Electronic invoicing is not yet mandatory in Latvia. However, public administration bodies involved in public procurement are required to have the capability to receive and process electronic invoices in compliance with Directive 2014/55/EU. Suppliers to these bodies are not obliged to issue electronic invoices. Such invoices can be delivered through various channels, including the e-address platform, email, or other methods such as EDI.

Latvia has launched a public consultation on a Draft Cabinet Regulation concerning the exchange and reporting of structured electronic invoices. The consultation is open from June 9 to June 23, 2025, and follows recent amendments to the country’s Accounting Law.