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-vsaoi-quarterly@eudeadlines.eu
DTSTAMP:20260908T203054Z
DTSTART;VALUE=DATE:20261017
DTEND;VALUE=DATE:20261018
SUMMARY:Latvia self-employed VSAOI/IIN: Latvia: self-employed person's quar
 terly VSAOI/IIN report due by the 17th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=17
DESCRIPTION:A self-employed person (pašnodarbinātais) registered with VID
  as performing saimnieciskā darbība must file a quarterly report of thei
 r own mandatory state social insurance (VSAOI) contribution base and perso
 nal income tax (IIN)\, then pay the resulting contributions into the singl
 e tax account. This is separate from the employer-side monthly reports tha
 t only apply when the person has employees.\n\nWho is affected: Latvia-reg
 istered self-employed individuals (sole traders\, and other persons regist
 ered as veicot saimniecisko darbību\, e.g. an outsourced accountant worki
 ng for themselves) who pay their own VSAOI/IIN rather than having an emplo
 yer withhold it.\n\nWhat to do: File the quarterly VSAOI/IIN report via VI
 D EDS by the 17th of the month after the quarter ends\, then pay the calcu
 lated contributions into the single tax account by the 23rd of the same mo
 nth. A report is not required for a quarter with no income\, but the separ
 ate annual income declaration is still mandatory regardless of income.\n\n
 Penalty: Late-payment penalty (nokavējuma nauda) of 0.05% of the outstand
 ing amount per day under Section 29 of the Law On Taxes and Duties\, as fo
 r other VID-administered taxes.\n\n\nStatus: Confirmed\nhttps://eudeadline
 s.eu/deadline/lv-self-employed-vsaoi-quarterly
URL:https://eudeadlines.eu/deadline/lv-self-employed-vsaoi-quarterly
CATEGORIES:LV,Latvia self-employed VSAOI/IIN
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia self-employed VSAOI/IIN: Latvia: self-employed person's 
 quarterly VSAOI/IIN report due by the 17th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia self-employed VSAOI/IIN: Latvia: self-employed person's 
 quarterly VSAOI/IIN report due by the 17th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR