BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Latvia\, small)
NAME:EU Deadline Radar (Latvia\, small)
X-WR-CALDESC:Compliance deadlines for your profile. https://eudeadlines.eu/
 de?c=LV&s=small&f=employs_staff
BEGIN:VEVENT
UID:lv-employer-report-monthly@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20260917
DTEND;VALUE=DATE:20260918
SUMMARY:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly repo
 rt (darba devēja ziņojums) due by the 17th
RRULE:FREQ=MONTHLY;BYMONTHDAY=17
DESCRIPTION:Employers with staff must submit a monthly "darba devēja ziņo
 jums" to VID\, reporting each employee's mandatory state social insurance 
 (VSAOI) contribution base and the personal income tax (IIN) withheld for t
 he previous reporting month.\n\nWer betroffen ist: Every Latvia-registered
  employer\, including a one-person SIA where the board member is on payrol
 l\, that paid at least one person reportable employment income in the repo
 rting month.\n\nWas zu tun ist: Submit the darba devēja ziņojums via VID
  EDS by the 17th of the month following the reporting month\, listing each
  employee's income and contribution base. Reconcile it with payroll record
 s ahead of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSankt
 ion: Administrative fine for late or non-submission of the report under th
 e Law On Taxes and Duties\; an inaccurate or late report that understates 
 the tax due can also trigger a nokavējuma nauda of 0.05% per day on the s
 hortfall.\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-e
 mployer-report-monthly
URL:https://eudeadlines.eu/de/deadline/lv-employer-report-monthly
CATEGORIES:LV,Latvia VSAOI/IIN employer's report
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia UIN (corporate income tax): Latvia: monthly corporate income
  tax (UIN) declaration due by the 20th when profit is distributed
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Latvia's corporate income tax is charged only when profit is di
 stributed (e.g. dividends) or spent on non-business or other UIN-taxable i
 tems\, not on an annual accrual basis\, and the taxation period is the cal
 endar month. In any month such a taxable event occurs\, the company must f
 ile a UIN declaration and pay the tax by the 20th of the following month\;
  months with no taxable event require no filing.\n\nWer betroffen ist: Any
  Latvia-registered company under the general CIT regime (SIA\, AS) that di
 stributes dividends\, covers non-business expenses\, or has another UIN-ta
 xable event in a given calendar month. Companies that fully reinvest profi
 t and have no such events have no monthly filing obligation.\n\nWas zu tun
  ist: Track dividend decisions and other UIN-taxable transactions with you
 r accountant every month. When a taxable event occurred\, file the UIN dec
 laration via VID EDS and pay the tax by the 20th of the following month\; 
 when none occurred\, no declaration is due for that month.\n\nSanktion: La
 te-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount 
 per day under Section 29 of the Law On Taxes and Duties\, plus possible fi
 nes for non-submission when a declaration was in fact due.\n\n\nStatus: Be
 stätigt\nhttps://eudeadlines.eu/de/deadline/lv-cit-distributed-profit-mon
 thly
URL:https://eudeadlines.eu/de/deadline/lv-cit-distributed-profit-monthly
CATEGORIES:LV,Latvia UIN (corporate income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260909T020843Z
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
BEGIN:VEVENT
UID:lv-vsaoi-iin-payment-monthly@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20260923
DTEND;VALUE=DATE:20260924
SUMMARY:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (VSAOI
 ) and payroll income tax (IIN) payment due by the 23rd
RRULE:FREQ=MONTHLY;BYMONTHDAY=23
DESCRIPTION:Employers must pay both the employee's and the employer's share
  of state mandatory social insurance contributions (VSAOI)\, together with
  the personal income tax (IIN) withheld from staff\, into the single tax a
 ccount by the 23rd of the month following the reporting month.\n\nWer betr
 offen ist: Every Latvia-registered employer with staff or a board member o
 n payroll for the reporting month.\n\nWas zu tun ist: Using the figures al
 ready filed in the darba devēja ziņojums\, pay the combined VSAOI (emplo
 yer + employee shares) and withheld IIN into the vienotais nodokļu konts 
 (single tax account) by the 23rd of the month following the reporting mont
 h\, using the current rates published by VID.\n\nSanktion: Late-payment pe
 nalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under
  Section 29 of the Law On Taxes and Duties.\n\n\nStatus: Bestätigt\nhttps
 ://eudeadlines.eu/de/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/de/deadline/lv-vsaoi-iin-payment-monthly
CATEGORIES:LV,Latvia VSAOI/IIN payment
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-natural-resource-tax-plastic-packaging-epr@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20261001
DTEND;VALUE=DATE:20261002
SUMMARY:Latvia natural resource tax (DRN) – packaging EPR: Latvia: natura
 l resource tax liability for non-recycled plastic packaging shifts to EPR 
 scheme operators
DESCRIPTION:Latvia's packaging natural-resource tax (dabas resursu nodoklis
 ) currently lets companies self-report and pay tax on non-recycled packagi
 ng directly. From 1 October 2026\, for plastic-containing packaging\, that
  liability shifts to a licensed extended-producer-responsibility (EPR) sch
 eme operator — companies placing packaged goods on the Latvian market mu
 st contract with such an operator or remain personally liable for the (oft
 en higher) non-recycled-packaging tax rate.\n\nWer betroffen ist: Any comp
 any placing packaged goods (retail\, food and beverage\, e-commerce\, manu
 facturing) on the Latvian market that is liable for DRN on packaging\, par
 ticularly those without an existing EPR/producer-responsibility contract.\
 n\nWas zu tun ist: Check whether your packaging is already covered by an E
 PR operator contract under the Ministry of Climate and Energy's scheme\; i
 f not\, arrange one before 1 October 2026 or budget to self-report and pay
  DRN on non-recycled plastic packaging directly. Keep filing quarterly DRN
  reports (due the 20th of the month after the quarter\, payment by the 23r
 d) regardless.\n\nSanktion: Standard DRN late-declaration/late-payment pen
 alties under the Dabas resursu nodokļa likums and the Law On Taxes and Du
 ties\n\nHinweis zum Datum: Amendment to the Dabas resursu nodokļa likums\
 , transitional provisions point 50\, takes effect 2026-10-01: for packagin
 g that wholly/partly consists of plastic and is not recycled in the report
 ing period\, the taxpayer becomes the 'apsaimniekotājs' (extended produce
 r responsibility scheme operator) contracted with the Ministry of Climate 
 and Energy's designated institution\, rather than the placing company itse
 lf (unless it has no such contract).\n\nStatus: Bestätigt\nhttps://eudead
 lines.eu/de/deadline/lv-natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/de/deadline/lv-natural-resource-tax-plastic-pack
 aging-epr
CATEGORIES:LV,Latvia natural resource tax (DRN) – packaging EPR
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia natural resource tax (DRN) – packaging EPR: Latvia: na
 tural resource tax liability for non-recycled plastic packaging shifts to 
 EPR scheme operators — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia natural resource tax (DRN) – packaging EPR: Latvia: na
 tural resource tax liability for non-recycled plastic packaging shifts to 
 EPR scheme operators — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-drn-quarterly-declaration@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources tax 
 (DRN) quarterly declaration due by the 20th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=20
DESCRIPTION:Companies liable for Latvia's natural resources tax (packaging 
 placed on the market\, batteries/tyres\, resource extraction\, emissions\,
  etc.) must submit a quarterly DRN report to VID and pay the tax\; taxpaye
 rs whose calculated annual tax is very low may instead report and pay once
  a year.\n\nWer betroffen ist: Any company liable for DRN\, e.g. those pla
 cing packaged goods\, batteries\, tyres\, or other DRN-taxable products on
  the Latvian market\, or extracting natural resources/emitting pollutants 
 above the exempt thresholds — commonly retail\, e-commerce\, manufacturi
 ng and hospitality businesses.\n\nWas zu tun ist: Submit the quarterly DRN
  report via VID EDS by the 20th of the month following the quarter and pay
  the tax into the single tax account by the 23rd. If your calculated annua
 l DRN at base rates does not exceed €142.29\, you may instead report and
  pay once a year\, by 20 January (report) / 23 January (pay) of the follow
 ing year.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.05% o
 f the outstanding amount per day under Section 29 of the Law On Taxes and 
 Duties.\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-drn
 -quarterly-declaration
URL:https://eudeadlines.eu/de/deadline/lv-drn-quarterly-declaration
CATEGORIES:LV,Latvia dabas resursu nodoklis (DRN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:platform-work-directive-transposition@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäftigung
 svermutung und Regeln zum algorithmischen Management müssen national gelt
 en
DESCRIPTION:Die Richtlinie (EU) 2024/2831 muss bis zum 2. Dezember 2026 umg
 esetzt werden. Für digitale Arbeitsplattformen gilt eine widerlegbare Ver
 mutung\, dass ihre Beschäftigten Arbeitnehmer sind\, wenn die Plattform d
 ie Arbeit steuert\; sie müssen transparent über automatisierte Überwach
 ungs- und Entscheidungssysteme informieren\, bei Entscheidungen wie Kontos
 perrungen Menschen einbeziehen und dürfen bestimmte personenbezogene Date
 n (Emotionen\, private Chats) nicht verarbeiten.\n\nWer betroffen ist: Jed
 e Plattform\, die von Einzelpersonen erbrachte Arbeit über eine App oder 
 Website organisiert (Lieferdienste\, Fahrdienstvermittlung\, Reinigung\, F
 reelancer-Marktplätze)\, einschließlich kleiner Plattformen\; bis Mitte 
 2026 hatten nur Italien und Spanien Gesetzentwürfe.\n\nWas zu tun ist: Be
 urteilen Sie\, ob Ihre Auftragnehmer nach dem nationalen Test als Arbeitne
 hmer gelten würden\, und budgetieren Sie eine Neueinstufung. Dokumentiere
 n Sie jedes automatisierte System\, das Vergütung\, Aufgaben oder Zugang 
 beeinflusst\, bereiten Sie Erklärungen für die Beschäftigten vor und ri
 chten Sie eine menschliche Überprüfung wesentlicher Entscheidungen ein. 
 Verfolgen Sie das Umsetzungsgesetz Ihres Mitgliedstaats.\n\nSanktion: Nati
 onal festgelegt\; Kosten der Neueinstufung und Nachzahlung von Sozialbeitr
 ägen\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/platform
 -work-directive-transposition
URL:https://eudeadlines.eu/de/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti
 gungsvermutung und Regeln zum algorithmischen Management müssen national 
 gelten — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Plattformarbeitsrichtlinie: Beschäfti
 gungsvermutung und Regeln zum algorithmischen Management müssen national 
 gelten — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-minimum-wage-2027-proposed@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20270101
DTEND;VALUE=DATE:20270102
SUMMARY:[indicative date] Latvia minimum wage: Latvia: 2027 minimum monthly
  wage not yet fixed — planned €820\, Ministry of Welfare proposes €8
 35
DESCRIPTION:Latvia's minimum monthly wage is expected to rise again on 1 Ja
 nuary 2027\, but the exact figure is still undecided: government multi-yea
 r planning assumed €820\, while the Ministry of Welfare's updated calcul
 ation suggests €835. The Cabinet of Ministers typically finalises the fo
 llowing year's figure in the autumn budget round.\n\nWer betroffen ist: Ev
 ery employer in Latvia with staff on or near the minimum wage\, including 
 part-time employees whose pro-rata wage is based on it.\n\nWas zu tun ist:
  Do not update payroll systems yet. Track the Cabinet's autumn 2026 budget
  decision (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure befor
 e changing contracts or payroll settings.\n\n\nHinweis zum Datum: PROPOSED
 \, not confirmed: the Ministry of Finance's 2024 multi-year plan targets 
 €820 for 2027 (after €780 in 2026)\, but the Ministry of Welfare's 202
 6 recalculation under the standard 46%-of-average-wage formula proposes 
 €835 instead. As of 2026-09-07 no Cabinet regulation has fixed the 2027 
 figure\; historically the decision is taken in the autumn budget process (
 the 2026 figure of €780 was set that way in 2025). Do not treat either n
 umber as final.\n\nStatus: Vorgeschlagen\nhttps://eudeadlines.eu/de/deadli
 ne/lv-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/de/deadline/lv-minimum-wage-2027-proposed
CATEGORIES:LV,Latvia minimum wage
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia minimum wage: Latvia: 2027 minimum monthly wage not yet 
 fixed — planned €820\, Ministry of Welfare proposes €835 — due in 
 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia minimum wage: Latvia: 2027 minimum monthly wage not yet 
 fixed — planned €820\, Ministry of Welfare proposes €835 — due in 
 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-epr-packaging-annual-report@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Latvia extended producer responsibility (EPR) — packaging: Latvia
 : packaging & single-use tableware producer — annual audited EPR report 
 due 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:Producers registered under Latvia's extended producer responsib
 ility (EPR) system for packaging and single-use tableware must submit an a
 udited annual report to the State Environmental Service (VVD) covering the
  previous calendar year (1 January-31 December)\, by 30 April.\n\nWer betr
 offen ist: Latvia companies that place packaging or single-use tableware o
 n the market and are registered producers under the EPR system. This is th
 e producer-responsibility reporting duty owed to VVD\, separate from the q
 uarterly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\nW
 as zu tun ist: Compile your annual packaging/single-use-tableware placed-o
 n-market data\, have it audited as required by your EPR scheme\, and submi
 t the report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April coveri
 ng the previous calendar year.\n\n\n\nStatus: Bestätigt\nhttps://eudeadli
 nes.eu/de/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/de/deadline/lv-epr-packaging-annual-report
CATEGORIES:LV,Latvia extended producer responsibility (EPR) — packaging
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-annual-report-yearly-micro-small@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Latvia annual report filing: Latvia: annual report (gada pārskats)
  yearly filing deadline for micro and small companies
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered micro and small companies must prepare\, have
  members/shareholders approve\, and electronically file their annual repor
 t with the State Revenue Service (VID) within 5 months of financial year-e
 nd. For calendar-year filers that means 31 May every year. Filing is done 
 through VID's EDS electronic declaration system.\n\nWer betroffen ist: All
  Latvia-registered micro and small companies and equivalent entities (not 
 exceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\
 n\nWas zu tun ist: Close the books\, get the annual report approved by sha
 reholders/members\, and file via VID EDS by 31 May every year (or within 5
  months of a non-calendar year-end). Include an auditor's opinion if requi
 red by your statutes\, size thresholds\, or a shareholder decision.\n\nSan
 ktion: Administrative liability for late filing/failure to submit under th
 e Gada pārskatu un konsolidēto gada pārskatu likums.\n\nHinweis zum Dat
 um: Recurring version of the former one-off entry lv-annual-report-filing-
 micro-small: 5 months after financial year-end under the Gada pārskatu un
  konsolidēto gada pārskatu likums\, i.e. 31 May for a standard 1 Jan–3
 1 Dec financial year.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/dea
 dline/lv-annual-report-yearly-micro-small
URL:https://eudeadlines.eu/de/deadline/lv-annual-report-yearly-micro-small
CATEGORIES:LV,Latvia annual report filing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 7 day
 s
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-safety-instruction-renewal@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20271001
DTEND;VALUE=DATE:20271002
SUMMARY:Latvia occupational safety — repeated safety instruction: Latvia:
  repeated occupational safety instruction (atkārtotā instruktāža) due 
 at least yearly\, every 6 months for hazardous work
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=1
DESCRIPTION:Employers must give every employee repeated occupational safety
  instruction (atkārtotā instruktāža) covering the same scope as their 
 initial instruction\, at least once every 12 months for standard work\; em
 ployees doing hazardous-equipment or increased-risk work (per the employer
 's own approved list) must be re-instructed at least once every 6 months.\
 n\nWer betroffen ist: Every registered employer in Latvia with at least on
 e employee\, of any size or sector.\n\nWas zu tun ist: Track each employee
 's last safety-instruction date and schedule the next one within 12 months
  (6 months for staff on hazardous-equipment/increased-risk work\, per your
  own approved list). Keep signed instruction logs on file for VDI inspecti
 on.\n\nSanktion: VDI administrative enforcement under the Darba aizsardzī
 bas likums for missing or overdue instruction\; specific fine amounts not 
 confirmed from a source fetched this session.\n\nHinweis zum Datum: Not a 
 shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība darb
 a aizsardzības jautājumos' (in force since 2010-10-01)\, §23\, requires
  repeated instruction at least once every 12 months for standard work\, an
 d at least once every 6 months for work with hazardous equipment or on the
  employer's approved increased-risk-work list\, counted from each employee
 's previous instruction. The date shown is an illustrative annual placehol
 der\, not everyone's actual due date.\n\nStatus: Bestätigt\nhttps://eudea
 dlines.eu/de/deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/de/deadline/lv-safety-instruction-renewal
CATEGORIES:LV,Latvia occupational safety — repeated safety instruction
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-risk-assessment-renewal@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20271002
DTEND;VALUE=DATE:20271003
SUMMARY:Latvia occupational safety — work environment risk assessment: La
 tvia: work environment risk assessment must be reviewed at least once a ye
 ar
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=2
DESCRIPTION:Every employer must have a written work environment risk assess
 ment (darba vides risku novērtējums) and must review and update it at le
 ast once every 12 months\, and additionally whenever work activities\, pro
 cesses or conditions change materially\, a legal non-compliance is found\,
  or a workplace accident occurs.\n\nWer betroffen ist: Every registered em
 ployer in Latvia with at least one employee\, of any size or sector — in
 cluding a one-person office with a single hired employee.\n\nWas zu tun is
 t: Note the date of your most recent work environment risk assessment and 
 calendar a review no later than 12 months after it. Redo the review immedi
 ately if you change premises\, equipment or ways of working\, if VDI finds
  a non-compliance\, or after any workplace accident. Keep the assessment a
 nd its review history on file for VDI inspection.\n\nSanktion: VDI adminis
 trative enforcement under the Darba aizsardzības likums for missing or ou
 tdated risk assessments\; specific fine amounts not confirmed from a sourc
 e fetched this session.\n\nHinweis zum Datum: Not a shared calendar deadli
 ne: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas 
 kārtība' (in force since 2007) requires the review at least once every 1
 2 months\, counted from your own company's previous risk assessment\, plus
  immediately after a workplace/process change\, an accident\, or detected 
 non-compliance (§18)\; the internal-uzraudzība system as a whole must al
 so be checked at least once a year (§40). The date shown is an illustrati
 ve annual placeholder\, not everyone's actual due date — calendar your o
 wn review 12 months after your last one.\n\nStatus: Bestätigt\nhttps://eu
 deadlines.eu/de/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/de/deadline/lv-risk-assessment-renewal
CATEGORIES:LV,Latvia occupational safety — work environment risk assessme
 nt
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-iii@eudeadlines.eu
DTSTAMP:20260909T020843Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang III 
 (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktur)
DESCRIPTION:KI für Personalauswahl und Mitarbeiterführung\, Kreditscoring
 \, Versicherungstarifierung\, Zulassung zu Bildungseinrichtungen\, biometr
 ische Identifizierung\, kritische Infrastruktur und Strafverfolgung wird z
 u „Hochrisiko-KI“. Anbieter brauchen ein Risikomanagementsystem\, Date
 n-Governance\, technische Dokumentation\, Protokollierung\, menschliche Au
 fsicht und eine Konformitätsbewertung\; Betreiber müssen die Systeme gem
 äß Anleitung verwenden\, Protokolle aufbewahren und betroffene Personen 
 informieren.\n\nWer betroffen ist: Unternehmen\, die solche KI-Systeme ent
 wickeln\, sowie jeder Arbeitgeber oder Kreditgeber\, der sie einsetzt (Bet
 reiberpflichten)\, unabhängig von der Größe. KMU erhalten vereinfachte 
 Dokumentationsvorlagen.\n\nWas zu tun ist: Gleichen Sie jedes KI-System\, 
 das Sie entwickeln oder nutzen\, mit Anhang III ab. Legen Sie für betroff
 ene Systeme jetzt eine Compliance-Akte an: Zweckbestimmung\, Risikobewertu
 ng\, Beschreibung der Trainingsdaten\, Konzept der menschlichen Aufsicht\,
  Tests zu Genauigkeit und Cybersicherheit. Betreiber: Beschaffen Sie die A
 nbieterdokumentation\, benennen Sie eine aufsichtführende Person und bere
 iten Sie Informationen für die Beschäftigten vor. Registrieren Sie Syste
 me vor der Nutzung in der EU-Datenbank.\n\nSanktion: Bis zu 15 Mio. € od
 er 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\nHinweis zum
  Datum: Vom 2026-08-02 verschoben durch den Digital Omnibus zu KI\, Verord
 nung (EU) 2026/1744 (ABl. 2026-07-24\, in Kraft seit 2026-07-27)\n\nStatus
 : Verschoben\nhttps://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-ii
 i
URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang 
 III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu
 r) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: Hochrisiko-Pflichten für Anwendungsfälle nach Anhang 
 III (Personalwesen\, Kredit\, Bildung\, Biometrie\, kritische Infrastruktu
 r) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR