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VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
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X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lv-mun-quarterly-declaration@eudeadlines.eu
DTSTAMP:20261025T070137Z
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\nVem som berörs: 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\nVad du ska göra: File the quarterly MUN declaration via 
 VID EDS by the 15th of the month after the quarter ends\, then pay the cal
 culated micro-enterprise tax into the single tax account by the 23rd of th
 e same month.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.0
 5% of the outstanding amount per day under Section 29 of the Law On Taxes 
 and Duties.\n\nAnmärkning om datumet: Corrected 2026-09-08: SIAs (limited
  liability companies) cannot hold micro-enterprise taxpayer status. Since 
 MUN eligibility narrowed with effect from 2021\, only individually-registe
 red taxpayers qualify (Mikrouzņēmumu nodokļa likums\, 1. panta 3. punkt
 s)\; 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 previously stated SIAs were included — that was wrong.
 \n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lv-mun-quarterl
 y-declaration
URL:https://eudeadlines.eu/sv/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
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