E-invoicing in Latvia

Latvia operates mandatory electronic invoicing for certain public sector transactions.

Suppliers issuing invoices to public authorities must comply with Latvian e-invoicing requirements, which are aligned with the EU e-invoicing Directive 2014/55/EU.

• Electronic invoices submitted to central government bodies must comply with the European standard (EN 16931).
• Invoices are typically submitted through Latvia’s designated public procurement and e-invoicing platforms.
• Public sector entities are required to accept compliant structured electronic invoices.

Paper invoices may not be accepted in certain public procurement contexts.

Latvia does not currently operate a real-time invoice reporting or clearance system comparable to Hungary’s Online Számla regime.

• B2B invoices must comply with Latvian VAT invoicing rules and EU VAT Directive requirements.
• Invoices may be issued in paper or electronic format, provided authenticity, integrity, and readability are ensured.
• There is currently no mandatory real-time transmission of invoice data to the State Revenue Service (VID) for standard domestic B2B transactions.

However, businesses must retain invoice data and provide it upon request during audits or inspections.

Invoices issued to private individuals are subject to standard Latvian VAT invoicing requirements.

• Simplified invoices may be issued for lower-value transactions.
• There is no real-time reporting obligation for B2C invoices.
• Retail transactions are typically documented through fiscal cash register systems, where required.

Latvia does not currently operate a continuous transaction control (CTC) or real-time invoice clearance model.

• Invoice data is not transmitted automatically to VID at the time of issuance.
• VAT compliance is monitored through periodic VAT returns, EC Sales Lists, Intrastat declarations, and audits.
• Electronic accounting records must be maintained and made available upon request.

Latvia continues to monitor EU-wide developments in digital reporting requirements, and future reforms may introduce expanded e-reporting obligations.