Latvia
Latvia pairs decentralised e-invoice exchange - e-address, Peppol and commercial operators - with a mandatory data copy to the VID tax authority within 5 working days: public-sector flows are already live, and domestic B2B follows in 2028.
Profile last verified 2026-07
At a glance
Peppol exchange and cross-border B2G work today; regulated domestic flows also require a data copy to the VID tax authority.
- Exchange model
- Peppol + central platform
- B2B mandate
- Mandatory for domestic B2B from 1 January 2028 (postponed from 2026)
- B2G e-invoicing
- Mandatory for suppliers to public-sector budget institutions since 1 January 2025
- Formats
- Peppol BIS Billing 3.0 (EN 16931, no national CIUS)
- Peppol identifier schemes
0218Latvian unified registration numberThe primary scheme for Latvian legal entities on the Peppol network9939Latvian VAT numberPermitted where counterparties publish it; prefer 0218 unless a receiver is only reachable this way- E-reporting
- Structured e-invoice data must be submitted to VID within 5 working days of sending - live for public-sector flows since January 2026, extending to B2B from 2028
- What to know
- Peppol carries the exchange, but regulated domestic flows also require a structured data copy to the VID tax authority within 5 working days; Recommand serves Peppol exchange and cross-border B2G today, and VID/e-address integration for the 2028 domestic mandate is on the roadmap.
Mandate timeline
How Recommand serves Latvia
- Send and receive Peppol BIS invoices with Latvian participants today - including cross-border flows to Latvian public-sector bodies, which explicitly accept Peppol from foreign suppliers
- Register companies on the network under the Latvian unified registration number (0218)
- Built-in validation ensures documents meet the EN 16931 / Peppol BIS requirements Latvia applies - there is no national CIUS on top
- The VID data-submission leg for regulated domestic flows is on the roadmap; when it lands it ships as a platform update, not a new project
Frequently asked questions
01Is e-invoicing mandatory in Latvia?
For suppliers to public-sector budget institutions, yes - since 1 January 2025. For domestic B2B between Latvia-registered businesses the mandate starts on 1 January 2028; the originally announced 2026 date was postponed by a June 2025 amendment to the Accounting Law.
02Is Peppol enough to comply in Latvia?
Not entirely. Peppol is a permitted and important exchange channel, but regulated flows also require submitting the structured invoice data to the State Revenue Service (VID) within 5 working days of sending. That data copy is live for public-sector flows and extends to B2B in 2028.
03What format do Latvian e-invoices use?
EN 16931-compliant structured invoices, in practice Peppol BIS Billing 3.0 for B2G and Peppol routes. Latvia applies no national CIUS or extensions on top of the European norm. A PDF by email does not qualify.
04Which Peppol identifier do Latvian companies use?
The Latvian unified registration number under scheme 0218 is the primary identifier. The VAT-number scheme 9939 also exists, but 0218 is the best default unless a counterparty publishes a different reachable identifier.
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