Ministry of Finance
e-Invoicing in Latvia
Characteristics of the electronic invoice in Latvia
Latvia has made the use of electronic invoices in the B2G sphere mandatory for public administrations and voluntary for their suppliers.
The Latvian Ministry of Finance issued a statement in October 2021 announcing its intentions to implement e-invoicing for B2B and B2G transactions from 2025, using the Peppol standard.
It is only mandatory for public administrations to manage electronic invoices. Suppliers do not have an obligation to issue electronic invoices.
The Latvian government plans to begin requiring electronic invoices according to the Peppol model from 2025 for both B2B and B2G transactions.
PEPPOL BIS 3.0.