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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:20261025T061631Z
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\nWho is affected: Latvia individual merchants (individuālie komersanti
 )\, individual enterprises\, farm/fishing enterprises and other natural pe
 rsons registered with VID as performing business activity (Mikrouzņēmumu
  nodokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN regim
 e and remain within its turnover and other eligibility limits. SIAs (limit
 ed liability companies) can NOT hold micro-enterprise taxpayer status — 
 that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkts) 
 — so this entry is never relevant to an SIA\, only to sole-trader-type r
 egistrations.\n\nWhat to do: File the quarterly MUN declaration via VID ED
 S by the 15th of the month after the quarter ends\, then pay the calculate
 d micro-enterprise tax into the single tax account by the 23rd of the same
  month.\n\nPenalty: Late-payment penalty (nokavējuma nauda) of 0.05% of t
 he outstanding amount per day under Section 29 of the Law On Taxes and Dut
 ies.\n\nNote: Corrected 2026-09-08: SIAs (limited liability companies) can
 not hold micro-enterprise taxpayer status. Since MUN eligibility narrowed 
 with effect from 2021\, only individually-registered taxpayers qualify (Mi
 krouzņēmumu nodokļa likums\, 1. panta 3. punkts)\; a transitional excep
 tion let SIAs that already had MUN status keep it through 2021\, but Pāre
 jas noteikumu 36. punkts ended even that on 2022-01-01. This entry previou
 sly stated SIAs were included — that was wrong.\n\nStatus: Confirmed\nht
 tps://eudeadlines.eu/deadline/lv-mun-quarterly-declaration
URL:https://eudeadlines.eu/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