Latvia Sets Obligations for 2028 B2B E‑Invoicing Mandate
On 13th December 2025, Latvia’s Cabinet of Ministers adopted a regulation (Regulations No. 749) that lays out detailed procedural obligations ahead of the country’s planned mandatory structured e‑invoicing regime for domestic B2B transactions from January 2028.
The regulation defines how structured electronic invoices must be handled and how invoice data must be submitted to Latvia’s State Revenue Service (SRS) under the new system.
E‑invoices will need to be issued in XML formats compliant with UBL 2.1 and Peppol BIS Billing 3.0 standards, aligning Latvia with broader EU e‑invoicing norms.
Under the new rules:
- All entities covered by Latvia’s Accounting Law will be subject to the structured e‑invoicing obligations.
- Invoice data must be submitted to the SRS within five working days of issuance, embedding a near real‑time reporting requirement into business workflows.
- The regulations permit multiple delivery channels, including the official e‑adrese system, certified service provider APIs, or other approved electronic methods — with corresponding reporting paths tied to each channel.
The regulatory framework also includes contingency provisions for technical failures, requiring timely notification to the SRS and subsequent submission once systems are restored.
These regulations provide the clearest picture yet of how Latvia’s 2028 B2B e‑invoicing mandate will operate, setting out both the technical standards and practical reporting rules that businesses will need to meet.