W System / Blog / Latvia e-invoicing from 1 January 2028 for software builders

Latvia e-invoicing from 1 January 2028 for software builders: Peppol BIS 3, VID reporting, checklist

By Zifeng Wei, W System · Published 27 October 2026 · All articles

Short answer: From 1 January 2028 every Latvian-registered business must issue invoices to other businesses as structured e-invoices and send the data to the State Revenue Service (VID) within 5 working days of sending. Invoices to public bodies have had to be e-invoices since 1 January 2025, with VID reporting since 1 January 2026. The format is UBL 2.1 following Peppol BIS Billing 3.0 (EN 16931). Check a buyer's LV VAT number and Peppol registration below. Not tax advice.

Buyer VAT number

Timeline

Date	What changed	Source
1 January 2025	Invoices to public bodies (G2G, B2G, G2B) must be structured e-invoices	Finance Ministry; VID
1 January 2026	E-invoice data for those segments must reach VID within 5 working days; voluntary B2B reporting opens	VID; Regulation No. 749
5 June 2025	Saeima moves the B2B obligation from 2026 to 2028 (Accounting Law amendment, in force 12 June 2025)	Saeima; Latvijas Vēstnesis 2025/111.1
1 January 2028	All Latvian-registered businesses issue B2B invoices as e-invoices and send the data to VID	Accounting Law transitional provisions 8 and 10
1 July 2030	EU ViDA: digital reporting for cross-border B2B supplies	EU VAT in the Digital Age

Sources: Saeima, 5 June 2025 (Latvian); Accounting Law amendment, Latvijas Vēstnesis 2025/111.1 (Latvian); Finance Ministry, structured e-invoice (Latvian); VID e-invoices page (Latvian); Cabinet Regulation No. 749 of 9 December 2025 (Latvian). Checked 2026-10-27.

What invoicing software needs for Latvia

Generate UBL 2.1 invoices and credit notes that pass EN 16931 and Peppol BIS Billing 3.0 validation; VID accepts only this XML.
Pick and support at least one delivery channel: the official e-address, an operator integrated with VID's API (often a Peppol access point), or VID's EDS API / XML upload.
Track a 5-working-day deadline from the sending date for the VID submission, and submit each invoice only once (VID treats any byte-level change as a new file, so don't resend edited copies).
Look up the buyer on Peppol with scheme 9939 (LV VAT number) before sending, and fall back to the agreed channel if they are not registered.
Check the buyer's LV VAT number in VIES at onboarding, and flag public-body buyers, which are already in scope today.

API (same check from code)

Disclosure: W System makes the API this page calls. It validates EN 16931 and Peppol BIS 3 rules, checks VAT numbers in VIES, looks up Peppol registration and returns the country mandate. It does not submit invoices to VID. Free for 20 calls a day per IP, or a free API key (500 units/month).

curl "https://api.wsystem.dev/einvoice/route?id=LV40003245752"
curl -X POST "https://api.wsystem.dev/einvoice/validate" -H "Content-Type: application/xml" --data-binary @invoice.xml

Questions and answers

When does B2B e-invoicing become mandatory in Latvia?

On 1 January 2028. The Saeima adopted the Accounting Law amendment on 5 June 2025 (published in Latvijas Vēstnesis on 11 June 2025), moving the B2B date from 1 January 2026 to 1 January 2028. From then on, Latvian-registered businesses must issue invoices to other businesses as structured e-invoices and send the data to the State Revenue Service (VID).

What applies before 2028?

Since 1 January 2025, invoices to public bodies (G2G, B2G, G2B) must be structured e-invoices. Since 1 January 2026, the data of those e-invoices must be sent to VID within 5 working days. B2B e-invoicing and voluntary reporting to VID are possible in 2026 and 2027.

Which format does Latvia require?

XML in UBL 2.1 that conforms to Peppol BIS Billing 3.0 (a CIUS of EN 16931-1:2017), according to Cabinet Regulation No. 749 of 9 December 2025, point 7. VID only accepts e-invoice data in that XML form.

How does the invoice data reach VID?

Through one or more channels the business picks (Regulation No. 749, points 10 to 13): the official e-address, which forwards the data automatically; an e-invoice service provider (operator) integrated with VID's API, for example a Peppol operator; or VID's EDS API or a manual XML upload in EDS, if the parties exchange invoices another way (e-mail, direct integration). Each invoice is submitted once, no later than 5 working days after it was sent.

Is Peppol mandatory in Latvia?

No. Businesses agree on the exchange channel between themselves (Regulation No. 749, points 4 and 5). Peppol through an operator is one option next to the official e-address and other channels; the XML must still follow Peppol BIS Billing 3.0.

Does W System send invoices to VID?

No. W System checks the EN 16931 and Peppol BIS 3 rules on your XML, checks the buyer's LV VAT number in VIES, looks up whether the buyer is on Peppol (scheme 9939) and returns the mandate data. It does not submit to VID, the e-address or EDS.

Is this tax advice?

No. Dates come from the Saeima, the Finance Ministry, VID and Regulation No. 749, linked on this page and checked on 27 October 2026. Confirm with a Latvian tax adviser before you change your product.

Facts checked 2026-10-27. W System is the maker of this product. Not affiliated with the European Commission. Not legal or tax advice.