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-oss-vat-return-quarterly@eudeadlines.eu
DTSTAMP:20260908T221209Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Latvia / EU One Stop Shop (OSS) VAT: Latvia: OSS quarterly VAT retu
 rn due by the end of the following month
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered businesses using the EU VAT One Stop Shop (Un
 ion scheme\, for cross-border B2C sales of goods and digital/other service
 s to consumers in other EU member states above the EUR 10\,000 combined th
 reshold) must submit their OSS VAT return via VID's EDS electronically by 
 the last day of the month following each calendar quarter\, and pay any VA
 T due by the same date. The deadline mechanics are set at EU level and are
  identical in every member state\; only the filing portal (EDS for Latvia)
  differs.\n\nWho is affected: Latvia-registered companies selling goods or
  digital/other services to consumers in other EU member states whose combi
 ned cross-border B2C turnover exceeds EUR 10\,000 a year and who use the O
 SS Union scheme instead of registering for VAT in each customer's country.
 \n\nWhat to do: Register for the OSS Union scheme in VID's EDS once cross-
 border B2C sales are expected to exceed EUR 10\,000/year (or opt in volunt
 arily). File the OSS VAT return and pay VAT due electronically by 30 April
  (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, following year
 ).\n\nPenalty: Exclusion from the OSS scheme for repeated non-compliance\,
  forcing VAT registration in every destination country\; late-payment inte
 rest on VAT paid late\n\nNote: The dataset previously only carried an Esto
 nia-jurisdiction OSS entry (ee-oss-vat-return-quarterly)\; since a deadlin
 e's jurisdiction gates which country profiles see it\, Latvia-registered O
 SS filers need their own entry even though the EU-level deadline mechanics
  are identical.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-o
 ss-vat-return-quarterly
URL:https://eudeadlines.eu/deadline/lv-oss-vat-return-quarterly
CATEGORIES:LV,Latvia / EU One Stop Shop (OSS) VAT
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia / EU One Stop Shop (OSS) VAT: Latvia: OSS quarterly VAT 
 return due by the end of the following month — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia / EU One Stop Shop (OSS) VAT: Latvia: OSS quarterly VAT 
 return due by the end of the following month — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR