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Latvia B2B e-invoicing 2025

Continuous Transaction Control (CTC) e-invoicing to follow other EU states

Latvia is proposing to introduce B2B electronic invoices by January 2025. This was proposed by the Ministry of Finance, and reviewed by the Council of Ministers this week.

Under the EU invoicing rules, Latvian public and government institutions must accept Business-to-Government electronic invoices. This is based on the PEPPOL standard – European Electronic Documents and e-Invoicing Network. Voluntary e-invoicing for B2B transactions is available via a number of routes today in Latvia:

  1. Via the government’s ePakalpojumi platform
  2. The capital’s authorities in Riga has an e-service option
  3. The public authorities’ own e-address

Subscribe to our frequent global VAT and GST news letter for other updates. Monitor VAT Calc’s international live VAT invoice transaction and e-invoice tracker on real-time transaction-based tax reporting.

Latvia joins European dash for transaction-based VAT reporting

Latvia will join Italy’s SdI pre-clearance model, which BelgiumBulgaria and France are rolling out in the forth coming 24 months. Whilst others have opted for post-issuance live invoice reporting, including Hungary, some like Spain e-invoicing proposal show a switch to the model used across South America and Asia.

EU VAT in the Digital Age reforms include a channel for harmonised Digital Reporting Requirements (DRR) and Continuous Transaction Controls (CTC) by EU states. This grew from the 2020 Tax Package proposals for a fairer and more efficient EU tax regime.

VAT Calc’s VAT Calculator tax engine can provide live global VAT or GST determination for your e-invoicing or real-time reporting obligations.

PEPPOL – EU standard for einvoicing going global

(Pan-European Public Procurement Online) is a set of specifications maintained by the OpenPEPPOL non-profit organisation with the aim of standardizing cross-border, electronically supported procurement procedures. PEPPOL is managed by the OpenPEPPOL Association. It features, among other things, electronic invoicing.  In addition to specifications PEPPOL consists of a delivery network. It started off as a development project with the same name under the European union Competitiveness and Innovation Programme from May 2008 to August 2012.

Europe e-invoicing and live reporting

Country Date Comments (click for details)
EU e-invoice proposals 2028 Digital reporting and e-invoicing harmonisation
Albania Jan 2021 Authorised e-invoice software and pre-clearance
Belgium 2024-25 Phased introduction of B2B e-invoices
Bulgaria 2023 Public consultation on pre-clearance model e-invoice
Denmark 2024 Digital record keeping obligations
Finland Apr 2020 Customer option to require B2B e-invoices
France Jul 2024 E-invoicing and e-reporting for B2B and B2C
Germany 2024 (?) New government e-invoice 'as soon as possible' to fight fraud
Greece Oct 2021 myData summary invoice and ledger reporting
Hungary Jul 2018 RTIR live invoice reporting. No govt pre-clearance required
Italy Jan 2019 Pre-clearance SdI e-invoicing
Ireland TBC Public consultation underway
Latvia Jan 2025 B2B e-invoices based on PEPPOL
Lithuania ? E-invoicing platform being scoped
Poland Jul 2024 B2B mandated e-invoicing
Portugal Jan 2024 Certified invoicing software for non-residents
Jan 2024 ATCUD digital invoice signature for non-residents
Romania Jul 2022 RO e-invoicing implementation
Russia TBC Extension of Traceability Model to B2B on hold
Serbia Jan 2023 B2B e-invoicing
Slovakia 2024 B2B and B2C e-invoice rollout
Slovenia 2023 ? e-SLOG B2B proposal stalled
Spain 1 Jul 2017 SII live invoice and book reporting
Spain 2 2024 Pre-clearance B2B e-invoices; supplement to SII
Sweden 2024? PEPPOL based mandatory e-invoicing
Turkey Jan 2014 e-invoice e-Fatura and e-Arşiv
UK Apr 2022 MTD for VAT extended to 1.1million taxpayers

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