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Starting January 1, 2026, B2B e-invoicing reporting will be in force in Latvia

1 January 2026: The requirement for B2B e-invoicing and the reporting of invoice data to the State Revenue Service (SRS) will come into effect.

Resident business and budget entities are required to begin issuing e-invoices starting from 1 January 2025, applicable to contracts executed from that date onward. Furthermore, as of 1 January 2026, e-invoicing will be compulsory in the B2B sector for goods and services.

Amendments to the Accounting Law were enacted on 12 November 2024, formalizing the country's obligation to use electronic invoicing.

The established timelines remain unchanged, as previously communicated:

  • 1 January 2025: E-invoicing will be obligatory for resident companies in Latvia when dealing with designated state budget entities and for G2G and G2B invoices issued by budget entities.
  • The ninth point in the amendment outlines a transition period that extends until 1 January 2026 for the submission of e-invoices related to B2G contracts that were signed by 31 December 2024.
  • 1 January 2026: The requirement for B2B e-invoicing and the reporting of invoice data to the State Revenue Service (SRS) will come into effect.

Guidelines regarding B2B e-invoices and the reporting of invoice data to the SRS are expected to be published in May 2025.

How Can KGT Support You?

KGT has created an SAP-integrated e-invoicing add-on solution for Latvia, featuring outbound and inbound functionalities to meet tax reporting requirements. This add-on includes a data extractor and a cockpit for generating periodic electronic invoices in the legal format and controls before submission. When SAP DRC launched Latvian e-invoicing solution as part of its e-document offerings, KGT emerged as a leading consultancy firm for SAP DRC and tax services. Recognized as an SAP DRC partner for Latvian e-invoicing services, KGT is one of SAP's recommended implementation partners for this solution. We provide comprehensive support, including installation, configuration, customization, and training, to help you maximize the long-term value of your SAP DRC investment.

KGT is a SAP partner for PE services and SAP Build partner, and to become an SAP partner, strict due diligence requirements must be met, including having certified SAP consultants. You can find us at: https://partnerfinder.sap.com/profile/0001925409