E-invoices for businesses: not so soon after all

The obligation to use e-invoices in transactions where the invoice is issued for payment to another company that is a government institution (Business to Government transactions) came into effect on 1 January, 2025.

However, regarding transactions where the invoice is issued to another company registered in Latvia that is not a government institution (Business to Business transactions), the obligation to use e-invoices was initially planned to take effect on January 1, 2026. On June 5, 2025, however, the Saeima amended the law to postpone this implementation date to 1 January, 2028.

The information contained herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavour to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation.