E-invoicing

An e-invoice, or structured electronic invoice, is an invoice in a machine-readable format (XML) that follows the European standard EN 16931 (LVS EN 16931 in Latvia). Software can read and book it automatically without retyping. An ordinary PDF invoice sent by e-mail is not an e-invoice in this sense.

XML is a structured text format in which every piece of invoice data has its own place — supplier, buyer, lines, amounts, VAT. In Latvia an e-invoice XML must follow the LVS EN 16931-1:2017 standard; in practice the Peppol BIS Billing 3.0 specification is used. Any compliant system can validate and read such XML automatically.

Peppol is an international network and set of standards for exchanging electronic documents, especially e-invoices, between organisations. Peppol BIS Billing 3.0 is an e-invoice format that complies with the European standard EN 16931. Companies join the network through certified access points — much as you use e-mail through a service provider.

Check whether your accounting or invoicing system can create, send and receive e-invoices according to EN 16931, choose a delivery channel, clean up your customer and supplier details and try e-invoices with a few partners now. Then the switch by 1 January 2028 will happen without a rush.

E-invoices are ideal for automation because the data is already structured. The system receives the XML from the e-invoicing channel, matches it against orders and supplier data, sends it for approval if needed and books it in accounting without retyping. A person only sees the exceptions.

First find out what your accounting software can do by itself — many programs already support creating and receiving e-invoices. If invoices are issued by another system (ERP, online store, CRM), it is connected to accounting via an API or import, and the e-invoice is created automatically from the same data.

You can create an e-invoice in three ways: manually via the Latvija.gov.lv e-address, with accounting or invoicing software that supports e-invoices, or automatically from your ERP or custom system. What matters is that the e-invoice complies with the EN 16931 standard and is sent through a channel the recipient accepts.

On the state portal Latvija.gov.lv you can create and send an e-invoice through the official electronic address (e-address). For direct state administration bodies the e-address is the mandatory channel. The system creates two files — a machine-readable XML and a human-readable PDF. If you issue many invoices, it’s more convenient to send them from your own accounting or invoicing system.

No. A PDF invoice is an electronic document, but not a structured e-invoice, because it can’t be read automatically without text recognition. An e-invoice is an XML file following the EN 16931 standard; a visual PDF version can be attached, but it is the structured part that makes it an e-invoice.

No. The Ministry of Finance explains that a waybill (pavadzīme) is not an e-invoice, so it must be prepared separately. An e-invoice is a document for payment, while a waybill accompanies the movement of goods. Both can be generated automatically from one system, so the data doesn’t have to be entered twice.

E-invoices have been mandatory for invoicing public bodies since 1 January 2025. From 1 January 2026 the data of these e-invoices must be reported to the State Revenue Service (VID). Between businesses (B2B), e-invoices become mandatory from 1 January 2028 — in June 2025 the Saeima moved this deadline from 2026.

From 1 January 2026 e-invoices in transactions with public bodies (B2G, G2G, G2B) must be reported to the State Revenue Service (VID), and from 1 January 2028 also e-invoices between businesses (B2B). This helps VID monitor tax compliance and reduce the shadow economy.