This country uses the PEPPOL BIS Billing 3.0 specification for e-invoicing.

PEPPOL BIS Billing 3.0 is based on the Universal Business Language (UBL2.1) format and adheres to the European standard for e-Invoicing (EN 16931).

PEPPOL also has its own requirements that are defined on top of UBL.

For Vertex e-Invoicing, this means you can create your VRBL as usual, but you must be aware of the requirements for each of the following formats and networks:

Mandate information

Latvia implemented EU Directive 2014/55/EU through several key laws:

• Public Procurement Law
• Law on the Procurement of Public Service Providers
• Defense and Security Procurement Law, Law on Public-Private Partnership
• Cabinet Regulation Number 154: "Applicable Electronic Invoicing Standard and Specification and Procedure for the Use of its Basic Elements"

The Law on Official Electronic Address mandates the use of electronic address accounts for governmental institutions and registered legal entities. This is often referred to as an e-Address. The e-Address initiative is a secure communication service facilitated by a digital mailbox on the Latvija.gov.lv portal. It helps provide more convenient, secure, and efficient communication with more than 3,100 state and local government institutions.

On January 1, 2025, B2G e-invoicing became mandatory for companies in Latvia for parties that issue invoices to listed Latvian state budgetary institutions and where the place of transaction is Latvia.

The following options can be used to transmit Documents:

• Foreign entities within the EU can deliver invoices through PEPPOL.
• All domestic e-invoices must be sent to public entities by using e-Address (the official electronic address system).

Details

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