Published: January 2026
Latvia published a Cabinet Regulation on December 12, 2025, defining the procedure for the circulation of structured electronic invoices and the submission of e-invoice data to the State Revenue Service (SRS). Beyond technical standards, the regulation clearly links each invoice delivery channel to a specific SRS reporting method.
E-invoices may be exchanged via the official electronic address system (e-adrese), certified service providers (SPs), or other channels such as EDI and email. All invoices must be issued in structured XML format compliant with UBL 2.1 and Peppol BIS Billing 3.0.
Where invoices are sent through e-adrese, the system automatically transmits invoice data to the SRS. If invoices are distributed via a service provider, reporting to the SRS must be performed through the service provider’s API integration. For invoices delivered using other channels, including EDI or email, taxpayers are required to submit invoice data via the Electronic Declaration System (EDS), either through API integration or file upload.
In all cases, e-invoice data must be reported to the SRS within five working days of issuance. The regulation also introduces contingency rules for technical disruptions, with notification obligations via the EDS.
Timeline:
• January 1, 2026 – Mandatory e-invoicing and SRS reporting for B2G, G2B, and G2G transactions; voluntary B2B reporting
• January 1, 2028 – Mandatory B2B e-invoicing and SRS reporting
