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:20260908T203022Z
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\nWho is affecte
 d: Latvian self-employed individuals/sole traders (e.g. an outsourced acco
 untant working for themselves) and anyone else the Law On Personal Income 
 Tax requires to file a mandatory annual declaration. For a self-employed p
 erson this is a separate\, additional filing on top of their quarterly VSA
 OI/IIN reports.\n\nWhat to do: Prepare your income and expense summary for
  the previous calendar year and file the gada ienākumu deklarācija via V
 ID EDS between 1 March and 1 June. Pay any additional IIN due by 23 June o
 f the same year.\n\nPenalty: Late-filing/late-payment penalties under the 
 Law On Personal Income Tax and the Law On Taxes and Duties (nokavējuma na
 uda of 0.05% per day on unpaid tax)\; exact late-filing fine amount not co
 nfirmed from a source fetched this session.\n\n\nStatus: Confirmed\nhttps:
 //eudeadlines.eu/deadline/lv-self-employed-annual-income-declaration
URL:https://eudeadlines.eu/deadline/lv-self-employed-annual-income-declarat
 ion
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