Changes to the process for sending electronic invoices
According to the amendments to the Accounting Law, which came into force on 1 January 2025, Latvia has begun the gradual introduction of structured electronic invoices.
These changes are part of the country’s move towards the digitalisation of accounting and the automation of financial processes, and they comply with the requirements of EU Directive 2014/55/EU.
To ensure compliance with the new requirements, please note that from 9 December 2025, in addition to monthly leasing invoices, you will also receive goods delivery invoices electronically.
In accordance with Sections 11(7) and 11(8) of the Accounting Law, electronically prepared goods delivery invoices are valid without a signature.
Goods delivery invoices will be sent in PDF, CSV, and XML formats from the bank’s leasing system to your specified email address, using the operator service provided by AS Unifiedpost.
Please note:
- The financial leasing goods delivery invoice will indicate the delivery date of the leased item, which is the date of signing the delivery acceptance by the lessee; the delivery acceptance must be signed when the leased item is received for use and immediately before the leasing financing is issued.
- In the case of purchase of the leased item, the goods delivery invoice will indicate the delivery date of the leased item, which is the date of receipt of the advance invoice payment.
Important!
If you wish to receive a structured electronic invoice in XML format, please contact our partner AS Unifiedpost at: atbalsts@unifiedpost.com, which offers various technical solutions for receiving and automatically processing invoices.
Why are these changes important?
- They promote more efficient document circulation and record-keeping.
- Reduce manual work and the possibility of errors.
- Comply with Latvian and EU regulations on electronic document circulation.
If you have any questions or need additional information about receiving electronic invoices, please contact our customer service team by writing to office@opbank.lv or calling +371 6 777 7007.