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-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260908T152439Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment due b
 y the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered businesses in Latvia must submit their PVN decla
 ration to VID through EDS and pay any VAT due within 20 days after the end
  of the taxation period. For most active VAT payers the taxation period is
  one calendar month\, so the return and payment fall due by the 20th of th
 e following month.\n\nWer betroffen ist: Any Latvia-registered VAT payer w
 hose taxable turnover exceeded €50\,000 in the current or preceding year
 \, who trades goods/services cross-border within the EU\, belongs to a VAT
  group\, acts as a fiscal representative\, or is in the first 6 calendar m
 onths after VAT registration — in practice most actively trading VAT-reg
 istered companies.\n\nWas zu tun ist: File the PVN declaration via VID EDS
  and pay any VAT due into the single tax account (vienotais nodokļu konts
 ) by the 20th of the month following the taxation period. Re-check your ta
 xation period (month/quarter/half-year) at the start of each year\, since 
 crossing the €50\,000 turnover threshold or starting EU cross-border tra
 de switches you to monthly filing.\n\nSanktion: Late-payment penalty (noka
 vējuma nauda) of 0.05% of the outstanding amount per day under Section 29
  of the Law On Taxes and Duties (likums "Par nodokļiem un nodevām")\, pl
 us possible fines for late or non-submission of the declaration.\n\n\nStat
 us: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/de/deadline/lv-vat-return-monthly
CATEGORIES:LV,Latvia PVN (VAT) return
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR