Latvia Formalizes E-Invoicing Channels and Reporting Procedures for 2026

A new Cabinet Regulation, reported on January 7, 2026, has officially defined the acceptable channels for structured electronic invoices and the corresponding mandatory reporting obligations to the State Revenue Service (SRS).

3 Primary E-Invoice Exchange Methods

Taxpayers can choose from the following options to distribute e-invoices:

1. Official E-Address (e-adrese): The national digital mailbox system.
2. Service Providers (SPs): Third-party operators facilitating data exchange.
3. Other Channels: Direct methods such as EDI or email are still permitted, provided they meet specific formatting requirements.

Mandatory Reporting to the State Revenue Service (SRS)

A critical component of the new regulation is the link between the delivery channel and the reporting mechanism. Reporting to the SRS is mandatory and varies based on the method used for distribution:

• Via E-Address: If the invoice is sent through the official e-address, the system automatically transmits the data to the SRS, requiring no further action from the issuer.
• Via Service Providers: Reporting must be performed through the provider's API integration, ensuring seamless data transfer.
• Via Other Channels: For invoices sent via email or legacy EDI, taxpayers must manually submit the data to the Electronic Declaration System (EDS) using either an API integration or a direct file upload.

E-invoice data must be reported to the SRS immediately, but no later than five working days following the issuance date. 

Technical Standards and Timelines

To ensure interoperability, the regulation mandates that all e-invoices be issued in a structured XML format. This must be compliant with UBL 2.1 and the Peppol BIS Billing 3.0 specification.

Key Implementation Dates

• January 1, 2026: Mandatory e-invoicing and SRS reporting comes into force for B2G, G2G, and G2B transactions. Voluntary reporting for B2B transactions also begins.
• January 1, 2028: The mandate extends to cover all domestic B2B transactions, requiring full e-invoicing and reporting for the private sector.

There’s more you should know about e-invoicing in Latvia – learn more about the new and upcoming regulations.