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LV
EU · Peppol / structured reporting
B2G is live from 2026 with a legislated B2B mandate to follow, built on Peppol and structured reporting to the SRS.
Future
Applies to
B2B, B2G
January 1, 2028
Next phase deadline
B2B from 2028
Three questions. The fixed-establishment rule is where most foreign businesses get it wrong.
31
1
Is your business established in Latvia (registered office, branch or fixed establishment)?
Next question
32
Verdict
61
62
2
Do you issue domestic B2B invoices in Latvia?
63
64
Caution
Latvia: likely outside the issuing mandate — watch e-reporting / cross-border
VAT registration or trading alone, without a fixed establishment, usually keeps you outside Latvia's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.
Out of scope
Not in scope for Latvia
With no establishment and no registration or trade in Latvia, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Latvia.
In scope
In scope — issue structured e-invoices in Latvia
As an established business issuing domestic B2B invoices, you must send them as compliant structured e-invoices. The mandate applies from 2028 (B2G already live since 2026). Set up your platform/format and test before you rely on it.
In scope to receive in Latvia
Even if you don't issue domestic B2B invoices, an established business must be able to receive structured e-invoices. The mandate applies from 2028 (B2G already live since 2026). Confirm your receiving capability first.
Start over
A single date hides the rollout. Here's the full sequence.
1 January 2026
B2G structured e-invoicing
Structured e-invoicing to public authorities became mandatory.
Done
2028
B2B mandate (legislated)
A domestic B2B mandate with reporting to the State Revenue Service is legislated to follow.
Next
The standards, scope and dates that define the mandate – at a glance.
Transaction scope
Model
Peppol / structured reporting
Formats
Peppol BIS 3.0
Region
EU
STATUS
Scope
B2G structured e-invoicing mandatory since January 2026. A domestic B2B mandate is legislated to follow, with reporting to the State Revenue Service.
General tax-penalty regime; dedicated e-invoicing fines to be defined in implementing rules.
News, guides and rulings tagged for this country.
Alerts
September 24, 2024
June 17, 2024
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