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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:20261025T071912Z
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\nKogo dotyczy: Latvia individual merchants (individuālie komersanti)\,
  individual enterprises\, farm/fishing enterprises and other natural perso
 ns registered with VID as performing business activity (Mikrouzņēmumu no
 dokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN regime a
 nd remain within its turnover and other eligibility limits. SIAs (limited 
 liability companies) can NOT hold micro-enterprise taxpayer status — tha
 t 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 regis
 trations.\n\nCo zrobić: File the quarterly MUN declaration via VID EDS by
  the 15th of the month after the quarter ends\, then pay the calculated mi
 cro-enterprise tax into the single tax account by the 23rd of the same mon
 th.\n\nSankcje: 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\nUwaga do daty: Corrected 2026-09-08: SIAs (limited liability companies
 ) cannot hold micro-enterprise taxpayer status. Since MUN eligibility narr
 owed with effect from 2021\, only individually-registered taxpayers qualif
 y (Mikrouzņēmumu nodokļa likums\, 1. panta 3. punkts)\; a transitional 
 exception let SIAs that already had MUN status keep it through 2021\, but 
 Pārejas noteikumu 36. punkts ended even that on 2022-01-01. This entry pr
 eviously stated SIAs were included — that was wrong.\n\nStatus: Potwierd
 zony\nhttps://eudeadlines.eu/pl/deadline/lv-mun-quarterly-declaration
URL:https://eudeadlines.eu/pl/deadline/lv-mun-quarterly-declaration
CATEGORIES:LV,Latvia micro-enterprise tax (MUN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
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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