REGULATIONS
on the
Electronic Sending of Invoices by SIA AVE STEEL
1. General Provisions
1.1. These Regulations determine the procedure
by which SIA AVE STEEL, hereinafter referred to as “AVE STEEL”, sends invoices,
delivery notes, and other settlement-related documents to its clients in
electronic form, hereinafter referred to as the “Regulations”.
1.2. The purpose of these Regulations is to
ensure the compliance of electronically sent invoices with the requirements of
applicable laws and regulations, as well as to ensure the authenticity of the
origin, integrity of the content, and legibility of invoices throughout their
storage period.
1.3. Each client using the option to receive
electronic documents is obliged, prior to giving consent, to familiarize
themselves with these Regulations and comply with the procedures specified
therein.
2. Definitions
2.1. Agreement – an agreement between the
Client and AVE STEEL regarding consent to receive invoices in electronic form,
or a declaration by the Client.
2.2. Client – a natural or legal person to
whom AVE STEEL sends invoices and other electronic documents in electronic
form.
2.3. Electronic Documents – invoices and
delivery notes prepared in electronic form, including structured electronic
invoices.
2.4. Structured Electronic Invoice (e-invoice)
– an invoice prepared in a structured, machine-readable format that enables
automatic electronic processing.
2.5. AVE STEEL – a limited liability company,
registration No. 40103380859, registered office: Rītausmas iela 2, Riga,
LV-1058, Latvia.
3. Preparation and Sending of Electronic
Documents
3.1. AVE STEEL prepares and sends invoices,
delivery notes, and other documents electronically in PDF (Portable Document
Format) format from an email address with the domain @avesteel.lv.
3.2. Electronically sent PDF invoices are
generated from AVE STEEL information systems and do not require a secure
electronic signature or seal. Such invoices are equivalent to invoices issued
in paper form and serve as supporting accounting documents.
3.3. An invoice prepared in PDF format shall
not be considered a structured electronic invoice within the meaning of these
Regulations.
3.4. In addition to invoices prepared in PDF
format, AVE STEEL is entitled to prepare and send invoices in a structured
electronic format (XML) in accordance with the requirements established by
applicable laws and regulations.
3.5. A structured electronic invoice (XML)
shall be sent only if mutually agreed upon with the Client or where applicable
laws and regulations impose an obligation to use structured electronic
invoices.
3.6. Structured electronic invoices (XML)
shall be prepared in accordance with the applicable electronic invoice standard
and the specification for the use of its core elements.
3.7. Corrected invoices, credit invoices, and
invoice duplicates shall be sent electronically in the same manner as the
original invoices.
3.8. AVE STEEL is entitled to send several
electronic documents as attachments in a single email message.
3.9. Electronic documents shall be sent from
email addresses with the domain @avesteel.lv to the Client’s email address
specified in the Agreement.
3.10. At the moment of dispatch, each
electronically sent invoice and delivery note shall be stored in the AVE STEEL
electronic archive (server), ensuring their immutability, accessibility, and
traceability.
3.11. Electronic documents shall be deemed
received by the Client on the same day the relevant email message is sent to
the Client’s specified email address.
3.12. The Client is obliged to ensure the
storage of electronically received invoices in a manner that guarantees the
authenticity of their origin, integrity of content, legibility, and immediate
accessibility to the tax administration or other competent state authorities.
3.13. If the Client does not submit a written
objection within five (5) days from the receipt of the electronic document, the
Client shall be deemed to have accepted the document without objections.
3.14. The Agreement does not exclude the right
of AVE STEEL to send invoices and delivery notes in paper format.
4. Organization of the Circulation of
Structured Electronic Invoices
4.1. In accordance with Section 11, Paragraph
Fourteen of the Accounting Law, an invoice issued by AVE STEEL to another
company registered in Latvia shall be prepared as a structured electronic
invoice if required by applicable laws and regulations.
4.2. The circulation of structured electronic
invoices shall be organized based on mutual agreement between AVE STEEL and the
Client regarding the electronic delivery channel to be used.
4.3. A structured electronic invoice may be
delivered using:
- the official electronic address (e-address), if activated by the
Client;
- solutions provided by an e-invoice exchange service provider
(operator);
- another mutually agreed electronic delivery solution.
4.4. The organization of the circulation of
structured electronic invoices shall comply with the requirements of Cabinet
Regulation No. 749 of 9 December 2025 “Procedure for Organizing and
Implementing the Circulation of Structured Electronic Invoices and Submitting
Structured Electronic Invoice Data to the State Revenue Service”, hereinafter –
“Cabinet Regulation No. 749”, regarding the preparation, sending, and receipt
of e-invoices.
4.5. By specifying an email address for the
receipt of Electronic Documents within the framework of the agreement, the
Client confirms that the email address is under the Client’s control and may be
used for communication with AVE STEEL.
4.6. The Client confirms that it has the right
and actual access to the specified email address and that the Client ensures
the security and protection of this email address against unauthorized access
by third parties.
4.7. AVE STEEL shall not be liable for losses
or consequences caused by third parties, electronic communication service
providers, or other external factors if the Electronic Documents have been sent
to the email address specified by the Client.
5. Conclusion, Amendment, and Termination
of the Agreement
5.1. The sending of Electronic Documents shall
commence after the conclusion of a mutual agreement between the Client and AVE
STEEL.
5.2. The Client gives consent to receive
Electronic Documents by signing the relevant agreement. The agreement shall be
signed with a secure electronic signature.
5.3. The Client has the right to change the
email address specified in the Agreement by notifying AVE STEEL in writing.
5.4. The Client is obliged to inform AVE STEEL
in writing about a change of email address by submitting a signed notification
electronically (in PDF format) or in another written form that ensures
identification of the origin of the notification.
5.5. If the Client fails to notify about a
change of email address, any correspondence sent to the previously specified
email address shall be deemed duly delivered.
5.6. Until confirmation of the email address
change, AVE STEEL is entitled to continue sending Electronic Documents to the
previously specified email address, and such documents shall be deemed duly
delivered.
5.7. A change of email address shall enter
into force no later than within 15 (fifteen) days from the date of receipt of
the Client’s notification, unless the parties agree otherwise.
5.8. The Client has the right to unilaterally
terminate the agreement on receiving electronic invoices by submitting a
written notice.
5.9. The agreement shall be deemed terminated
on the 20th (twentieth) day from the date of receipt of the Client’s notice,
unless the parties agree otherwise.
5.10. Following termination of the agreement,
AVE STEEL loses the right to send Electronic Documents to the Client in
electronic form.
6. Final Provisions
6.1. AVE STEEL reserves the right to
unilaterally amend these Regulations by informing the Client in advance
electronically by sending a notification to the Client.
6.2. AVE STEEL reserves the right to
unilaterally suspend the electronic sending of invoices and/or delivery notes
by informing the Client in advance electronically by sending a notification to
the Client.
6.3. The legal basis for the sending of
electronic invoices is Council Directive 2006/112/EC on the common system of
value added tax, the Accounting Law, and the regulations issued pursuant
thereto, including Cabinet Regulation No. 749.
6.4. These Regulations shall apply to legal
relationships governed by the laws and regulations of the Republic of Latvia.
6.5. These Regulations shall enter into force
on 1 January 2026.