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:20260908T221909Z
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\nVem som berörs: 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\nVad du ska göra: 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 
 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\, followin
 g year).\n\nSanktion: Exclusion from the OSS scheme for repeated non-compl
 iance\, forcing VAT registration in every destination country\; late-payme
 nt interest on VAT paid late\n\nAnmärkning om datumet: The dataset previo
 usly only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-qua
 rterly)\; since a deadline's jurisdiction gates which country profiles see
  it\, Latvia-registered OSS filers need their own entry even though the EU
 -level deadline mechanics are identical.\n\nStatus: Bekräftad\nhttps://eu
 deadlines.eu/sv/deadline/lv-oss-vat-return-quarterly
URL:https://eudeadlines.eu/sv/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