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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.
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.
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.
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.
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.
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.
Manufacturers of any product, software developers and SaaS providers, importers, fulfilment providers and, where no EU manufacturer exists, online marketplaces and distributors.
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.
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.
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.
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).
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.
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.
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.
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.
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.
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.
Producers and importers of plastic-packaged goods, hospitality businesses, food retailers and e-commerce sellers.
Small, medium and large service providers still relying on pre-2025 contracts or legacy terminals; microenterprise service providers remain exempt.
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.
Anyone who places packaged products on the EU market: manufacturers, importers, distributors, online sellers and fulfilment providers, regardless of size.
Manufacturers and importers of the covered product groups, and all retailers selling them to consumers.
Commission Regulation (EU) 2023/1545 amending Regulation (EC) 1223/2009. New products placed on the market from 2026-07-31 must comply; products already placed on the market before that date may continue to be sold (sell-through) until 2028-07-31.
Manufacturers, importers and 'responsible persons' for cosmetic products sold in the EU (skincare, haircare, fragrance, make-up, toiletries) — cosmetics have their own sectoral regime and are not covered by the General Product Safety Regulation.
Council Regulation (EU) 2026/382 (adopted 2026-02-11, OJ 2026-02-18) deletes the customs duty exemption for consignments up to €150 and imposes a transitional flat duty of €3 per item from 2026-07-01 until 2028-07-01, when the EU Customs Data Hub is due to apply normal, item-specific tariffs instead.
Online sellers and marketplaces that ship low-value parcels directly to EU consumers from outside the EU, and the consumers who receive them; does not affect goods already inside the EU or ordinary B2B shipments cleared through full customs declarations.
Banks and payment institutions directly; every business that pays or gets paid by bank transfer is affected because payments with a name/IBAN mismatch now trigger warnings and may be delayed.
The Preču un pakalpojumu piekļūstamības likums and its implementing MK noteikumi Nr. 128 entered into force on 2025-06-28, transposing the European Accessibility Act (EU) 2019/882. Already in force, but enforcement/market-surveillance activity by PTAC and sector regulators is expected to intensify through 2026-2028, which is why this is included as a live obligation.
Small, medium and large companies selling in-scope products or services (especially e-commerce, banking, transport, telecom) in Latvia; microenterprises under the size/turnover threshold are exempt.
Microenterprises (fewer than 10 staff and turnover or balance sheet ≤€2m) providing the listed services are exempt from the EAA; microenterprises manufacturing the listed physical products are not. Beyond that: any business selling to consumers online or providing the listed services in the EU — small, medium and large service providers, and product manufacturers of any size.
Manufacturers, importers, distributors, online sellers and marketplaces of non-food consumer products, whatever their size.
Any business offering an online intermediary service to users in the EU: hosting user content, running a marketplace or listings feature, an app store, a search engine, a social network. A micro or small enterprise (fewer than 50 staff, turnover/balance sheet under EUR 10M) is exempt from the Section 3 transparency, recommender-system and advertising duties, and keeps that exemption for a further 12 months after it stops qualifying. A company that only sells its own goods or services online, without hosting third-party content or listings (a typical single-vendor e-commerce store or a SaaS product), is generally not itself an 'intermediary service' under the DSA at all.
In force since 2023-01-01 under the Oficiālās elektroniskās adreses likums for all legal entities in Latvia's registers (companies, associations, foundations, trade unions, etc.). Still relevant for 2026-2028: every newly registered entity must activate one immediately, adoption/usage is reported by DVI as still well below 100%, and automatic e-address assignment for newly registered entities is planned (not yet in force) by end of 2026.
Every company, association, foundation and other legal entity registered in Latvia, including newly formed ones — this covers essentially all businesses.
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See Pro plansThe registry is a curated dataset of 165 deadlines compiled on 7 September 2026 from official sources (EUR-Lex, the European Commission, national authorities), with law-firm explainers as a secondary source; every entry shows its sources and a "last verified" date. Dates can move (the Digital Omnibus is a live example), so entries are re-verified manually at least monthly and whenever a change is announced, and status badges tell you whether a date is confirmed, proposed, delayed or already in force. Spotted an error? Email hello@eudeadlines.eu · more about the data.
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