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-drn-quarterly-declaration@eudeadlines.eu
DTSTAMP:20260908T152348Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources tax 
 (DRN) quarterly declaration due by the 20th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=20
DESCRIPTION:Companies liable for Latvia's natural resources tax (packaging 
 placed on the market\, batteries/tyres\, resource extraction\, emissions\,
  etc.) must submit a quarterly DRN report to VID and pay the tax\; taxpaye
 rs whose calculated annual tax is very low may instead report and pay once
  a year.\n\nWho is affected: Any company liable for DRN\, e.g. those placi
 ng packaged goods\, batteries\, tyres\, or other DRN-taxable products on t
 he Latvian market\, or extracting natural resources/emitting pollutants ab
 ove the exempt thresholds — commonly retail\, e-commerce\, manufacturing
  and hospitality businesses.\n\nWhat to do: Submit the quarterly DRN repor
 t via VID EDS by the 20th of the month following the quarter and pay the t
 ax into the single tax account by the 23rd. If your calculated annual DRN 
 at base rates does not exceed €142.29\, you may instead report and pay o
 nce a year\, by 20 January (report) / 23 January (pay) of the following ye
 ar.\n\nPenalty: Late-payment penalty (nokavējuma nauda) of 0.05% of the o
 utstanding amount per day under Section 29 of the Law On Taxes and Duties.
 \n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-drn-quarterly-
 declaration
URL:https://eudeadlines.eu/deadline/lv-drn-quarterly-declaration
CATEGORIES:LV,Latvia dabas resursu nodoklis (DRN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
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ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR