Business plan: 14 days free
Free tools · E-invoice testDates checked October 2026

Do you have to send e-invoices?

Structured e-invoices are becoming mandatory in Latvia in stages, and the first stage has been in force since 2025. Answer four questions: the result shows which deadlines apply to you and what to do before them.

Invoices to budget institutions
since 01.01.2025
Their data to VID
since 01.01.2026
Between Latvian businesses
from 01.01.2028
Start the test
Test
1.Do you invoice state or municipal bodies?

Ministries, local councils, state agencies and other budget institutions. If you are not sure whether a client is a budget institution, choose “Not sure”.

2.Do you invoice other Latvian businesses?

Limited companies, sole traders, the self-employed and associations registered in Latvia.

3.Do Latvian businesses send you invoices?

Your accountant, phone provider, landlord or a supplier, for instance.

4.How do you make your invoices today?

Your first step depends on it.

Result0 of 4

Answer the first three questions and the result appears here.

Invoices to budget institutions01.01.2025
Not answered
Their data to VID01.01.2026
Not answered
Invoices to Latvian businesses01.01.2028
Not answered
Invoices from Latvian businesses01.01.2028
Not answered

What to do

Answer the first three questions and the result appears here.

The Latvian requirement does not cover invoices to private individuals or clients abroad. It does cover the self-employed.

Questions

Frequently asked questions

From when are e-invoices mandatory in Latvia?

A structured e-invoice has been mandatory for invoices to budget institutions since 1 January 2025, and since 1 January 2026 the data of those invoices has to reach VID. For transactions between businesses registered in Latvia the obligation starts on 1 January 2028.

Do the self-employed have to send e-invoices?

Yes. For invoices to budget institutions it is mandatory already, and from 1 January 2028 for invoices to other Latvian businesses too. When the Saeima moved the B2B date to 2028, it gave small businesses and the self-employed more time rather than exempting them.

Does a PDF invoice by email count as an e-invoice?

No. A structured e-invoice is a machine-readable XML file under EN 16931 and Peppol BIS Billing 3.0. A PDF is a document for people that the recipient's system cannot process by itself, so it does not meet the requirement.

Do I have to send e-invoices to private individuals and clients abroad?

No. The Latvian requirement covers invoices to budget institutions and, from 2028, transactions between businesses registered in Latvia. Invoices to private individuals and clients abroad can be sent as they are today.

Will I have to be able to receive e-invoices as well?

Yes, from 2028. If Latvian businesses invoice you, they will have to send you structured e-invoices, so your software or your accountant will need to be able to accept and read them.

How do I send an e-invoice to a budget institution?

You can send the XML file through your eAddress on Latvija.gov.lv, the state's free delivery service, or through the Electronic Procurement System if the institution accepts invoices there. You can check the file in the free Peppol validator before you send it.

Sources

Dates checked in October 2026. If they change, the current position is here (in Latvian):

Start

When the time comes, software writes the XML

erekini.eu creates an EN 16931 and Peppol BIS Billing 3.0 XML file for every issued invoice on every plan, the free plan included. No card required.

Start freePeppol e-invoicing in LatviaSee pricing

Share the test

FacebookWhatsAppLinkedIn