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:20260908T152829Z
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\nKogo dotyczy: 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 an
 d hospitality businesses.\n\nCo zrobić: Submit the quarterly DRN report v
 ia 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 year.
 \n\nSankcje: Late-payment penalty (nokavējuma nauda) of 0.05% of the outs
 tanding amount per day under Section 29 of the Law On Taxes and Duties.\n\
 n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-drn-quarter
 ly-declaration
URL:https://eudeadlines.eu/pl/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