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-self-employed-annual-income-declaration@eudeadlines.eu
DTSTAMP:20260908T203515Z
DTSTART;VALUE=DATE:20270601
DTEND;VALUE=DATE:20270602
SUMMARY:Latvia personal income tax (IIN) — annual declaration: Latvia: ma
 ndatory annual income declaration (gada ienākumu deklarācija) due 1 June
RRULE:FREQ=YEARLY;BYMONTH=6;BYMONTHDAY=1
DESCRIPTION:Latvian residents required to file a mandatory annual income de
 claration (gada ienākumu deklarācija) — including anyone with income f
 rom saimnieciskā darbība (self-employed/business activity) — must subm
 it it for the previous calendar year between 1 March and 1 June\, and pay 
 any additional personal income tax (IIN) due by 23 June.\n\nWer betroffen 
 ist: Latvian self-employed individuals/sole traders (e.g. an outsourced ac
 countant working for themselves) and anyone else the Law On Personal Incom
 e Tax requires to file a mandatory annual declaration. For a self-employed
  person this is a separate\, additional filing on top of their quarterly V
 SAOI/IIN reports.\n\nWas zu tun ist: Prepare your income and expense summa
 ry for the previous calendar year and file the gada ienākumu deklarācija
  via VID EDS between 1 March and 1 June. Pay any additional IIN due by 23 
 June of the same year.\n\nSanktion: Late-filing/late-payment penalties und
 er the Law On Personal Income Tax and the Law On Taxes and Duties (nokavē
 juma nauda of 0.05% per day on unpaid tax)\; exact late-filing fine amount
  not confirmed from a source fetched this session.\n\n\nStatus: Bestätigt
 \nhttps://eudeadlines.eu/de/deadline/lv-self-employed-annual-income-declar
 ation
URL:https://eudeadlines.eu/de/deadline/lv-self-employed-annual-income-decla
 ration
CATEGORIES:LV,Latvia personal income tax (IIN) — annual declaration
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia personal income tax (IIN) — annual declaration: Latvia
 : mandatory annual income declaration (gada ienākumu deklarācija) due 1 
 June — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia personal income tax (IIN) — annual declaration: Latvia
 : mandatory annual income declaration (gada ienākumu deklarācija) due 1 
 June — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR