The Latvian parliament has formally adopted amendments to the Accounting Law, postponing the launch of mandatory B2B e-invoicing and e-reporting to 1 January 2028, citing business preparedness issues and delays in the development of the national e-invoicing platform.
Initially planned for January 2026, the new timeline reflects slow progress with the Latvija.lv platform, which is currently unable to support the volume and automation needed for B2B e-invoice exchange and reporting. The changes were passed by Saeima on 5 June 2025.
While the obligation has been pushed back, voluntary B2B e-invoicing will be permitted from 30 March 2026, allowing companies to begin transitioning under a phased approach. Latvia has already enforced mandatory B2G (business-to-government) e-invoicing since 2025.
