On April 16, 2025, the Presidium of the Saeima referred the draft law “Amendments to the Accounting Law”—proposing a one-year delay to Latvia’s B2B e-invoicing mandate—to the Budget and Finance (Tax) Committee for review.
In her address to the Saeima, Member of Parliament Aiva Vīksna highlighted several key reasons behind the proposed one-year deferral of Latvia’s B2B e-invoicing mandate. She noted that the Cabinet of Ministers had failed to issue the necessary regulations by the May 1 deadline, creating uncertainty for businesses. Entrepreneurs and software providers require additional time to adapt their systems, particularly as questions remain regarding the scope of e-invoices whether they are intended solely for accounting or also for logistical functions like delivery notes.
Vīksna also emphasized the necessity to revise the VAT legislation to facilitate proper input tax deduction on e-invoices and underscored the importance of upgrading the national portal Latvija.lv, which currently faces challenges in handling even fundamental invoicing processes. After no objections were raised and no vote was requested, the draft was officially referred to the Budget and Finance (Tax) Committee for further review. The matter is still under review and has not yet been approved.
