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.  

Tax Authority

Tax Authority

Ministry of Finance 

Obligation

Obligation

It is only mandatory for public administrations to manage electronic invoices. Suppliers do not have an obligation to issue electronic invoices. 

Format

Format

PEPPOL BIS 3.0.

Digital Signature

Digital Signature

Not mandatory.

Archiving

Archiving

5 years.

Links of Interest

Links of Interest

https://www.fm.gov.lv/en/tax-system-latvia 

Do you need to know more about e-Invoicing in Latvia?

Contact one of our e-invoicing specialists.

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