E-invoices for businesses: not so soon after all

Implementation of the e-invoicing system between private companies (B2B) postponed until 2028.

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.

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