Latvia – Mandatory B2B e-invoicing postponed

The Latvian Parliament confirmed the postponement of the mandatory B2B e-invoicing from 1st January 2026 to 1st January 2028. The requirement to submit structured e-invoice data to the State Revenue Service is also postponed to 2028. While the mandatory implementation date has been postponed, taxpayers will be able to voluntarily submit B2B e-invoices starting from 30th March 2026.