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-mun-simplified-natural-persons-2027@eudeadlines.eu
DTSTAMP:20260907T234752Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:[indicative date] Latvia micro-enterprise tax (MUN): Latvia: propos
 ed simplified 10% micro-enterprise tax for individuals serving other indiv
 iduals
DESCRIPTION:A draft amendment would let self-employed individuals who provi
 de services only to other natural persons (no employees\, turnover ≤ €
 25\,000/year\, not already a general micro-enterprise taxpayer) pay a simp
 lified 10% tax\, well below the current 25% general micro-enterprise tax r
 ate\, cutting red tape for very small service providers (tutors\, hairdres
 sers\, personal trainers\, etc.).\n\nQui est concerné: Latvian sole trade
 rs/self-employed individuals providing services exclusively to consumers\,
  with no employees and turnover ≤ €25\,000/year.\n\nQue faire: If you 
 fit this profile\, track the bill's remaining Saeima readings before assum
 ing the 10% rate applies. Continue paying under existing rules (25% micro-
 enterprise tax or standard personal income tax/social contributions) until
  the amendment is adopted and published in Latvijas Vēstnesis.\n\n\nNote 
 sur la date : PROPOSED\, not adopted: this Mikrouzņēmumu nodokļa likums
  amendment has only conceptual support from the Saeima Budget and Finance 
 (Tax) Committee as of research date (2026-09-07) and still needs 3 plenary
  readings. The planned application date is 2027-01-01\, but this is not ye
 t law and could change or fail.\n\nStatus: Proposée\nhttps://eudeadlines.
 eu/fr/deadline/lv-mun-simplified-natural-persons-2027
URL:https://eudeadlines.eu/fr/deadline/lv-mun-simplified-natural-persons-20
 27
CATEGORIES:LV,Latvia micro-enterprise tax (MUN)
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
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