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5 deadlines for a small company in Latvia

September 2026

11 days

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.

11 days
ConfirmedRecurringLVLatvia PVN (VAT) return

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.

January 2027

May 2027

264 days
ConfirmedRecurringLVLatvia annual report filing

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).

1 already in force for this profile
1347 days ago
In forceLVLatvia e-adrese

Latvia: official electronic address (e-adrese) mandatory for all legal entities

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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How reliable is this?

The 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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