Electronic document (elektroniskais dokuments)

An electronic document (elektroniskais dokuments) is a document created and kept in electronic form, such as a PDF or XML file. In Latvia an electronic document meets a requirement for written form if it has an electronic signature and complies with the other legal requirements.

The Electronic Documents Law takes the concept from Regulation (EU) No 910/2014 (eIDAS). A document counts as hand-signed if it carries a qualified electronic signature (drošs elektroniskais paraksts), or another electronic signature where the parties agreed in writing to sign that way.

Many invoices need no signature at all. The VAT Law allows an electronic tax invoice if the recipient accepts that form, and its authenticity can be ensured with a qualified electronic signature, electronic data interchange or another method the VAT payer chooses.

The Accounting Law lets an internal electronic source document replace the signature with an electronic confirmation, such as access control by username and password in the accounting system.