E-Invoicing in Latvia 2025–2028: PEPPOL, EN 16931 & the B2B Mandate
Latvia is moving to mandatory structured e-invoicing: B2G (invoices to budget institutions) from 2025 and B2B (between Latvian-registered companies) from 2028, built on PEPPOL BIS 3.0 and the EN 16931 European standard. aiDoks validates and generates the right format — free.
B2G nuo 2025 m. sausio 1 d. B2B atidėtas iki 2028 m. sausio 1 d.; savanoriškai nuo 2026 m. kovo 30 d.
Kam taikoma
Šiuo metu biudžetinių įstaigų tiekėjai; nuo 2028 m. visos Latvijoje registruotos įmonės.
Reikalingas formatas
PEPPOL BIS 3.0 (EN 16931).
Tinklas arba portalas
PEPPOL tinklas, sąskaitų duomenis teikiant Valstybinei mokesčių tarnybai (VID).
Latvian e-invoicing mandate timeline
2025
B2G: structured e-invoices to the public sector
From 1 January 2025, suppliers to Latvian budget (government and municipal) institutions must issue structured e-invoices conforming to EN 16931, delivered over the PEPPOL network. Paper and plain-PDF invoices are no longer accepted by public-sector buyers.
2028
B2B: between Latvian-registered companies
From 1 January 2028, structured e-invoices become mandatory for domestic B2B transactions between companies registered in Latvia. The Saeima amended the Accounting Law (Grāmatvedības likums) on 5 June 2025 to postpone the mandate from its original 2026 date; voluntary use and reporting to the State Revenue Service open on 30 March 2026. EN 16931 / PEPPOL BIS 3.0 remains the required exchange format.
EU
Aligned with ViDA and the EU norm
Latvia's mandate is built directly on the EN 16931 European standard and the PEPPOL transport network, so the same invoice works cross-border across the EU and is forward-compatible with the EU VAT in the Digital Age (ViDA) reform.
Which format do you need?
PEPPOL BIS 3.0 (the Latvian standard)
PEPPOL BIS Billing 3.0 (UBL 2.1, conforming to EN 16931) is the format used for both B2G and B2B e-invoicing in Latvia, exchanged over the PEPPOL network through an access point. It is the same format used across most of the EU, so it works for cross-border invoicing too.
EN 16931 (baseline norm)
The European e-invoicing standard that underlies the Latvian mandate. A valid PEPPOL BIS 3.0 invoice is always a valid EN 16931 invoice. aiDoks validates against the full EN 16931 rule set, so you catch structural and calculation errors before sending.
eAddress & state channels
Public-sector invoices can be routed through the official Latvian channels (the State Regional Development Agency platform and the eAddress / e-adrese system) or any certified PEPPOL access point. The invoice content is the same EN 16931 structure regardless of the delivery channel.
Factur-X / cross-border formats
Trading with German or French partners? They may send Factur-X / ZUGFeRD (hybrid PDF) or XRechnung. aiDoks converts CII and Factur-X to PEPPOL UBL and back, so you can accept and re-issue invoices in whichever format each partner requires.
How e-invoicing works in Latvia
A structured e-invoice is an XML document (PEPPOL BIS 3.0 / EN 16931), not a PDF. The supplier's software creates the XML and sends it through a PEPPOL access point; the buyer's access point receives it and hands it to their accounting system. Each participant is identified by a PEPPOL participant ID — for Latvian companies this is typically the registration number under the 0218 (Latvian VAT) or 0208 scheme. Because both ends speak the same EN 16931 structure, the invoice is processed automatically, with no manual re-keying.
Who is in scope and when
2025 — B2G: any business invoicing a Latvian budget institution (state or municipal buyer) must send a structured e-invoice.
2028 — B2B: invoices between two companies registered in Latvia must be structured e-invoices (postponed from 2026; voluntary from 30 March 2026).
Cross-border: not covered by the domestic mandate, but PEPPOL BIS 3.0 is the practical standard for invoicing EU partners — the same file works.
B2C: consumer invoices are outside the structured-invoice mandate.
How aiDoks helps Latvian businesses
Use aiDoks to validate any PEPPOL BIS 3.0 / EN 16931 invoice against the official schematron before you send it, so a buyer's access point never rejects it. Generate a compliant invoice from a simple form, or upload a PDF and let AI OCR extract the data into a structured invoice. And convert between PEPPOL UBL, CII and Factur-X when you trade with partners on other formats. aiDoks prepares and checks the file — your PEPPOL access point handles transmission.
E-invoicing in Latvia: FAQ
Is e-invoicing mandatory in Latvia?
Yes, in two phases. From 1 January 2025, structured e-invoices are mandatory for B2G — invoices to Latvian budget (state and municipal) institutions. From 1 January 2028, they become mandatory for domestic B2B transactions between companies registered in Latvia — the Saeima postponed that phase from 2026 when it amended the Accounting Law (Grāmatvedības likums) on 5 June 2025. Voluntary B2B use and reporting to the State Revenue Service open on 30 March 2026. The requirement is based on the EN 16931 European standard delivered over PEPPOL.
What format does Latvia use for e-invoices?
PEPPOL BIS 3.0 (UBL 2.1, conforming to EN 16931). It is the standard for both B2G and B2B e-invoicing in Latvia and is exchanged over the PEPPOL network. Because it is the common EU format, the same invoice also works for cross-border trade with partners in other EU countries.
When does the B2B e-invoicing mandate start in Latvia?
1 January 2028 for transactions between two companies registered in Latvia, postponed from the original 1 January 2026 date by the June 2025 amendment to the Accounting Law; voluntary use opens on 30 March 2026. B2G (invoices to public-sector buyers) has been mandatory since 1 January 2025. Cross-border and B2C invoices are not covered by the domestic mandate, though PEPPOL is still the practical choice for EU cross-border invoicing.
How do I send a PEPPOL e-invoice in Latvia?
You need a PEPPOL access point (a certified service provider) or one of the official Latvian channels — the State Regional Development Agency platform and the eAddress (e-adrese) system. Your software produces the EN 16931 XML and the access point delivers it to the buyer's access point. aiDoks generates and validates the invoice file; the access point handles transmission.
Does the mandate apply to foreign companies?
The domestic B2B mandate covers invoices between companies registered in Latvia. A foreign company registered for VAT in Latvia and invoicing another Latvian-registered company falls in scope. Pure cross-border invoices to or from Latvia are not covered by the domestic mandate, but PEPPOL BIS 3.0 remains the recommended format. Confirm your specific case with a Latvian tax adviser.
How does aiDoks help with Latvian e-invoicing?
aiDoks validates PEPPOL BIS 3.0 / EN 16931 invoices against the official schematron so they are accepted on the first try, generates compliant invoices from a guided form or an uploaded PDF (AI OCR), and converts between PEPPOL UBL, CII and Factur-X for cross-border partners. It is free to start, with no sign-up required to validate.