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LegislationThere is no legislation on electronic invoicing in Latvia. However, there is some mention of eInvoicing in the Law on Value Added Tax. VAT invoicing is regulated by Section 8 of the Law, which permits the use of electronic invoicing in Latvia if authenticity of origin is guaranteed by an electronic signature. eInvoicing platform and management solutionsIn Latvia, economic operators can submit their eInvoices to central authorities or municipalities through the central eGovernment platform, ePakalpojumi.lv. This platform is maintained by a third party service provider ZZ Dats. Economic operators can also submit their eInvoices through individual municipality websites. The authorisation and submission process is the same whether one uses the central eGovernment platform or the websites of municipalities. Economic operators registered to the central platform or municipality websites can submit their invoices electronically in one of the following ways:
Both the centralised eGovernment platform and websites of Latvian municipalities allow economic contractors to check the status of their eInvoices. Customers who are not registered on the eGovernment platform can access general information on the benefits of eInvoicing and use the demo section, which allows economic operators to better understand how to submit invoices electronically. Approach for receiving and processingAll the economic operators that use the accounting system G-VEDIS can submit their invoices electronically via the central ePakalpjumi.lv platform or the central websites of Latvian municipalities. In order to use this central platform and the municipalities' websites, economic operators must log in using one of the following authentication methods:
Authorised economic operators can then submit their invoices online using any of the three methods mentioned in the section above. Additional informationThere is no additional information available.
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