31 January 2024
Latvia’s Ministry of Finance is proposing to introduce a mandatory electronic invoicing regime for business to business and business to government transactions, by the end of 2025.
Under current invoicing rules, Latvian public and government institutions must issue and accept electronic invoices. However, if accepted and introduced the new regime will make it mandatory for all VAT-registered companies to issue their invoices in an electronic format when selling to other businesses and government departments.
Latvia joins other EU countries that have recently announced plans to introduce e-invoicing, including France, Germany, Belgium, Poland, Ireland and Spain.
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