Check partner
Before preparing the invoice, you must make sure that the recipient is budgetary authority and which receiving channel it uses.
A practical guide for companies
E-invoices in Latvia
What is a structured e-invoice, for which it is already mandatory, how to transfer data VID and how to prepare company processes for gradual transition.
What is a structured e-invoice
A structured electronic invoice is a machine-readable document in a given data structure. This allows the information system to read invoice number, dates, partners, lines of goods or services, taxes and totals without manual rewriting.
An important distinction
An electronic file is not necessarily an e-invoice.
A PDF invoice can be sent electronically and read by a person, but a PDF alone is not a structured e-invoice. Structured invoice data is normally exchanged in XML and must comply with the applicable business specification. Some systems display a convenient visual version while using the XML file for data exchange.
E-invoices in transactions with budget institutions
For companies that issue invoices to the Latvian state or municipality budget institutions, structured e-invoices must be used already mode. From 2026, e-invoice data in these B2G, G2B and G2G VID must be transferred in transactions.
Check the contract
The contract or order may contain an order number, structural unit, contract reference or other information without which the invoice cannot be processed correctly.
Do not send data twice
It is necessary to know whether the used channel transmits the data VID automatically. Repeated transmission of a single invoice through multiple channels can result in duplicates.
Submitting e-invoices through the SRS EDS
VID can receive e-invoice data from an e-address, e-invoice operator or company accounting systems via API. EDS possible upload the structured invoice XML file.
Prepare XML
Ensure that the system exports the appropriate structured an invoice, not just PDF or a spreadsheet.
Check the file
Before sending, check the data structure, required fields, amounts, PVN and partner identifiers.
Submit it through your chosen channel
Use one controlled shipping flow and save system response of acceptance or error.
Link it to the accounting records
Keep the link between XML, the visual representation of the invoice, accounting, contract and payment.
XML e-invoice and PDF invoice: differences
XML
Machine-readable data
The program can automatically read the fields, check the structure and use the data for further processing. XML must be met technical and business requirements.
PDF
A visual document
PDF is human-readable, but usually does not contain standardized data structures for automatic exchange. PDF attaching to an email does not make it a structured e-invoice.
Together
One transaction, two representations
The company can store XML as structured original and visual representations for easy verification, ensuring that sums and contents both coincide.
How to prepare for B2B e-invoices
Mandatory regime of structured e-invoices for Latvian companies in mutual B2B transactions is expected from January 1, 2028. Preparations should not be postponed until the last moment, because the changes affect not only the invoice file, but also customer and supplier data, contracts, approval and archive.
Review your current invoicing workflow
Find out where the invoices originate, who approves them, how they are enters accounting, how errors are corrected and where stored acknowledgments of receipt.
Check the program
Ask your system maintainer about XML export and import, API, operator connections, validation and data archiving.
Organize partner data
For registration numbers, PVN numbers, addresses, banks information and contract references must be accurate and uniform.
Validating e-invoices and resolving errors
A technically created XML file does not yet guarantee that the invoice is correct. Both the file structure and transaction content should be checked.
Structural errors
Incorrect format, missing mandatory fields, incorrect data types or values out of specification.
Partner data
Incorrect registration or PVN number, addressee, country code or electronic delivery identifier.
Amounts and VAT
Rows, discounts, tax bases, rates and totals mutually does not match or correspond to the nature of the transaction.
Duplicates
One invoice transferred repeatedly or simultaneously sent by for multiple channels without clear control.
Missing references
No contract, order, delivery or organizational unit reference, which the recipient requests for processing.
Rejection processing
It must be determined who receives the error message, corrects the data, resends the invoice and documents the result.
The practical minimum
Designate one responsible for e-invoice flow, one for shipping channel for each transaction type, regular error reporting and documented procedures for correcting rejected invoices.
Official sources
Requirements and technical solutions may be specified, so before system implementation should check current SRS information.
FAQ
The most frequent questions about e-invoices in Latvia
Specific answers for structured invoice XML, PDF, EDS and the company's preparation for electronic data exchange.
Is the PDF invoice a structured e-invoice?
No. PDF is a human-readable representation of a document, but A structured e-invoice contains data arranged in a specific format fields that the system can automatically read and process. One transaction can have both XML data and a convenient visual representation.
How can e-invoice data be submitted to the SRS?
Depending on the company's solution, data can be submitted with XML file upload EDS, systems integration, email or service operator. Not only the file transfer should be checked, but also EDS acceptance status and error messages.
What should be checked before sending XML e-invoice?
Party identifiers, invoice number and date should be checked, currency, tax categories and rates, math of sums, payment information and compliance of required fields for the standard used.
How can a company prepare for B2B e-invoicing?
You need to know the current flow of invoices, you need to agree with software vendor about supported format and channel, partner data must be arranged, responsibility for error handling must be determined and before mandatory mode should be tried full sending and receiving cycle.
When must e-invoice data be submitted to the SRS for transactions with public-sector institutions?
From 2026, the data of structured e-invoices must be transferred in VID transactions between companies and budget institutions, as well as in other B2G, G2B and In G2G cases where the requirement applies. Before shipping check the status of the specific transaction and the current VID explanation.
When is the compulsory B2B regime of structured e-invoices expected in Latvia?
Mandatory regime for domestic business-to-business transactions expected from 2028. The company does not have to wait for the latter moment: accounting programs should be checked in time capabilities, partner data and XML exchange process.
Can a PDF version be attached to an XML e-invoice?
Yes, visual PDF can be used for convenient viewing if the system and the exchange channel supports it. However, structured information located in the XML data, so the PDF appendix does not correct erroneous or missing XML fields.
What should I do if EDS rejects an e-invoice XML file?
You should read the specific error message and check the files structure, mandatory fields, identifiers, tax codes and coincidence of amounts. After the correction, the file should be checked again. you shouldn't change fields by guessing without understanding the errors the reason.