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🇱🇻 Latvia - E-Invoicing Specifications

Status: 🟢 B2G Active | 🟡 B2B Voluntary 2026 | 🟢 Mandatory B2B 2028 Authority: State Revenue Service (VID) Platform: EDS / eAddress / Peppol

1. Context & Overview

Latvia has mandatory B2G e-invoicing from January 2025. B2B e-invoicing is voluntary with a government platform opening in March 2026, with full mandatory B2B from January 2028 under Shadow Economy Curtailment Plan.

DateScopeObligation
Jan 1, 2025B2GMandatory e-invoices to budget entities
Jan 1, 2026B2B DataMandatory e-invoice data reporting to VID
Mar 30, 2026B2B PlatformGovernment e-invoice platform opens for B2B
Jan 1, 2028B2B AllFull mandatory B2B e-invoicing

2. Technical Workflow

flowchart TD
    S["Invoicerr (Supplier)"] -->|1. EN 16931 XML| EDS[EDS Platform / eAddress]
    
    subgraph "B2G/B2B Flow"
    EDS -->|"2. Validation"| Rec[Recipient]
    EDS -->|"3. VID Reporting"| VID[State Revenue Service]
    end
    
    subgraph "CTC Compliance"
    VID -->|"4. Real-time Processing"| VAT_Reg[VAT Register]
    VID -->|"5. Cross-check"| EU_VIES[EU VIES System]
    end
    
    Rec -->|"6. Status Update"| EDS
    VAT_Reg -.->|Audit Access| VID

🧱 Key Components

  1. EDS (Electronic Declaration System): Government e-invoicing platform
  2. eAddress: Free e-invoicing platform (VDAA)
  3. VID Integration: Real-time reporting to tax authority

3. Data Standards & Formats

A. Accepted Formats

  • EN 16931 compliant XML (EU standard)
  • Peppol BIS Billing 3.0 (recommended)
  • UBL 2.1 syntax

B. Critical Data Fields

  • VN: Latvian tax ID
  • PVN: Latvian VAT number
  • eAddress: Registered e-invoice address

4. Business Model

  • Clearance Model: Invoice data submitted to VID in near real-time
  • CTC Approach: Continuous Transaction Control
  • VIES Integration: EU cross-border data sharing

5. Implementation Checklist

  • EDS Registration: Register for State Revenue Service access
  • eAddress Setup: Obtain e-invoice address
  • EN 16931 Compliance: Implement structured XML format
  • Peppol Access: Set up Peppol connectivity
  • Archive Configuration: Set up required storage period

6. Resources