Latvia Postpones Its B2B E-Invoicing Mandate to 2028 — But Opens Voluntary Peppol Now

Not every EU e-invoicing timeline is accelerating — Latvia has pushed its B2B e-invoicing mandate back to 1 January 2028, giving businesses two extra years to prepare compared to earlier plans. The B2G side of the reform, however, is moving ahead on the original schedule.

Latvia's reform splits into distinct pieces with different dates:

• B2G and G2B e-invoice data submission to the State Revenue Service (SRS) becomes mandatory from 1 January 2026, on schedule
• Voluntary B2B e-invoicing opens from 30 March 2026 — businesses can start using structured e-invoicing between themselves ahead of the mandate, but nothing compels them to yet
• Mandatory B2B e-invoicing between Latvian-registered businesses now applies from 1 January 2028, not 2026 as some earlier timelines suggested

When the mandate does take effect, invoices must be issued in Peppol BIS 3.0, compatible with the EN 16931 European standard, distributed directly to the buyer and separately reported by the supplier to the SRS government portal — a structure similar to the "five-corner" reporting model other countries (including Belgium, from a 2028 proposal of its own) are moving toward.

Latvia's postponement is a reminder that EU e-invoicing timelines aren't moving in lockstep — while Belgium, Croatia, Poland, and Italy already have live B2B mandates, and Germany and France are mid-rollout, Latvia joins Austria and Denmark in the "B2G mandatory, B2B still voluntary or delayed" category. If you trade with Latvian business partners, there's no B2B compliance deadline to hit yet — but the voluntary window opening in March 2026 is worth watching if you already have Peppol infrastructure from other markets, since early adoption on both sides tends to make the eventual mandatory transition smoother.

European Commission, eInvoicing in Latvia; Sovos, Latvia e-invoicing regulatory updates.