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Latvia Considers One-Year Delay to B2B E-Invoicing Mandate Amid Readiness Concerns

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Sarah Fane
May 13, 2025
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Latvia’s Parliament is considering a proposal to postpone the country’s B2B e-invoicing and e-reporting mandate by one year, moving the implementation deadline from January 2026 to January 2027, citing growing concerns that Latvian businesses will not be ready in time.

The upcoming mandate is expected to require structured, 5-corner Peppol-based e-invoicing between businesses, coupled with near-real-time e-reporting to tax authorities. However, progress on the supporting infrastructure has been slower than anticipated. The Latvija.lv platform, which will facilitate invoice exchange and reporting, is reportedly still underdeveloped and struggling to support existing invoicing processes.

The proposed delay aims to give businesses and government systems more time to prepare and test the new digital framework before compliance becomes mandatory. The Parliament has not yet confirmed whether it will accept the proposal or maintain the current schedule.

Source: VatCalc

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