E-invoice (structured electronic invoice)

An e-invoice (structured electronic invoice) is an invoice issued, sent and received in a structured electronic format that can be processed automatically and that complies with the European standard LVS EN 16931-1:2017. A PDF does not meet this definition, because it is a picture of an invoice rather than data.

Section 11(14) of the Accounting Law requires an invoice to another company registered in Latvia to be issued as a structured electronic invoice. For invoices to budget institutions this has applied since 1 January 2025; between companies that are not budget institutions it applies from 1 January 2028.

Issuing is one duty, reporting is another: e-invoice data must also reach the State Revenue Service (VID). For invoices to budget institutions this has applied since 1 January 2026, for other business-to-business invoices from 1 January 2028. Cabinet Regulation No. 749 requires each e-invoice to be submitted to VID once, within five working days of sending, and allows voluntary submission from 1 January 2026.

The requirement covers invoices to companies registered in Latvia. An invoice to a consumer or a foreign buyer does not have to be an e-invoice, and the law allows exceptions, such as sales where payment is evidenced by a till receipt.