BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lv-annual-report-filing-micro-small@eudeadlines.eu
DTSTAMP:20260907T234702Z
DTSTART;VALUE=DATE:20260531
DTEND;VALUE=DATE:20260601
SUMMARY:Latvia annual report filing: Latvia: annual report (gada pārskats)
  filing deadline for micro and small companies
DESCRIPTION:Latvia-registered micro and small companies must prepare\, have
  members/shareholders approve\, and electronically file their annual repor
 t with the State Revenue Service (VID) within 5 months of financial year-e
 nd. For calendar-year filers that means 31 May. Filing is done through VID
 's EDS electronic declaration system.\n\nKogo dotyczy: All Latvia-register
 ed micro and small companies and equivalent entities (not exceeding 2 of: 
 €4M balance sheet\, €8M net turnover\, 50 employees).\n\nCo zrobić: C
 lose the books\, get the annual report approved by shareholders/members\, 
 and file via VID EDS by 31 May (or within 5 months of a non-calendar year-
 end). Include an auditor's opinion if required by your statutes\, size thr
 esholds\, or a shareholder decision.\n\nSankcje: Administrative liability 
 for late filing/failure to submit under the Gada pārskatu un konsolidēto
  gada pārskatu likums\n\nUwaga do daty: Recurring annual deadline under t
 he Gada pārskatu un konsolidēto gada pārskatu likums: micro and small c
 ompanies/groups must submit the shareholder/member-approved annual report 
 to VID no later than 5 months after financial year-end (and within 1 month
  of approval). For a standard 1 Jan-31 Dec 2025 financial year this is 31 
 May 2026. The deadline was extended by one month (from 4 to 5 months) for 
 reporting years from 2022 onward.\n\nStatus: Potwierdzony\nhttps://eudeadl
 ines.eu/pl/deadline/lv-annual-report-filing-micro-small
URL:https://eudeadlines.eu/pl/deadline/lv-annual-report-filing-micro-small
CATEGORIES:LV,Latvia annual report filing
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR