E-invoices in Latvia: what you need to know by 2028

E-invoices in Latvia have been mandatory for transactions with public sector institutions since January 1, 2025, and will become mandatory between businesses (B2B) on January 1, 2028. A PDF invoice sent by email is not an e-invoice. There is still plenty of time to choose a channel and set up invoicing without rushing.

Deadlines at a glance

  • E-invoices in transactions with public sector institutions (B2G): mandatory from January 1, 2025.

  • Submission of B2G and G2B e-invoice data to the SRS: from January 1, 2026.

  • E-invoices between businesses (B2B): mandatory from January 1, 2028.

  • Submission of B2B e-invoice data to the SRS: mandatory from January 1, 2028, voluntarily available starting in 2026.

The B2B deadline was moved to 2028 by amendments adopted by the Saeima on June 5, 2025. Some older articles still mention 2024 or 2026, but 2028 is the valid date (source: Ministry of Finance).

What is an e-invoice and what is not

An e-invoice is a structured electronic invoice with a standardized data format that software reads and processes without manual re-entry. In Latvia, the format must comply with LVS EN 16931 and Peppol BIS Billing 3.0 (SRS).

A PDF or image sent by email is not an e-invoice, even if it looks like one. It is merely an image of an invoice, and the data must be entered into accounting manually or read via OCR.

How to send an e-invoice: four channels

  • E-address. A free state channel, suitable for low invoice volumes and simple transactions. The Latvija.gov.lv form only allows creating a commercial invoice type (code 380), without the option for credit notes and proforma invoices.

  • E-invoice operator. A paid service for regular sending, including to other EU countries. Operators act as Peppol access points.

  • Your own accounting or invoicing system. Suitable for businesses where invoices are already generated within software. The system must be able to create a structured e-invoice and send it to an e-address or Peppol.

  • Email with a structured file. Permitted in specific cases if the parties have agreed, but not recommended by the Ministry of Finance as a primary channel. PDF only serves as an additional copy.

How to correct an e-invoice

A issued e-invoice cannot be canceled. Errors are corrected with a credit note or a corrective invoice. Therefore, your choice of tool must support credit notes and advance invoices, not just standard invoices.

Peppol: what it means for e-invoices

Peppol is an international network for exchanging structured e-invoices. Each participant connects via an access point, and the e-invoice reaches the recipient through the recipient's access point. Therefore, Peppol is ideal when invoices need to be sent to businesses in other EU countries. Peppol BIS Billing 3.0 is also the required format for e-invoices in Latvia.

What to do until 2028

  1. Find out which clients already need to receive invoices as e-invoices (public sector institutions).

  2. Choose a channel based on your invoice volume and whether you need credit notes, advance invoices, and EU delivery.

  3. Organize client details: registration and VAT numbers, e-addresses.

  4. Test the process on a few invoices now, while there is no deadline pressure.

  5. Prepare for incoming e-invoice processing: receipt, verification, bookkeeping.

How Doctile helps small and medium-sized enterprises

Doctile is a convenient solution for creating and sending e-invoices. An invoice can be created from scratch or an existing one attached. The system checks amounts, VAT, company and VAT payer details, and the user reviews the result before sending. The e-invoice is delivered to the recipient's e-address or the Peppol network, including to businesses across the EU.

This allows a small business or accounting firm to prepare for 2028 right now, without getting caught up in a complex solution that hits all at once. Request a demo

Frequently Asked Questions

From which year are e-invoices mandatory between businesses?

From January 1, 2028. Until then, B2B e-invoices are voluntary, but they have been mandatory for transactions with public sector institutions since January 1, 2025. The deadline was postponed by amendments adopted by the Saeima on June 5, 2025.

Is a PDF invoice sent by email an e-invoice?

No. An e-invoice is a structured data file in a specific format (LVS EN 16931 and Peppol BIS Billing 3.0) that systems read automatically. A PDF is merely an invoice image, meaning data must be entered manually or processed with OCR.

Can an e-invoice be sent by email?

Allowed if the parties have agreed and a structured e-invoice file is attached instead of a PDF. The Ministry of Finance does not recommend this as a primary channel. It is safer to use an e-address or an e-invoice operator.

How to correct an e-invoice?

A issued e-invoice cannot be canceled. Errors are corrected with a credit note or a corrective invoice. The Latvija.gov.lv e-invoice form only supports standard commercial invoices without credit note options, so corrections require invoicing software or an operator.

Are e-invoices already mandatory?

Yes, for transactions with public sector institutions. Not yet between businesses, but e-invoices can be adopted now. An early start allows you to test the process and fix mistakes without deadline pressure.

How does Doctile help send an e-invoice?

Doctile allows you to create an invoice or attach an existing one, validates the data, and sends the e-invoice to the recipient's e-address or the Peppol network across the EU. The user reviews the output before sending.

Sources: Ministry of Finance: Structured electronic invoice, SRS: E-invoice workflow in e-address (04.12.2025)

accounting, B2B e-invoices, B2G, e-address, e-invoices, invoice creation, Peppol, SME, year 2028