Starting from January 1, 2025, when issuing an invoice for the payment of goods and services, budgetary institutions (such as the State Treasury) and companies cooperating with budgetary institutions will have to issue it as a structured electronic invoice.
Then a year later, starting from January 1, 2026, this requirement will applies to all companies when issuing an invoice for payment to another company – in essence making structured e-invoicing compulsory for businesses.
However companies will not obliged to issue an invoice to a 'natural person' (i.e. an ordinary individual) in the form of a structured electronic invoice.
It is also expected that the data of structured electronic invoices will be submitted to the State Revenue Service starting from January 1, 2026. The Saeima still has to aprove the drat law, which can be viewed on the draft legislation portal.
