Compliance · 🇱🇻 Latvia Live mandate

Latvia — B2B mandate January 2026

B2B mandate live since 1 January 2026 · G2B universal — regulator: Valsts ieņēmumu dienests (VID — State Revenue Service). Facts last refreshed: 2026-05-05.

Coverage model

Flowie operates a registered Peppol Access Point in this jurisdiction directly where we hold national accreditation, or via a vetted local partner registered with the in-country regulator where on-the-ground presence is required (KSeF, SDI intermediario, ZATCA service-provider, etc.). Either way, you call the same POST /v1/documents/send.

TL;DR

From 1 January 2026, all Latvian VAT-registered businesses must issue and receive structured e-invoices for domestic B2B.
G2B (government-to-business) e-invoicing universal since 2025.
Format: Peppol BIS 3.0. No national CIUS; pure EN 16931.
Reporting to VID (State Revenue Service) on issued invoices is required — Flowie handles the reporting leg automatically.

Deadlines

Date	Who	What
2025-01-01	G2B (government-to-business)	Public authorities must issue e-invoices to businesses.
2026-01-01	All B2B taxable transactions	Universal mandate. Mandatory issue + receive.

Background

Latvia's mandate is structurally a Belgian-style one: pure Peppol BIS for transmission, plus a parallel reporting leg to VID for tax oversight. There's no national hub and no CTC pre-clearance — invoices are valid the moment they're issued and reported, not subject to government acceptance.

Format profile

Peppol BIS 3.0; no Latvian CIUS.
Latvian VAT: LV + 11 digits.
B2B reporting envelope is XML, mostly metadata (header + totals).

Required fields

seller.vatNumberstringrequired

Format LV12345678901.
buyer.vatNumberstringrequired for B2B

Same format.

Public sector (B2G)

Hub	Peppol identifier scheme	Lookup
ePakalpojumi (eService Portal)	`9939:LV-<reg-id>`	https://www.epakalpojumi.gov.lv

Latvian public buyers reachable via Peppol; ePakalpojumi is the registry of public-sector participants.

B2B reporting / clearance

VID e-invoicing reporting — Header + totals report on every issued domestic B2B invoice.

Error codes

Generic Peppol BIS schematron error codes apply (BR-*, EN16931-*); no country-specific overlays.

Testing in sandbox

What you want to test	How
LV B2B happy path	Sender `LV40000000001`, buyer `LV40000000002`.

FAQ

Open questions? Email compliance@flowie.fr — we answer within 24h.

References

Primary sources (government / regulator / standards body):

EU Commission · eInvoicing in Latvia — Pan-EU reference factsheet.
VID · State Revenue Service — Tax authority collecting e-invoice data.
Ministry of Finance Latvia — Finance ministry — e-invoicing law.
Latvija.gov.lv · official portal (e-Address) — e-Address platform used for e-invoice transmission.

Industry analyses (vendor trackers — useful for cross-referencing):

EDICOM · Latvia 2028 mandate — Industry tracker — 2026 B2G / 2028 B2B.