e-invoicing in Latvia

Latvia is rolling out mandatory B2B e-invoicing in phases. Voluntary adoption opens in March 2026, with full mandatory enforcement from January 2028. Latvia uses a decentralised Continuous Transaction Controls (CTC) model, where invoice data is reported to the State Revenue Service (SRS) within five working days. The expected format is Peppol BIS Billing 3.0, aligning with the EU EN 16931 standard and the ViDA initiative. B2G e-invoicing has been mandatory since January 2025 via the Peppol network or the national e-Address portal, with SRS data reporting required from January 2026.

Latvian company account

When registering a new Latvian company via the API, the Latvian VAT number must be used as the company identifier. At the moment, company registration requires the vendor to have KYC approval from Maventa. Contact Maventa support to get started.

Identifier	Description	Format	Validation
VAT number	Latvian VAT identifier	`LV40103863798`	Structural validation via VIES

Sending in Latvia

Supported delivery channels in Latvia

For B2B and B2G, sending in Latvia is currently supported in the following priority order: through Maventa’s internal network and via the Peppol network. If electronic delivery is not possible, email and postal delivery (printing) serve as fallback options. Printing is handled in Finland, and all postal deliveries are sent from Finland.

For consumers (B2C), Maventa enables delivery through email or print.

Receiving in Latvia

In Latvia, companies can receive invoices through different channels. If a company has activated e-invoice receiving, they can receive invoices via Maventa’s internal network. Additionally, if the company is registered with Peppol, Peppol receiving is available.

Receiving addresses for Latvian companies

Address Type	Description	Example address	Activation Requirement
Peppol address	Official identifier for the Peppol network. Uses the VAT number with scheme `9939`.	9939:lv40000000000	Created when the company registers to receive from Peppol

Scanning

Scanning is available in Latvia via the AutoScan solution.

For step-by-step instructions on enabling receiving, registering for Peppol, and setting up scanning, see the invoice receiving integration guide.

Peppol SMP registration

When a Latvian company registers to receive invoices via Peppol through Maventa, the following document types are registered in the SMP (Service Metadata Publisher). These registrations determine which document formats the company can receive over the Peppol network.

Peppol BIS Billing 3.0 — Invoice

DocumentIdentifier urn:oasis:names:specification:ubl:schema:xsd:Invoice-2::Invoice##urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0::2.1

ProcessIdentifier urn:fdc:peppol.eu:2017:poacc:billing:01:1.0

Peppol BIS Billing 3.0 — Credit Note

DocumentIdentifier urn:oasis:names:specification:ubl:schema:xsd:CreditNote-2::CreditNote##urn:cen.eu:en16931:2017#compliant#urn:fdc:peppol.eu:2017:poacc:billing:3.0::2.1