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:20260908T221817Z
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\nVoor wie geldt dit: Latvia-registered companies selling goods
  or digital/other services to consumers in other EU member states whose co
 mbined cross-border B2C turnover exceeds EUR 10\,000 a year and who use th
 e OSS Union scheme instead of registering for VAT in each customer's count
 ry.\n\nWat u moet doen: Register for the OSS Union scheme in VID's EDS onc
 e cross-border B2C sales are expected to exceed EUR 10\,000/year (or opt i
 n voluntarily). File the OSS VAT return and pay VAT due electronically by 
 30 April (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, follow
 ing year).\n\nSanctie: Exclusion from the OSS scheme for repeated non-comp
 liance\, forcing VAT registration in every destination country\; late-paym
 ent interest on VAT paid late\n\nOpmerking bij de datum: The dataset previ
 ously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-qu
 arterly)\; since a deadline's jurisdiction gates which country profiles se
 e it\, Latvia-registered OSS filers need their own entry even though the E
 U-level deadline mechanics are identical.\n\nStatus: Bevestigd\nhttps://eu
 deadlines.eu/nl/deadline/lv-oss-vat-return-quarterly
URL:https://eudeadlines.eu/nl/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