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Latvia's e-invoice change is a workflow question, not only a file-format question
An invoice can be correct to a person and still fail in a structured process because the recipient, reference or data fields are wrong. The change therefore touches how an invoice is created, sent, received, corrected and reconciled to accounting records.
According to VID's e-invoice guidance, updated 5 October 2026, structured electronic invoices have been mandatory for transactions with public-sector bodies since 1 January 2025. Transmission of those invoice data to VID has been mandatory since 1 January 2026. For ordinary business-to-business transactions, mandatory structured e-invoicing begins 1 January 2028; it may be used voluntarily before then. A PDF sent by email is not itself a structured XML e-invoice.
Check the full path of an invoice
Start with the current invoicing tool and the types of customers you bill. Check whether the system can create the required structured invoice, how it identifies recipients and what fields must come from your customer and product data. Decide who checks exceptions before sending, how a rejected invoice is corrected, and how sent and received invoices enter the accounts. For public-sector transactions, confirm the route by which the invoice data reach VID. Test several real transaction types with non-sensitive examples before relying on the process.
How FinSynta helps
We document your current invoice and accounting flow, identify missing data or manual steps, and define the responsibilities between your team, software provider and accountant. We check sample invoice outputs and their accounting treatment, set an exception and correction procedure, and reconcile invoices to the underlying transactions and tax records. Where the software connection itself needs development, we specify the accounting requirements and work with the technical provider rather than treating a plug-in installation as the whole job.
The useful outcome is a process your team understands: who creates the invoice, who checks it, where it goes, how errors are found and how the accounts remain complete.
Need to check your e-invoice process?
Tell FinSynta which invoicing system you use and whether you invoice public bodies, other businesses or both. We can map the required accounting and document-flow changes.
Source checked 26 October 2026: VID, E-rēķini. Check the current VID guidance before implementing a transaction-specific process.