E-Invoicing Mandates in Latvia and Lithuania: An Exporter’s Guide

For a company exporting from Estonia, the Baltic e-invoicing picture comes down to two dates and one system. In Latvia, structured e-invoices are mandatory in transactions with budget institutions (B2G) since 1 January 2026, and become mandatory between businesses (B2B) on 1 January 2028. The Saeima moved the original plan to precisely that deadline. In Lithuania, public-sector invoices flow through the SABIS system, which also accepts invoices via the Peppol network; as of July 2026 Lithuania has no general B2B e-invoicing mandate. The common denominator on both markets is the European standard EN 16931 – the same standard that has been Estonia’s primary format since 1 July 2025.

Latvia: two deadlines with a transition window

Per the Latvian Ministry of Finance definition, only a machine-readable invoice conforming to LVS EN 16931 counts as a structured e-invoice – a PDF does not qualify. An Estonian business invoicing Latvian budget institutions must use e-invoices already, as the B2G obligation took effect on 1 January 2026. Between businesses, 2026–2027 is a transition window: e-invoices are voluntary, and from 2026 their data can be submitted voluntarily to the tax authority VID; the mandate lands on 1 January 2028. Channels are by agreement: Latvia’s official e-adrese, operators, or another route both parties accept.

Lithuania: a channel obligation, not a general one

Lithuania’s specificity is systemic: invoices to public-sector buyers are submitted through SABIS, which replaced the E.Sąskaita platform from September 2024. Submission works three ways: manually in the portal, via API, or through the Peppol network – so in practice an Estonian company selling to Lithuanian institutions needs a Peppol channel. Between private businesses there is no mandate; the direction comes from the EU level, where the ViDA reform makes structured e-invoices mandatory for cross-border B2B transactions in 2030.

What should an Estonian exporter actually do?

Three steps cover both markets. Confirm that your software or operator issues EN 16931 compliant e-invoices – one capability covering Estonia, Latvia and Lithuania at once. With Latvian customers, agree the channel during the 2026–2027 transition window: in January 2028 it becomes an obligation, and late movers queue for onboarding. For Lithuanian public-sector customers, verify your operator’s Peppol support: without it invoices will not flow into SABIS automatically from your software, leaving manual entry in the portal as the fallback.