Latvia has published the Law on Amendments to the Accounting Law in the Official Gazette. As previously reported, the amendments provide for the introduction of mandatory electronic invoicing (e-invoicing) requirements for business registered in Latvia that apply from 1 January 2026 with respect to B2B transactions in Latvia for goods and services. Further, mandatory e-invoicing applies for transactions between businesses and state budget entities (B2G) from 1 January 2025. Lastly, requirements to report e-invoice data to the State Revenue Service will apply from 1 January 2026. As provided in the final law as published, detailed regulations for the implementation of...