Short answer
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.
Deadlines
| From | What changes |
|---|---|
| 1 January 2025 | E-invoices are mandatory when invoicing public bodies (B2G, G2G, G2B). For contracts signed by 31 December 2024 the switch is not mandatory. |
| 1 January 2026 | B2G, G2G and G2B e-invoice data must be reported to the State Revenue Service (VID). B2B e-invoice data can be reported voluntarily. |
| 1 January 2028 | E-invoices also become mandatory between businesses (B2B), and their data must be reported to VID. |
Why the deadline changed
Mandatory B2B e-invoices were originally planned from 2026. On 5 June 2025 the Saeima adopted amendments to the Accounting Law and moved the deadline to 1 January 2028, so that small businesses, the self-employed and other organisations would have time to prepare.
What to do now
Although there is time until 2028, the switch requires changes to your accounting software and to how you issue and receive invoices. Companies that start early get the benefits of automation now. See how to prepare for mandatory e-invoicing.
Regulations change — before making decisions, check the current information on the websites of the Ministry of Finance and VID.