Latvia delays introduction of mandatory e-invoicing for domestic B2B transactions

30 June 2025

The Latvian parliament (Saeima) confirmed that the introduction of mandatory e-invoicing for domestic B2B transactions will be delayed from January 2026 to January 2028.

This new regime will apply to resident companies selling to other VAT-registered businesses within Latvia and once introduced it will mean effected businesses will report their sales to the Latvian tax authorities via a new e-invoicing platform as well as send these directly to their customers.

The goal of this invoice-reporting regime is to combat VAT fraud by providing tax authorities with real-time visibility into when VAT is charged and collected.

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