Latvia (2020 eInvoicing Country Sheet)

Legislation

Public procurement law, Law On the Procurement of Public Service Providers, Defense and Security Procurement Law, Law on Public-Private Partnership and Cabinet regulation No.154 “Applicable standard of electronic invoicing and specification of its basic elements and order of circulation” imposes an obligation that the contracting authority, public service provider or public partner or its representative shall accept an eInvoice which is prepared and issued in electronic form and complies with the Directive 2014/55/EU mentioned standard of electronic invoicing.

The institutions of direct administration shall accept an eInvoice starting from 18 April 2019, but the other contracting authorities and, public service providers - starting from 18 April 2020.

Amendments on Cabinet Regulation No.585 “Regulation regarding the conduct and organization of accounting” determine that if Latvian enterprise prepare eInvoicing according to European Standard on eInvoicing then eInvoice must be written out accordingly of syntax UBL 2.1.

eInvoicing platform and management solutions

The objective of realizing CEF Project is to develop an eInvoicing solution for Latvia, which will be compliant with the provision of Directive 2014/55/EU, in particular, the European eInvoicing standard (EN16931), including its both syntaxes UBL 2.1 and UN/CEFACT CII. This solution will be based on the existing Latvian national Secure Electronic Delivery Platform (eAddress). eAddress is an environment for electronic communication and handling of documents for secure and reliable use between public entities and private individuals and its use by the public administration in Latvia is mandated by law. An updated eAddress solution will be available in production at the end of realizing CEF Project.

Potential end-users for this project are private solutions and public entities use eAddress for submission of eInvoices. More than 10 000 companies in Latvia use the ERP solution Tildes Jumis, as well as end-users of other business management and Enterprise Resource Planning (ERP) solutions. They will integrate Public eInvoicing API library to enable eInvoice transmission via eAddress.

Realizing of CEF Project will develop and deploy the following components of the eInvoicing solution:

- eInvoicing integration in eAddress allowing for the secure transmission of eInvoices;

- eInvoicing section in www.latvija.lv for preparation (manually complete online form), display, submission (file upload in XML format) and receipt of eInvoices in eAddress;

- Public eInvoicing API library to ensure eInvoice transmission between different accounting systems. This will be demonstrated through Implementation of Public eInvoicing API library within ERP solution – Tildes Jumis;

- Peppol gateway in order to establish the connection with the PEPPOL network with the view of setting-up interoperability and connectivity between Latvia and the other EU Member States. The realizing of CEF Project will use an existing PEPPOL Access Point AS4 profile for the setup of the Peppol gateway.

The objective of realizing CEF Project is to develop an eInvoicing solution for Latvia which will be compliant with the provision of Directive 2014/55/EU, in particular, the European eInvoicing standard (EN16931), including its both syntaxes UBL 2.1 and UN/CEFACT CII.

Approach for receiving and processing

The contracting authorities can receive eInvoice through e-mail, using B2B channels or in the future through developed central platform eAddress.

Through authentication on Latvija.lv platform, citizens and entrepreneurs can access their eAddress mailbox. In case of an eAddress, the users will need an eID card, eParaksts or eParaksts Mobile (a mobile app to be identified without an eID card but just as securely) to prove identities.

eInvoicing implementation in sub-central level contracting authorities 

There is no information available.

Status on the implementation of the European Standard on eInvoicing (EN)

The European standard on eInvoicing is implemented through public procurement and accounting legislation. The European standard on eInvoicing has also been transposed in a national standard status and new Law “On Accounting” will set the definition of “structured electronic invoice”.

Monitoring eInvoicing implementation 

There is no information available.

Use of Core Invoicing Usage Specifications (CIUS) at national level 

Pan-European Public Procurement On-Line (PEPPOL) BIS Billing 3.0.

Additional information

There is no additional information available. 

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Last updated:  May 21, 2021 11:38