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:20260908T152821Z
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\nQui est concerné: Any company liable for DRN\, e.g. those pla
 cing 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\, manufacturi
 ng and hospitality businesses.\n\nQue faire: Submit the quarterly DRN repo
 rt via VID EDS by the 20th of the month following the quarter and pay the 
 tax 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 
 once a year\, by 20 January (report) / 23 January (pay) of the following y
 ear.\n\nSanction: Late-payment penalty (nokavējuma nauda) of 0.05% of the
  outstanding amount per day under Section 29 of the Law On Taxes and Dutie
 s.\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lv-drn-quar
 terly-declaration
URL:https://eudeadlines.eu/fr/deadline/lv-drn-quarterly-declaration
CATEGORIES:LV,Latvia dabas resursu nodoklis (DRN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
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