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/
 fr?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\nQui est concerné: 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\nQue faire: Submit the darba devēja ziņojums via VID EDS 
 by the 17th of the month following the reporting month\, listing each empl
 oyee's income and contribution base. Reconcile it with payroll records ahe
 ad of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSanction: 
 Administrative fine for late or non-submission of the report under the Law
  On Taxes and Duties\; an inaccurate or late report that understates the t
 ax due can also trigger a nokavējuma nauda of 0.05% per day on the shortf
 all.\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lv-employ
 er-report-monthly
URL:https://eudeadlines.eu/fr/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\nQui est concerné: 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\nQue faire:
  Track dividend decisions and other UIN-taxable transactions with your acc
 ountant every month. When a taxable event occurred\, file the UIN declarat
 ion 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\nSanction: Late-pa
 yment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per d
 ay under Section 29 of the Law On Taxes and Duties\, plus possible fines f
 or non-submission when a declaration was in fact due.\n\n\nStatus: Confirm
 ée\nhttps://eudeadlines.eu/fr/deadline/lv-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/fr/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\nQui est concerné: 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\nQue faire: 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 taxatio
 n period (month/quarter/half-year) at the start of each year\, since cross
 ing the €50\,000 turnover threshold or starting EU cross-border trade sw
 itches you to monthly filing.\n\nSanction: Late-payment penalty (nokavēju
 ma nauda) of 0.05% of the outstanding amount per day under Section 29 of t
 he Law On Taxes and Duties (likums "Par nodokļiem un nodevām")\, plus po
 ssible fines for late or non-submission of the declaration.\n\n\nStatus: C
 onfirmée\nhttps://eudeadlines.eu/fr/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/fr/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\nQui est 
 concerné: Every Latvia-registered employer with staff or a board member o
 n payroll for the reporting month.\n\nQue faire: 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 (sing
 le tax account) by the 23rd of the month following the reporting month\, u
 sing the current rates published by VID.\n\nSanction: Late-payment penalty
  (nokavējuma nauda) of 0.05% of the outstanding amount per day under Sect
 ion 29 of the Law On Taxes and Duties.\n\n\nStatus: Confirmée\nhttps://eu
 deadlines.eu/fr/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/fr/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\nQui est concerné: 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\nQue faire: Check whether your packaging is already covered by an EPR op
 erator 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 
 on non-recycled plastic packaging directly. Keep filing quarterly DRN repo
 rts (due the 20th of the month after the quarter\, payment by the 23rd) re
 gardless.\n\nSanction: Standard DRN late-declaration/late-payment penaltie
 s under the Dabas resursu nodokļa likums and the Law On Taxes and Duties\
 n\nNote sur la date : Amendment to the Dabas resursu nodokļa likums\, tra
 nsitional provisions point 50\, takes effect 2026-10-01: for packaging tha
 t wholly/partly consists of plastic and is not recycled in the reporting p
 eriod\, the taxpayer becomes the 'apsaimniekotājs' (extended producer res
 ponsibility scheme operator) contracted with the Ministry of Climate and E
 nergy's designated institution\, rather than the placing company itself (u
 nless it has no such contract).\n\nStatus: Confirmée\nhttps://eudeadlines
 .eu/fr/deadline/lv-natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/fr/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: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\nQui est concerné: 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\nQue faire: Submit the quarterly DRN repo
 rt 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 annual 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 following y
 ear.\n\nSanction: Late-payment penalty (nokavējuma nauda) of 0.05% of the
  outstanding amount per day under Section 29 of the Law On Taxes and Dutie
 s.\n\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline/lv-drn-quar
 terly-declaration
URL:https://eudeadlines.eu/fr/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: Directive sur le travail via une plateform
 e : la présomption de salariat et les règles de gestion algorithmique do
 ivent s'appliquer au niveau national
DESCRIPTION:La directive (UE) 2024/2831 doit être transposée au plus tard
  le 2 décembre 2026. Les plateformes de travail numériques sont soumises
  à une présomption réfragable de salariat de leurs travailleurs lorsque
  la plateforme contrôle le travail\, doivent être transparentes sur leur
 s systèmes automatisés de surveillance et de décision\, garantir une in
 tervention humaine pour des décisions telles que la suspension de compte\
 , et ne peuvent pas traiter certaines données à caractère personnel (é
 motions\, conversations privées).\n\nQui est concerné: Toute plateforme 
 qui organise un travail effectué par des personnes via une application ou
  un site web (livraison\, VTC\, ménage\, places de marché de freelances)
 \, y compris les petites plateformes \; à la mi-2026\, seules l'Italie et
  l'Espagne disposaient de projets de loi.\n\nQue faire: Évaluez si vos pr
 estataires seraient présumés salariés au regard du critère national et
  budgétez une requalification. Documentez chaque système automatisé qui
  influe sur la rémunération\, les tâches ou l'accès\, préparez des ex
 plications à destination des travailleurs et mettez en place une révisio
 n humaine des décisions importantes. Suivez la loi de transposition de vo
 tre État membre.\n\nSanction: Fixée au niveau national \; coûts de requ
 alification et rappels de cotisations sociales\n\n\nStatus: Confirmée\nht
 tps://eudeadlines.eu/fr/deadline/platform-work-directive-transposition
URL:https://eudeadlines.eu/fr/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Directive sur le travail via une plate
 forme : la présomption de salariat et les règles de gestion algorithmiqu
 e doivent s'appliquer au niveau national — 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\nQui est concerné: 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\nQue faire: Do n
 ot update payroll systems yet. Track the Cabinet's autumn 2026 budget deci
 sion (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure before cha
 nging contracts or payroll settings.\n\n\nNote sur la date : PROPOSED\, no
 t confirmed: the Ministry of Finance's 2024 multi-year plan targets €820
  for 2027 (after €780 in 2026)\, but the Ministry of Welfare's 2026 reca
 lculation under the standard 46%-of-average-wage formula proposes €835 i
 nstead. 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\nStatus: Proposée\nhttps://eudeadlines.eu/fr/deadline/lv-minimu
 m-wage-2027-proposed
URL:https://eudeadlines.eu/fr/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\nQui est 
 concerné: 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\nQ
 ue faire: Compile your annual packaging/single-use-tableware placed-on-mar
 ket 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 th
 e previous calendar year.\n\n\n\nStatus: Confirmée\nhttps://eudeadlines.e
 u/fr/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/fr/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\nQui est concerné: All
  Latvia-registered micro and small companies and equivalent entities (not 
 exceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\
 n\nQue faire: Close the books\, get the annual report approved by sharehol
 ders/members\, and file via VID EDS by 31 May every year (or within 5 mont
 hs of a non-calendar year-end). Include an auditor's opinion if required b
 y your statutes\, size thresholds\, or a shareholder decision.\n\nSanction
 : Administrative liability for late filing/failure to submit under the Gad
 a pārskatu un konsolidēto gada pārskatu likums.\n\nNote sur la date : R
 ecurring version of the former one-off entry lv-annual-report-filing-micro
 -small: 5 months after financial year-end under the Gada pārskatu un kons
 olidēto gada pārskatu likums\, i.e. 31 May for a standard 1 Jan–31 Dec
  financial year.\n\nStatus: Confirmée\nhttps://eudeadlines.eu/fr/deadline
 /lv-annual-report-yearly-micro-small
URL:https://eudeadlines.eu/fr/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\nQui est concerné: Every registered employer in Latvia with at least on
 e employee\, of any size or sector.\n\nQue faire: Track each employee's la
 st safety-instruction date and schedule the next one within 12 months (6 m
 onths for staff on hazardous-equipment/increased-risk work\, per your own 
 approved list). Keep signed instruction logs on file for VDI inspection.\n
 \nSanction: VDI administrative enforcement under the Darba aizsardzības l
 ikums for missing or overdue instruction\; specific fine amounts not confi
 rmed from a source fetched this session.\n\nNote sur la date : Not a share
 d calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība darba aiz
 sardzības jautājumos' (in force since 2010-10-01)\, §23\, requires repe
 ated instruction at least once every 12 months for standard work\, and at 
 least once every 6 months for work with hazardous equipment or on the empl
 oyer's approved increased-risk-work list\, counted from each employee's pr
 evious instruction. The date shown is an illustrative annual placeholder\,
  not everyone's actual due date.\n\nStatus: Confirmée\nhttps://eudeadline
 s.eu/fr/deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/fr/deadline/lv-safety-instruction-renewal
CATEGORIES:LV,Latvia occupational safety — repeated safety instruction
LAST-MODIFIED:20260908T000000Z
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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
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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
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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\nQui est concerné: 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\nQue faire: No
 te the date of your most recent work environment risk assessment and calen
 dar 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 no
 n-compliance\, or after any workplace accident. Keep the assessment and it
 s review history on file for VDI inspection.\n\nSanction: VDI administrati
 ve enforcement under the Darba aizsardzības likums for missing or outdate
 d risk assessments\; specific fine amounts not confirmed from a source fet
 ched this session.\n\nNote sur la date : Not a shared calendar deadline: M
 K noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas kārt
 ība' (in force since 2007) requires the review at least once every 12 mon
 ths\, counted from your own company's previous risk assessment\, plus imme
 diately after a workplace/process change\, an accident\, or detected non-c
 ompliance (§18)\; the internal-uzraudzība system as a whole must also be
  checked at least once a year (§40). The date shown is an illustrative an
 nual placeholder\, not everyone's actual due date — calendar your own re
 view 12 months after your last one.\n\nStatus: Confirmée\nhttps://eudeadl
 ines.eu/fr/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/fr/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 : obligations relatives aux systèmes d'IA à haut risque po
 ur les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biométrie
 \, infrastructures critiques)
DESCRIPTION:L'IA utilisée pour le recrutement et la gestion des travailleu
 rs\, l'évaluation de la solvabilité\, la tarification des assurances\, l
 'admission dans l'enseignement\, l'identification biométrique\, les infra
 structures critiques et le maintien de l'ordre devient « à haut risque 
 ». Les fournisseurs doivent disposer d'un système de gestion des risques
 \, d'une gouvernance des données\, d'une documentation technique\, d'une 
 journalisation\, d'un contrôle humain et d'une évaluation de la conformi
 té \; les déployeurs doivent utiliser les systèmes conformément aux in
 structions\, conserver les journaux et informer les personnes concernées.
 \n\nQui est concerné: Les entreprises qui développent de tels systèmes 
 d'IA\, ainsi que tout employeur ou prêteur qui les utilise (obligations d
 es déployeurs)\, quelle que soit sa taille. Les PME bénéficient de mod
 èles de documentation simplifiés.\n\nQue faire: Recensez chaque système
  d'IA que vous développez ou utilisez au regard de l'annexe III. Pour les
  systèmes concernés\, ouvrez dès maintenant un dossier de conformité :
  destination\, analyse des risques\, description des données d'entraînem
 ent\, conception du contrôle humain\, tests d'exactitude et de cybersécu
 rité. Déployeurs : obtenez la documentation du fournisseur\, désignez u
 n responsable du contrôle humain et préparez les notices d'information d
 es travailleurs. Enregistrez les systèmes dans la base de données de l'U
 E avant utilisation.\n\nSanction: Jusqu'à 15 M€ ou 3 % du chiffre d'aff
 aires mondial (PME : le montant le plus bas des deux)\n\nNote sur la date 
 : Reporté du 2026-08-02 par le Digital Omnibus sur l'IA\, règlement (UE)
  2026/1744 (JO du 2026-07-24\, en vigueur le 2026-07-27)\n\nStatus: Report
 ée\nhttps://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/fr/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act : obligations relatives aux systèmes d'IA à haut risqu
 e pour les cas d'usage de l'annexe III (RH\, crédit\, éducation\, biomé
 trie\, infrastructures critiques) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR