Question 1

Are PDF invoices legal for commercial B2B transactions in Latvia?

Accepted Answer

Yes. Businesses may generally exchange PDF invoices by agreement in domestic B2B transactions until 31 December 2027. Covered domestic B2B invoices must use a structured electronic format from 1 January 2028 under Section 11(14) and Transitional Provision 8 of the Accounting Law.

Question 2

How must businesses invoice Latvian public sector bodies?

Accepted Answer

For covered transactions, businesses must issue structured invoices conforming to LVS EN 16931-1:2017. Cabinet Regulation No. 749 permits eAdrese, operator services and other agreed delivery channels. The required invoice data must also be submitted to VID within the applicable statutory timeframe.

Question 3

Which Peppol participant identifier schemes are used in Latvia?

Accepted Answer

The OpenPeppol identifier code list includes 0218 for Latvia's unified registration number and 9939 for its VAT number. Businesses should confirm the actual scheme used by each recipient rather than assume a universally mandatory primary identifier.

Question 4

What is the VAT registration turnover threshold in Latvia?

Accepted Answer

Latvia's domestic VAT registration threshold is EUR 50,000, measured using calendar-year turnover under Section 59 of the VAT Law. Specific registration exceptions and limited deferral rules apply.

Question 5

Do consumers need to receive structured electronic invoices?

Accepted Answer

No. Ordinary B2C sales do not fall within the general structured e-invoicing mandate. Retail transactions must be documented in accordance with applicable fiscal-device and receipt rules, including any permitted exceptions.

Question 6

How long must electronic invoices be archived in Latvia?

Accepted Answer

Ordinary accounting source documents generally require at least five years of retention under Section 28 of the Accounting Law. VAT invoices are generally retained for five years from their issue date under Section 133(4) of the VAT Law, with longer retention in specified cases.

Letonia

Requisitos de facturación electrónica en Letonia

Requisitos de facturación electrónica en Letonia

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