VAT invoices in Latvia in electronic form (e-invoices)
The same like all EU member states, now it is permitted to use electronic VAT invoices in Latvia, if certain conditions are respected. Invoices always must be stored in their original form - paper invoices in paper form and electronic invoices in electronic form.
The authenticity of electronic invoices provided in Latvia can be proven through appropriate security measures. These security measures include the use of electronic signatures, because it allows the customer to safely identify the source of the e-invoice in Latvia. Electronic invoices with proper signature provides authenticity and agreement by the recipient.
The rules of electronic VAT invoices in Latvia:
- Electronic invoices in Latvia are equivalent to paper invoices – national tax authorities cannot require businesses to provide any notification or to receive authorization.
- Businesses are free to issue e-invoices in Latvia, if it is accepted by the recipient.
- Businesses are generally allowed to store their invoices how and where they prefer (paper or electronic, in a different EU country to where they are based, etc.)
To find out more about electronic VAT invoices in Latvia, please contact our English-speaking lawyers at: firstname.lastname@example.org
T: +371 67 240 090
F: +371 67 240 091