller businesses face when adopting new digital processes. The extra preparation time allows companies to:
- Assess and select the right e-Invoicing solutions
- Train staff and adjust workflows
- Ensure system compatibility
- Manage costs related to implementation
The government hopes that this approach will lead to higher-quality adoption and fewer disruptions when mandatory e-Invoicing is fully rolled out.
More information available
The official notification can be found here.
