Latvia: Implementation of e-invoicing system for B2B transactions postponed

Delayed until January 1, 2028 (from January 1, 2026)

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June 26, 2025

The Latvian Saeima on June 5, 2025, amended the law to postpone the implementation of the electronic invoicing (e-invoicing) system for business-to-business (B2B) transactions until January 1, 2028. Previously, the obligation to use e-invoices for transactions between private companies registered in Latvia was set to take effect on January 1, 2026. The delay allows additional time for companies to prepare for the transition to e-invoicing in B2B transactions.

The e-invoicing requirement for business-to-government (B2G) transactions began on January 1, 2025.

Read a June 2025 report prepared by the KPMG member firm in Latvia

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