E-invoices to the Latvian Tax Authority: mandatory for B2G from 2026

As of 1 January 2026, a new requirement is in force in Latvia: structured e-invoice data must be submitted to the Valsts ieņēmumu dienests when a company issues e-invoices to public sector entities (B2G transactions). In practice, this means that an e-invoice is no longer just a document sent to the customer — its XML data must also be reported to the tax authority.

E-invoices must be submitted in XML format, in accordance with the UBL 2.1 or PEPPOL BIS Billing 3.0 specifications. Depending on the delivery channel used, submission to the tax authority may happen automatically (for example, via the official electronic address or through an operator integrated with the tax authority’s systems) or manually via the Electronic Declaration System (EDS) if e-invoices are exchanged by email or other channels. Where manual submission is used, the e-invoice must be submitted to the tax authority within five business days after it is sent to the customer.

This obligation applies to all companies that work with state or municipal institutions, regardless of their size. Mandatory e-invoicing for business-to-business (B2B) transactions between all Latvian-registered companies will follow from 1 January 2028, with 2026–2027 effectively serving as a transition period to align systems and internal processes.

For companies already operating in the public sector, 2026 is not a preparation phase — it is the year of compliance.