Modell für E-Invoicing
  • Post Audit
Pflichtformat der Datei:
  • N/A
Anforderungen für B2G:
  • Peppol BIS
Anforderungen für die Archivierung
  • 5 years (goods and services)
  • 10 years (real-estate)
Elektronische Unterschrift
  • Nicht erforderlich


Der erfolgreiche Umgang mit steuerrechtlichen Vorgaben weltweit ist ein komplexes und ressourcenintensives Unterfangen. Jedes Land hat spezifische gesetzliche Vorschriften für die elektronische Rechnungsstellung, die sich ständig weiterentwickeln.

Die Nichteinhaltung dieser, ob absichtlich oder nicht, kann zu erheblichen Geldstrafen, Betriebsunterbrechungen und Schädigung der Reputation führen.

Compliance ist kompliziert

Sie wollen mehr darüber erfahren, wie Tungsten Network die Einhaltung gesetzlicher Vorschriften vereinfacht?



  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
VAT reduction on food products In response to rising costs, the Latvian government is proposing to reduce VAT on food. Such a reduction is expected to amount to a deficit of 100 million Euros in the State Budget, following trends across the Europe. We expect further clarity from the Latvian government regarding specific details around VAT reductions.


  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Proposed VAT reduction Inflation continues to bite in many European countries. Latvia is no exception – and has been forced to address its fiscal operations considering this. To this effect, the Latvian Parliament is considering a VAT reduction on basic foodstuff to 5%. If passed in Parliament, this VAT reduction is expected to come into force on 1st July 2022 and last for some duration- until 30 June 2024.


  • Informationen zu Mehrwertsteuer-/G(S)ST-Sätzen
Energy-related tax reductions

In line with what we’re seeing across Europe, Latvia’s governing coalition parties will meet to discuss reducing the VAT on energy from 21% to 5%. This is a significant reduction and shows the pressure governments are under to try and tackle rising inflation, amongst other issues.
This has not yet been implemented but the government should indicate their intentions over the coming weeks.


  • Informationen zu Mandaten
Introduction of mandatory e-invoicing

The Ministry of Finance prepared an informational report on “Adopting a System of Electronic Flow of Supporting Documents and Waybills”, debated and endorsed on 12 October 2021, which mandates the use of electronic supporting documents and e-invoices by 2025. It is expected that E-invoicing will be mandatory for B2B and B2G transactions.
The Ministry of Finance in Latvia has been seeing the benefits in other countries in following a total or partial flow of e-invoices, and is hoping to incorporate similar benefits as a result of a more digital society.