Latvia: Proposal to postpone mandatory B2B e-invoicing until 2027

Proposed postponement to January 1, 2027, with a voluntary transitional period starting March 30, 2026

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July 16, 2025

The Ministry of Smart Administration and Regional Development proposed postponing mandatory business-to-business (B2B) electronic invoicing (e-invoicing) from January 1, 2026, to January 1, 2027, with a voluntary transitional period starting March 30, 2026.

This follows the requirement for business-to-government (B2G) e-invoices from January 1, 2025.

Legislative amendments are expected by August 1, 2025.

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