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/
 ?c=LV&s=small&f=employs_staff
BEGIN:VEVENT
UID:lv-employer-report-monthly@eudeadlines.eu
DTSTAMP:20260909T020821Z
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\nWho is affected: Every Latvia-registered e
 mployer\, including a one-person SIA where the board member is on payroll\
 , that paid at least one person reportable employment income in the report
 ing month.\n\nWhat to do: Submit the darba devēja ziņojums via VID EDS b
 y the 17th of the month following the reporting month\, listing each emplo
 yee's income and contribution base. Reconcile it with payroll records ahea
 d of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nPenalty: Ad
 ministrative fine for late or non-submission of the report under the Law O
 n 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 shortfal
 l.\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-employer-rep
 ort-monthly
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is affected: Any L
 atvia-registered company under the general CIT regime (SIA\, AS) that dist
 ributes dividends\, covers non-business expenses\, or has another UIN-taxa
 ble event in a given calendar month. Companies that fully reinvest profit 
 and have no such events have no monthly filing obligation.\n\nWhat to do: 
 Track dividend decisions and other UIN-taxable transactions with your acco
 untant every month. When a taxable event occurred\, file the UIN declarati
 on via VID EDS and pay the tax by the 20th of the following month\; when n
 one occurred\, no declaration is due for that month.\n\nPenalty: Late-paym
 ent penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day
  under Section 29 of the Law On Taxes and Duties\, plus possible fines for
  non-submission when a declaration was in fact due.\n\n\nStatus: Confirmed
 \nhttps://eudeadlines.eu/deadline/lv-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is affected: Any Latvia-registered VAT payer who
 se taxable turnover exceeded €50\,000 in the current or preceding year\,
  who trades goods/services cross-border within the EU\, belongs to a VAT g
 roup\, acts as a fiscal representative\, or is in the first 6 calendar mon
 ths after VAT registration — in practice most actively trading VAT-regis
 tered companies.\n\nWhat to do: File the PVN declaration via VID EDS and p
 ay any VAT due into the single tax account (vienotais nodokļu konts) by t
 he 20th of the month following the taxation period. Re-check your taxation
  period (month/quarter/half-year) at the start of each year\, since crossi
 ng the €50\,000 turnover threshold or starting EU cross-border trade swi
 tches you to monthly filing.\n\nPenalty: Late-payment penalty (nokavējuma
  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")\, plus poss
 ible fines for late or non-submission of the declaration.\n\n\nStatus: Con
 firmed\nhttps://eudeadlines.eu/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is a
 ffected: Every Latvia-registered employer with staff or a board member on 
 payroll for the reporting month.\n\nWhat to do: Using the figures already 
 filed in the darba devēja ziņojums\, pay the combined VSAOI (employer + 
 employee shares) and withheld IIN into the vienotais nodokļu konts (singl
 e tax account) by the 23rd of the month following the reporting month\, us
 ing the current rates published by VID.\n\nPenalty: Late-payment penalty (
 nokavējuma nauda) of 0.05% of the outstanding amount per day under Sectio
 n 29 of the Law On Taxes and Duties.\n\n\nStatus: Confirmed\nhttps://eudea
 dlines.eu/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is affected: Any compan
 y placing packaged goods (retail\, food and beverage\, e-commerce\, manufa
 cturing) on the Latvian market that is liable for DRN on packaging\, parti
 cularly those without an existing EPR/producer-responsibility contract.\n\
 nWhat to do: Check whether your packaging is already covered by an EPR ope
 rator contract under the Ministry of Climate and Energy's scheme\; if not\
 , arrange one before 1 October 2026 or budget to self-report and pay DRN o
 n non-recycled plastic packaging directly. Keep filing quarterly DRN repor
 ts (due the 20th of the month after the quarter\, payment by the 23rd) reg
 ardless.\n\nPenalty: Standard DRN late-declaration/late-payment penalties 
 under the Dabas resursu nodokļa likums and the Law On Taxes and Duties\n\
 nNote: Amendment to the Dabas resursu nodokļa likums\, transitional provi
 sions point 50\, takes effect 2026-10-01: for packaging that wholly/partly
  consists of plastic and is not recycled in the reporting period\, the tax
 payer becomes the 'apsaimniekotājs' (extended producer responsibility sch
 eme operator) contracted with the Ministry of Climate and Energy's designa
 ted institution\, rather than the placing company itself (unless it has no
  such contract).\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-
 natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/deadline/lv-natural-resource-tax-plastic-packagi
 ng-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:20260909T020821Z
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\nWho is affected: Any company liable for DRN\, e.g. those placi
 ng packaged goods\, batteries\, tyres\, or other DRN-taxable products on t
 he Latvian market\, or extracting natural resources/emitting pollutants ab
 ove the exempt thresholds — commonly retail\, e-commerce\, manufacturing
  and hospitality businesses.\n\nWhat to do: Submit the quarterly DRN repor
 t via VID EDS by the 20th of the month following the quarter and pay the t
 ax into the single tax account by the 23rd. If your calculated annual DRN 
 at base rates does not exceed €142.29\, you may instead report and pay o
 nce a year\, by 20 January (report) / 23 January (pay) of the following ye
 ar.\n\nPenalty: Late-payment penalty (nokavējuma nauda) of 0.05% of the o
 utstanding amount per day under Section 29 of the Law On Taxes and Duties.
 \n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-drn-quarterly-
 declaration
URL:https://eudeadlines.eu/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:20260909T020821Z
DTSTART;VALUE=DATE:20261202
DTEND;VALUE=DATE:20261203
SUMMARY:Platform Work Directive: presumption of employment and algorithmic-
 management rules must apply nationally
DESCRIPTION:Directive (EU) 2024/2831 must be transposed by 2 December 2026.
  Digital labour platforms face a rebuttable presumption that their workers
  are employees where the platform controls the work\, must be transparent 
 about automated monitoring and decision systems\, keep humans in the loop 
 for decisions like account suspension\, and may not process certain person
 al data (emotions\, private chats).\n\nWho is affected: Any platform that 
 organises work performed by individuals through an app or website (deliver
 y\, ride-hailing\, cleaning\, freelance marketplaces)\, including small pl
 atforms\; only Italy and Spain had draft laws by mid-2026.\n\nWhat to do: 
 Assess whether your contractors would be presumed employees under the nati
 onal test and budget for reclassification. Document every automated system
  that affects pay\, tasks or access\, prepare worker-facing explanations\,
  and set up human review of significant decisions. Track your Member State
 's transposition law.\n\nPenalty: Set nationally\; reclassification costs 
 and back-payments of social contributions\n\n\nStatus: Confirmed\nhttps://
 eudeadlines.eu/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/deadline/platform-work-directive-transposition
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: presumption of employment and algorith
 mic-management rules must apply nationally — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: presumption of employment and algorith
 mic-management rules must apply nationally — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-minimum-wage-2027-proposed@eudeadlines.eu
DTSTAMP:20260909T020821Z
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\nWho is affected: Ever
 y employer in Latvia with staff on or near the minimum wage\, including pa
 rt-time employees whose pro-rata wage is based on it.\n\nWhat to do: Do no
 t update payroll systems yet. Track the Cabinet's autumn 2026 budget decis
 ion (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure before chan
 ging contracts or payroll settings.\n\n\nNote: PROPOSED\, not confirmed: t
 he Ministry of Finance's 2024 multi-year plan targets €820 for 2027 (aft
 er €780 in 2026)\, but the Ministry of Welfare's 2026 recalculation unde
 r 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 number as final.\n\nSta
 tus: Proposed\nhttps://eudeadlines.eu/deadline/lv-minimum-wage-2027-propos
 ed
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is a
 ffected: Latvia companies that place packaging or single-use tableware on 
 the market and are registered producers under the EPR system. This is the 
 producer-responsibility reporting duty owed to VVD\, separate from the qua
 rterly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\nWha
 t to do: Compile your annual packaging/single-use-tableware placed-on-mark
 et data\, have it audited as required by your EPR scheme\, and submit the 
 report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April covering the
  previous calendar year.\n\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/
 deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is affected: All L
 atvia-registered micro and small companies and equivalent entities (not ex
 ceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\n\
 nWhat to do: Close the books\, get the annual report approved by sharehold
 ers/members\, and file via VID EDS by 31 May every year (or within 5 month
 s of a non-calendar year-end). Include an auditor's opinion if required by
  your statutes\, size thresholds\, or a shareholder decision.\n\nPenalty: 
 Administrative liability for late filing/failure to submit under the Gada 
 pārskatu un konsolidēto gada pārskatu likums.\n\nNote: Recurring versio
 n of the former one-off entry lv-annual-report-filing-micro-small: 5 month
 s after financial year-end under the Gada pārskatu un konsolidēto gada p
 ārskatu likums\, i.e. 31 May for a standard 1 Jan–31 Dec financial year
 .\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-annual-report-y
 early-micro-small
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is affected: Every registered employer in Latvia with at least one 
 employee\, of any size or sector.\n\nWhat to do: Track each employee's las
 t safety-instruction date and schedule the next one within 12 months (6 mo
 nths for staff on hazardous-equipment/increased-risk work\, per your own a
 pproved list). Keep signed instruction logs on file for VDI inspection.\n\
 nPenalty: VDI administrative enforcement under the Darba aizsardzības lik
 ums for missing or overdue instruction\; specific fine amounts not confirm
 ed from a source fetched this session.\n\nNote: Not a shared calendar dead
 line: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzības jaut
 ājumos' (in force since 2010-10-01)\, §23\, requires repeated instructio
 n at least once every 12 months for standard work\, and at least once ever
 y 6 months for work with hazardous equipment or on the employer's approved
  increased-risk-work list\, counted from each employee's previous instruct
 ion. The date shown is an illustrative annual placeholder\, not everyone's
  actual due date.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv
 -safety-instruction-renewal
URL:https://eudeadlines.eu/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:20260909T020821Z
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\nWho is affected: Every registered empl
 oyer in Latvia with at least one employee\, of any size or sector — incl
 uding a one-person office with a single hired employee.\n\nWhat to do: Not
 e the date of your most recent work environment risk assessment and calend
 ar a review no later than 12 months after it. Redo the review immediately 
 if you change premises\, equipment or ways of working\, if VDI finds a non
 -compliance\, or after any workplace accident. Keep the assessment and its
  review history on file for VDI inspection.\n\nPenalty: VDI administrative
  enforcement under the Darba aizsardzības likums for missing or outdated 
 risk assessments\; specific fine amounts not confirmed from a source fetch
 ed this session.\n\nNote: Not a shared calendar deadline: MK noteikumi Nr.
  660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in force
  since 2007) requires the review at least once every 12 months\, counted f
 rom 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 also be checked at lea
 st once a year (§40). The date shown is an illustrative annual placeholde
 r\, not everyone's actual due date — calendar your own review 12 months 
 after your last one.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline
 /lv-risk-assessment-renewal
URL:https://eudeadlines.eu/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:20260909T020821Z
DTSTART;VALUE=DATE:20271202
DTEND;VALUE=DATE:20271203
SUMMARY:AI Act: high-risk AI obligations for Annex III use cases (HR\, cred
 it\, education\, biometrics\, critical infrastructure)
DESCRIPTION:AI used for recruiting and managing workers\, credit scoring\, 
 insurance pricing\, education admissions\, biometric identification\, crit
 ical infrastructure and law enforcement becomes 'high-risk'. Providers nee
 d a risk-management system\, data governance\, technical documentation\, l
 ogging\, human oversight and a conformity assessment\; deployers must use 
 the systems as instructed\, keep logs and inform affected people.\n\nWho i
 s affected: Companies building such AI systems\, and any employer or lende
 r that uses them (deployer duties)\, regardless of size. SMEs get simplifi
 ed documentation templates.\n\nWhat to do: Map every AI system you build o
 r use against Annex III. For in-scope systems\, start a compliance file no
 w: intended purpose\, risk assessment\, training-data description\, human-
 oversight design\, accuracy and cybersecurity testing. Deployers: get prov
 ider documentation\, appoint a human overseer\, and prepare worker informa
 tion notices. Register systems in the EU database before use.\n\nPenalty: 
 Up to €15M or 3% of worldwide turnover (SMEs: lower of the two)\n\nNote:
  Postponed from 2026-08-02 by the Digital Omnibus on AI\, Regulation (EU) 
 2026/1744 (OJ 2026-07-24\, in force 2026-07-27)\n\nStatus: Delayed\nhttps:
 //eudeadlines.eu/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk AI obligations for Annex III use cases (HR\, 
 credit\, education\, biometrics\, critical infrastructure) — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk AI obligations for Annex III use cases (HR\, 
 credit\, education\, biometrics\, critical infrastructure) — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR