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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-mun-quarterly-declaration@eudeadlines.eu
DTSTAMP:20261025T071905Z
DTSTART;VALUE=DATE:20270115
DTEND;VALUE=DATE:20270116
SUMMARY:Latvia micro-enterprise tax (MUN): Latvia: micro-enterprise tax (MU
 N) quarterly declaration due by the 15th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=15
DESCRIPTION:Companies registered under Latvia's micro-enterprise tax (mikro
 uzņēmumu nodoklis\, MUN) regime must file a quarterly declaration with V
 ID reporting turnover for each month of the quarter and the resulting tax.
 \n\nWer betroffen ist: Latvia individual merchants (individuālie komersan
 ti)\, individual enterprises\, farm/fishing enterprises and other natural 
 persons registered with VID as performing business activity (Mikrouzņēmu
 mu nodokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN reg
 ime and remain within its turnover and other eligibility limits. SIAs (lim
 ited liability companies) can NOT hold micro-enterprise taxpayer status 
 — that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkt
 s) — so this entry is never relevant to an SIA\, only to sole-trader-typ
 e registrations.\n\nWas zu tun ist: File the quarterly MUN declaration via
  VID EDS by the 15th of the month after the quarter ends\, then pay the ca
 lculated micro-enterprise tax into the single tax account by the 23rd of t
 he same month.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.
 05% of the outstanding amount per day under Section 29 of the Law On Taxes
  and Duties.\n\nHinweis zum Datum: Corrected 2026-09-08: SIAs (limited lia
 bility companies) cannot hold micro-enterprise taxpayer status. Since MUN 
 eligibility narrowed with effect from 2021\, only individually-registered 
 taxpayers qualify (Mikrouzņēmumu nodokļa likums\, 1. panta 3. punkts)\;
  a transitional exception let SIAs that already had MUN status keep it thr
 ough 2021\, but Pārejas noteikumu 36. punkts ended even that on 2022-01-0
 1. This entry previously stated SIAs were included — that was wrong.\n\n
 Status: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-mun-quarterly-de
 claration
URL:https://eudeadlines.eu/de/deadline/lv-mun-quarterly-declaration
CATEGORIES:LV,Latvia micro-enterprise tax (MUN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia micro-enterprise tax (MUN): Latvia: micro-enterprise tax
  (MUN) quarterly declaration due by the 15th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia micro-enterprise tax (MUN): Latvia: micro-enterprise tax
  (MUN) quarterly declaration due by the 15th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR