Every EU compliance deadline that applies to your company, on one timeline.

CRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT

Manufacturers that place a 'product with digital elements' on the EU market as a distinct product — connected/embedded hardware, distributable/installable software, firmware, and apps a manufacturer ships with a device — including small vendors and commercially-run open source. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.

Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th

Next: 17 September 2026then 17 October 2026, 17 November 2026

Every Latvia-registered employer, including a one-person SIA where the board member is on payroll, that paid at least one person reportable employment income in the reporting month.

Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed

Next: 20 September 2026then 20 October 2026, 20 November 2026

Any Latvia-registered company under the general CIT regime (SIA, AS) that distributes dividends, covers non-business expenses, or has another UIN-taxable event in a given calendar month. Companies that fully reinvest profit and have no such events have no monthly filing obligation.

Latvia: report on supplies of goods and services within the EU due by the 20th

The Pievienotās vērtības nodokļa likums references this report (Art. 8.1(1)4, Art. 16(4)) as distinct from the regular PVN return, but this session could not fetch the specific procedural article confirming its exact filing day; this entry assumes it follows the same taxation-period deadline as the regular PVN return (20th of the month for monthly filers, matching lv-vat-return-monthly) pending a dedicated re-check.

Next: 20 September 2026then 20 October 2026, 20 November 2026

VAT-registered Latvian businesses that sell goods, or supply general-rule B2B services, to VAT-registered customers in other EU member states.

Latvia: VAT (PVN) return and payment due by the 20th

Next: 20 September 2026then 20 October 2026, 20 November 2026

Any Latvia-registered VAT payer whose taxable turnover exceeded €50,000 in the current or preceding year, who trades goods/services cross-border within the EU, belongs to a VAT group, acts as a fiscal representative, or is in the first 6 calendar months after VAT registration — in practice most actively trading VAT-registered companies.

Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd

Next: 23 September 2026then 23 October 2026, 23 November 2026

Every Latvia-registered employer with staff or a board member on payroll for the reporting month.

Empowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies

Directive (EU) 2024/825 required Member States to transpose by 2026-03-27 and to apply the national transposing measures from 2026-09-27 (Art. 7).

Any business making environmental or sustainability claims, or displaying sustainability labels, on products or in marketing aimed at EU consumers — most directly online retailers and manufacturers/importers of physical goods.

Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators

Amendment to the Dabas resursu nodokļa likums, transitional provisions point 50, takes effect 2026-10-01: for packaging that wholly/partly consists of plastic and is not recycled in the reporting period, the taxpayer becomes the 'apsaimniekotājs' (extended producer responsibility scheme operator) contracted with the Ministry of Climate and Energy's designated institution, rather than the placing company itself (unless it has no such contract).

Any company placing packaged goods (retail, food and beverage, e-commerce, manufacturing) on the Latvian market that is liable for DRN on packaging, particularly those without an existing EPR/producer-responsibility contract.

Latvia: natural resources tax (DRN) quarterly declaration due by the 20th

Next: 20 October 2026then 20 January 2027, 20 April 2027

Any company liable for DRN, e.g. those placing packaged goods, batteries, tyres, or other DRN-taxable products on the Latvian market, or extracting natural resources/emitting pollutants above the exempt thresholds — commonly retail, e-commerce, manufacturing and hospitality businesses.

Latvia: OSS quarterly VAT return due by the end of the following month

The dataset previously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterly); since a deadline's jurisdiction gates which country profiles see it, Latvia-registered OSS filers need their own entry even though the EU-level deadline mechanics are identical.

Next: 31 October 2026then 31 January 2027, 30 April 2027

Latvia-registered companies selling goods or digital/other services to consumers in other EU member states whose combined cross-border B2C turnover exceeds EUR 10,000 a year and who use the OSS Union scheme instead of registering for VAT in each customer's country.

AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators

Grace period introduced by the Digital Omnibus on AI (Reg. 2026/1744) for systems placed on the market before 2026-08-02; the new prohibition was also added by the Omnibus

Providers of generative AI products released before August 2026 that have not yet implemented watermarking; any business deploying image or video generators.

Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally

Any platform that organises work performed by individuals through an app or website (delivery, ride-hailing, cleaning, freelance marketplaces), including small platforms; only Italy and Spain had draft laws by mid-2026.

New Product Liability Directive applies: strict liability extends to software, AI and digital services

Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.

EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it

24 months after the implementing regulations of 2024-11-28 (Art. 5a Reg. 2024/1183); the Commission communicates it as 'end of 2026'

No direct obligation on private businesses yet; companies dealing with public authorities and those doing KYC/onboarding should prepare to accept wallet-based identification.

Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835

PROPOSED, not confirmed: the Ministry of Finance's 2024 multi-year plan targets €820 for 2027 (after €780 in 2026), but the Ministry of Welfare's 2026 recalculation under the standard 46%-of-average-wage formula proposes €835 instead. As of 2026-09-07 no Cabinet regulation has fixed the 2027 figure; historically the decision is taken in the autumn budget process (the 2026 figure of €780 was set that way in 2025). Do not treat either number as final.

Every employer in Latvia with staff on or near the minimum wage, including part-time employees whose pro-rata wage is based on it.

Data Act: cloud providers must stop charging switching and data-egress fees

All cloud, SaaS, PaaS and hosting providers serving EU customers; every business that buys cloud services benefits.

Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software

Manufacturers, importers and distributors of machines, robots, lifting equipment, partly completed machinery and safety components (including safety software), of any size.

Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh

Manufacturers and importers of EV batteries, light-means-of-transport batteries (e-bikes, scooters) and industrial batteries above 2 kWh, and of products built with them (e-bikes, energy-storage systems, forklifts, EVs); distributors must check the QR code is present. Ordinary consumer batteries (e.g. AA/AAA, phone or laptop batteries) and products containing only those are out of scope.

Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 April

Next: 30 April 2027then 30 April 2028, 30 April 2029

Latvia companies that place electrical/electronic equipment or batteries on the market and are registered producers under the EPR system, e.g. consumer-electronics importers and retailers.

Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April

Next: 30 April 2027then 30 April 2028, 30 April 2029

Latvia companies that place packaging or single-use tableware on the market and are registered producers under the EPR system. This is the producer-responsibility reporting duty owed to VVD, separate from the quarterly dabas resursu nodoklis (DRN) tax declaration filed with VID.

Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies

Recurring version of the former one-off entry lv-annual-report-filing-micro-small: 5 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 May for a standard 1 Jan–31 Dec financial year.

Next: 31 May 2027then 31 May 2028, 31 May 2029

All Latvia-registered micro and small companies and equivalent entities (not exceeding 2 of: €4M balance sheet, €8M net turnover, 50 employees).

EU Deforestation Regulation: due diligence applies for micro and small enterprises

Postponed by Regulation (EU) 2025/2650; micro/small primary operators in low-risk countries only file a one-off simplified declaration. Tag scoping clarified 2026-09-08: sectors/flags cannot express 'only these 7 commodities' in this dataset's tag vocabulary, so a general importer in the listed sectors can still match by tags alone — read whoIsAffected below to check whether your actual goods are covered before treating this as applicable.

ONLY micro and small importers, wood and furniture makers, coffee roasters, chocolate makers, printers and retailers that actually deal in EUDR Annex I commodities and their derived products: cattle (incl. leather), cocoa (incl. chocolate), coffee, palm oil, rubber (incl. tyres), soy, and wood (incl. furniture, paper, printed products). This does NOT cover general consumer goods, electronics, textiles or other imports/exports outside that Annex I list — e.g. a general e-commerce importer of unrelated goods (even one that also imports batteries) is out of scope even though the sector/flag tags below cannot fully exclude that profile.

Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)

Receiving instant euro payments is mandatory for non-euro-area PSPs from 2027-01-09; sending and VoP from 2027-07-09

Banks and payment institutions in non-euro Member States; businesses in Poland, Sweden, Czechia, Hungary, Denmark, Romania and Bulgaria paying or receiving euros.

Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 August

First occurrence in the recurrence sequence; the 2026 occurrence has already passed as of this entry's lastVerified date, so the next live occurrence is 2027-08-31.

Next: 31 August 2027then 31 August 2028, 31 August 2029

Latvia companies that place electrical/electronic equipment or batteries on the market and are registered producers under the EPR system, e.g. consumer-electronics importers and retailers.

AI Act: GPAI models placed on the market before August 2025 must comply

Providers of older foundation models still offered in the EU, including companies that fine-tuned and released such models.

CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers

Definitive period started 2026-01-01; importers above 50 tonnes/year had to apply for authorised CBAM declarant status by 2026-03-31. Declaration deadline per the 2025 CBAM simplification regulation – confirm with your national CBAM authority

Any business importing the listed goods from outside the EU, including small manufacturers, construction firms and traders buying steel or aluminium products directly from non-EU suppliers.

DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

Reporting obligation applies from 2026-01-01; the Commission states the first report is due within nine months after the end of 2026 – national laws may set an earlier date (e.g. 31 January), check your Member State

Any business that provides crypto exchange, transfer or custody services to EU customers, including MiCA-authorised firms and non-EU providers serving EU users.

Latvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous work

Not a shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzības jautājumos' (in force since 2010-10-01), §23, requires repeated instruction at least once every 12 months for standard work, and at least once every 6 months for work with hazardous equipment or on the employer's approved increased-risk-work list, counted from each employee's previous instruction. The date shown is an illustrative annual placeholder, not everyone's actual due date.

Next: 1 October 2027then 1 October 2028, 1 October 2029

Every registered employer in Latvia with at least one employee, of any size or sector.

Latvia: work environment risk assessment must be reviewed at least once a year

Not a shared calendar deadline: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in force since 2007) requires the review at least once every 12 months, counted from your own company's previous risk assessment, plus immediately after a workplace/process change, an accident, or detected non-compliance (§18); the internal-uzraudzība system as a whole must also be checked at least once a year (§40). The date shown is an illustrative annual placeholder, not everyone's actual due date — calendar your own review 12 months after your last one.

Next: 2 October 2027then 2 October 2028, 2 October 2029

Every registered employer in Latvia with at least one employee, of any size or sector — including a one-person office with a single hired employee.

AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)

Postponed from 2026-08-02 by the Digital Omnibus on AI, Regulation (EU) 2026/1744 (OJ 2026-07-24, in force 2026-07-27)

Companies building such AI systems, and any employer or lender that uses them (deployer duties), regardless of size. SMEs get simplified documentation templates.

CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products

Manufacturers, importers and distributors that place a 'product with digital elements' on the EU market as a distinct product — connected hardware, distributable/installable software, firmware, and client apps a manufacturer ships with a device — including IoT makers and app developers. A pure browser-delivered SaaS with no distributed installable product is generally OUT of CRA scope per Recitals 11-12 (standalone remote data-processing solutions are excluded); the flags below can only approximate this distinction, so read this note rather than relying on the tags alone if you sell software purely as a hosted service.

Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour

Any business that places products on the EU market or exports from it — manufacturers, importers and distributors of any size — with the highest practical exposure for importers sourcing from regions or sectors with documented forced-labour risk.

EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification

36 months after the implementing regulations (Art. 5f Reg. 2024/1183); exact national enforcement dates may vary

Regulated service providers in finance, telecom, energy, health, transport and large platforms, of any size.

ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)

Indicative. Per the Commission's ESPR working plan 2025-2030 delegated acts are targeted for iron & steel in 2026 and textiles, tyres and aluminium in 2027; obligations typically apply ~18 months after adoption. As of August 2026 no delegated act has been adopted

Manufacturers, importers and brands of the first product groups, especially clothing, footwear, steel products, tyres and furniture; retailers will need to display DPP information.

Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

Placeholder – no application date exists. Commission proposal COM(2023) 533 remains open: Parliament adopted its position in April 2024, but the file is classified 'Blocked' by the European Parliament's Legislative Train Schedule (no Council progress for 9+ months, as of Aug 2026) and 'Ongoing' by the EUR-Lex procedure tracker — not withdrawn, despite some secondary sources claiming so. Existing Directive 2011/7/EU (60-day default) continues to apply.

All businesses, especially SMEs supplying larger customers on long payment terms.

Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices

Postponed from the original 2026-01-01 plan by amendments to the Grāmatvedības likums (adopted 2024-10-31 and 2025-06-05); confirmed on likumi.lv/fm.gov.lv and restated in Cabinet Regulation No. 749 (2025-12-09), which also requires the e-invoice to be pushed to VID at the same time. Early/voluntary use of the same VID e-invoice channel before 2028 appears to be technically possible via VID's EDS, but no specific voluntary-phase start date could be confirmed from an official source this session — do not rely on the previously cited '2026-03-30 voluntary phase' claim.

All companies and self-employed persons registered in Latvia that invoice other businesses – micro to large.

ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration

Council Directive (EU) 2025/516; Member States may postpone the platform deemed-supplier rules until 2030-01-01

Marketplaces and booking platforms in accommodation and transport; SMEs selling cross-border in the EU that currently hold several VAT registrations.

AI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)

Postponed from 2027-08-02 by the Digital Omnibus on AI (Reg. 2026/1744)

Manufacturers and importers of physical products with AI safety functions, and their software suppliers.

PPWR: minimum recycled content in plastic packaging and bans on certain single-use formats

Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.

European Accessibility Act: end of transition for legacy service contracts and self-service terminals

Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.

ViDA: mandatory e-invoicing and near-real-time digital reporting for intra-EU B2B transactions

Every VAT-registered business that sells goods or services to businesses in other EU countries, whatever its size.

New Toy Safety Regulation applies: digital product passport replaces the declaration of conformity, stricter chemical rules

Regulation (EU) 2025/2509 published OJ 2025-12-12, in force 2026-01-01, applies after a 4.5-year transition; toys placed on the market before that date may continue to be sold

Toy manufacturers, importers, distributors and online sellers/marketplaces, of any size.

ViDA: national e-invoicing/reporting systems must be interoperable with the EU standard

Businesses operating in several EU countries with different national e-invoicing regimes.