Tax Authority
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.
Obligation
It is only mandatory for public administrations to manage electronic invoices. Suppliers do not have an obligation to issue electronic invoices.
Format
PEPPOL BIS 3.0.
Digital Signature
Not mandatory.
Archiving
5 years.
Links of Interest
https://www.fm.gov.lv/en/tax-system-latvia
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Implementation of e-Invoicing around the world
The technical and legal requirements for e-Invoicing are different in each country. If you want to know the details and tax obligations of any particular country, just click on the map or choose a country from the dropdown list.
