E-invoices in Latvia
An e-invoice, or electronic invoice, is a digital document prepared and transmitted in an electronic format. It allows for automatic processing by various resource management and accounting systems without the need for manual data entry.
The issuance, transmission, and receipt of e-invoices will be mandatory for most Latvian companies, including individuals engaged in economic activity and other subjects of the Accounting Law and the Value Added Tax Law. Starting January 1, 2025, e-invoices are mandatory for transactions between businesses and public administration (including municipalities). From January 1, 2028, their use will be mandatory for all companies registered in Latvia.
The Accounting Law stipulates that an invoice must be prepared as a structured electronic invoice and must comply with the Latvian national standard LVS EN 16931-1:2017 "Electronic invoicing - Part 1: Semantic data model of the core elements of an electronic invoice," issued by a company in accordance with the technical specification LVS CEN/TS 16931-2:2017 "Electronic invoicing - Part 2: List of syntaxes that comply with EN 16931-1."
The following are not considered e-invoices:
- a PDF invoice sent via email;
- a Word or Excel file used to issue an invoice;
- an image of an invoice (e.g., JPG or PNG);
- a scanned paper invoice;
- an invoice whose data is not prepared in a structured, machine-readable format.
What are the benefits of e-invoicing?
Less manual work and lower processing costs
Invoice data can be automatically transferred to the accounting system, reducing manual data entry.
Fewer errors in invoice processing
Structured data reduces the risk of errors when transcribing invoice numbers, amounts, VAT, and other details.
Faster invoice circulation and payment
Invoices reach the recipient and the accounting system faster, without the need for manual sending, downloading, or data entry.
Automated invoice data entry
Invoice data does not need to be manually transcribed from a PDF or email into the accounting system.
Less routine, more control
Repetitive data entry is replaced by automated processing, allowing accountants to dedicate more time to data verification and exception handling.
More convenient invoice management
Received and sent invoices are integrated into a unified digital workflow, making them easier to locate, verify, and process.
What does an e-invoice look like?
Our e-invoice tool allows you to easily upload a document and view how it appears digitally. Your uploaded file is not stored in any database, so you can be assured of its security. It is a modern, convenient, and reliable solution tailored to your needs. Try it today and see for yourself!
Glossary of e-invoicing terms
Structured e-invoice
An invoice prepared, sent, and received in a structured electronic format (XML) that allows for automated processing.
Machine-readable format:
A data layout that computer software can automatically recognize and record without human intervention or manual entry.
European standard (EN 16931)
A unified EU-defined invoice data model and syntax that all official e-invoices must comply with.
Peppol BIS Billing 3.0
A specific technical specification (XML format) adopted in Latvia as the standard for e-invoice processing.
Peppol network
A secure, international infrastructure that connects various accounting systems and allows companies to exchange e-documents securely.
Peppol ID
A unique company identification number within the Peppol network (in Latvia, this typically consists of the code 9939: followed by the company's VAT number, or 0218: followed by the company's registration number).
E-invoice operator
A private service provider (intermediary) that facilitates the technical transmission and conversion of invoices into the required format between different systems and software.
Official electronic address (E-address)
A state-provided digital mailbox channel on the Latvija.lv portal, which can also be used to receive free e-invoices from state institutions.
B2G (Business-to-Government)
Transactions and invoicing between a private company and a state or municipal institution.
B2B (Business-to-Business)
Commercial transactions and invoicing between two private companies (legal entities).
G2G (Government-to-Government)
Transactions and invoicing between two state or municipal institutions.
How to implement e-invoicing?
Implementing e-invoicing involves several steps:
- Select an e-invoicing operator or solution;
- Integrate the operator platform with your accounting or ERP system;
- Develop internal guidelines (responsibilities, deadlines, approval processes);
- Start using e-invoices gradually — from a test group to full implementation.
For more information on how to implement e-invoices and choose the most suitable solution for your company, read the Jumis Pro blog article: What is an e-invoice?
