---
title: "Latvia — B2B mandate January 2026"
description: "Latvia e-invoicing: B2B mandate phasing from 1 January 2026 (G2B already universal). Peppol BIS 3.0, State Revenue Service (VID) reporting."
canonical: "https://docs.get-flowie.com/compliance/lv"
source: "https://docs.get-flowie.com/compliance/lv.html"
---

# Latvia — B2B mandate January 2026

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)](<https://www.vid.gov.lv>). _Facts last refreshed: 2026-07-13._

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](<mailto:compliance@flowie.fr>) — we answer within 24h._

## References

**Primary sources** (government / regulator / standards body):

  * [EU Commission · eInvoicing in Latvia](<https://ec.europa.eu/digital-building-blocks/sites/spaces/DIGITAL/pages/467108891/eInvoicing+in+Latvia>) — Pan-EU reference factsheet.
  * [VID · State Revenue Service](<https://www.vid.gov.lv/en>) — Tax authority collecting e-invoice data.
  * [Ministry of Finance Latvia](<https://www.fm.gov.lv/en>) — Finance ministry — e-invoicing law.
  * [Latvija.gov.lv · official portal (e-Address)](<https://www.latvija.gov.lv/en>) — e-Address platform used for e-invoice transmission.



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

  * [EDICOM · Latvia 2028 mandate](<https://edicomgroup.com/blog/latvia-electronic-invoicing>) — Industry tracker — 2026 B2G / 2028 B2B.