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/
 nl?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\nVoor wie geldt dit: Every Latvia-registere
 d employer\, including a one-person SIA where the board member is on payro
 ll\, that paid at least one person reportable employment income in the rep
 orting month.\n\nWat u moet doen: Submit the darba devēja ziņojums via V
 ID EDS by the 17th of the month following the reporting month\, listing ea
 ch employee's income and contribution base. Reconcile it with payroll reco
 rds ahead of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSan
 ctie: Administrative fine for late or non-submission of the report under t
 he 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 
 shortfall.\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-e
 mployer-report-monthly
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: An
 y Latvia-registered company under the general CIT regime (SIA\, AS) that d
 istributes dividends\, covers non-business expenses\, or has another UIN-t
 axable event in a given calendar month. Companies that fully reinvest prof
 it and have no such events have no monthly filing obligation.\n\nWat u moe
 t doen: Track dividend decisions and other UIN-taxable transactions with y
 our accountant every month. When a taxable event occurred\, file the UIN d
 eclaration 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\nSanctie: L
 ate-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 f
 ines for non-submission when a declaration was in fact due.\n\n\nStatus: B
 evestigd\nhttps://eudeadlines.eu/nl/deadline/lv-cit-distributed-profit-mon
 thly
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Any Latvia-registered VAT payer 
 whose taxable turnover exceeded €50\,000 in the current or preceding yea
 r\, who trades goods/services cross-border within the EU\, belongs to a VA
 T group\, acts as a fiscal representative\, or is in the first 6 calendar 
 months after VAT registration — in practice most actively trading VAT-re
 gistered companies.\n\nWat u moet doen: File the PVN declaration via VID E
 DS and pay any VAT due into the single tax account (vienotais nodokļu kon
 ts) by the 20th of the month following the taxation period. Re-check your 
 taxation period (month/quarter/half-year) at the start of each year\, sinc
 e crossing the €50\,000 turnover threshold or starting EU cross-border t
 rade switches you to monthly filing.\n\nSanctie: Late-payment penalty (nok
 avējuma nauda) of 0.05% of the outstanding amount per day under Section 2
 9 of the Law On Taxes and Duties (likums "Par nodokļiem un nodevām")\, p
 lus possible fines for late or non-submission of the declaration.\n\n\nSta
 tus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/nl/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\nVoor wie
  geldt dit: Every Latvia-registered employer with staff or a board member 
 on payroll for the reporting month.\n\nWat u moet doen: Using the figures 
 already filed in the darba devēja ziņojums\, pay the combined VSAOI (emp
 loyer + employee shares) and withheld IIN into the vienotais nodokļu kont
 s (single tax account) by the 23rd of the month following the reporting mo
 nth\, using the current rates published by VID.\n\nSanctie: Late-payment p
 enalty (nokavējuma nauda) of 0.05% of the outstanding amount per day unde
 r Section 29 of the Law On Taxes and Duties.\n\n\nStatus: Bevestigd\nhttps
 ://eudeadlines.eu/nl/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Any com
 pany placing packaged goods (retail\, food and beverage\, e-commerce\, man
 ufacturing) on the Latvian market that is liable for DRN on packaging\, pa
 rticularly those without an existing EPR/producer-responsibility contract.
 \n\nWat u moet doen: Check whether your packaging is already covered by an
  EPR operator contract under the Ministry of Climate and Energy's scheme\;
  if not\, arrange one before 1 October 2026 or budget to self-report and p
 ay DRN on non-recycled plastic packaging directly. Keep filing quarterly D
 RN reports (due the 20th of the month after the quarter\, payment by the 2
 3rd) regardless.\n\nSanctie: Standard DRN late-declaration/late-payment pe
 nalties under the Dabas resursu nodokļa likums and the Law On Taxes and D
 uties\n\nOpmerking bij de datum: Amendment to the Dabas resursu nodokļa l
 ikums\, transitional provisions point 50\, takes effect 2026-10-01: for pa
 ckaging that wholly/partly consists of plastic and is not recycled in the 
 reporting period\, the taxpayer becomes the 'apsaimniekotājs' (extended p
 roducer responsibility scheme operator) contracted with the Ministry of Cl
 imate and Energy's designated institution\, rather than the placing compan
 y itself (unless it has no such contract).\n\nStatus: Bevestigd\nhttps://e
 udeadlines.eu/nl/deadline/lv-natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Any company liable for DRN\, e.g. those pl
 acing packaged goods\, batteries\, tyres\, or other DRN-taxable products o
 n the Latvian market\, or extracting natural resources/emitting pollutants
  above the exempt thresholds — commonly retail\, e-commerce\, manufactur
 ing and hospitality businesses.\n\nWat u moet doen: Submit the quarterly D
 RN report via VID EDS by the 20th of the month following the quarter and p
 ay the tax into the single tax account by the 23rd. If your calculated ann
 ual DRN at base rates does not exceed €142.29\, you may instead report a
 nd pay once a year\, by 20 January (report) / 23 January (pay) of the foll
 owing year.\n\nSanctie: Late-payment penalty (nokavējuma nauda) of 0.05% 
 of the outstanding amount per day under Section 29 of the Law On Taxes and
  Duties.\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-drn
 -quarterly-declaration
URL:https://eudeadlines.eu/nl/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: Richtlijn platformwerk: vermoeden van arbe
 idsrelatie en regels voor algoritmisch beheer moeten nationaal gelden
DESCRIPTION:Richtlijn (EU) 2024/2831 moet uiterlijk 2 december 2026 zijn om
 gezet. Digitale arbeidsplatforms krijgen te maken met een weerlegbaar verm
 oeden dat hun werkenden werknemers zijn wanneer het platform het werk aans
 tuurt\, moeten transparant zijn over geautomatiseerde monitoring- en beslu
 itvormingssystemen\, moeten mensen betrekken bij besluiten zoals schorsing
  van accounts en mogen bepaalde persoonsgegevens (emoties\, privéchats) n
 iet verwerken.\n\nVoor wie geldt dit: Elk platform dat werk organiseert da
 t door personen via een app of website wordt uitgevoerd (bezorging\, ritdi
 ensten\, schoonmaak\, freelancemarktplaatsen)\, inclusief kleine platforms
 \; medio 2026 hadden alleen Italië en Spanje wetsontwerpen.\n\nWat u moet
  doen: Beoordeel of uw opdrachtnemers volgens de nationale toets als werkn
 emers zouden worden vermoed en reserveer budget voor herkwalificatie. Docu
 menteer elk geautomatiseerd systeem dat invloed heeft op beloning\, taken 
 of toegang\, bereid uitleg voor werkenden voor en richt menselijke beoorde
 ling van belangrijke besluiten in. Volg de omzettingswet van uw lidstaat.\
 n\nSanctie: Nationaal vastgesteld\; kosten van herkwalificatie en naheffin
 g van sociale premies\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/de
 adline/platform-work-directive-transposition
URL:https://eudeadlines.eu/nl/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Richtlijn platformwerk: vermoeden van 
 arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Richtlijn platformwerk: vermoeden van 
 arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 
 — 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\nVoor wie geldt dit: E
 very employer in Latvia with staff on or near the minimum wage\, including
  part-time employees whose pro-rata wage is based on it.\n\nWat u moet doe
 n: Do not update payroll systems yet. Track the Cabinet's autumn 2026 budg
 et decision (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure bef
 ore changing contracts or payroll settings.\n\n\nOpmerking bij de datum: P
 ROPOSED\, not confirmed: the Ministry of Finance's 2024 multi-year plan ta
 rgets €820 for 2027 (after €780 in 2026)\, but the Ministry of Welfare
 's 2026 recalculation under the standard 46%-of-average-wage formula propo
 ses €835 instead. As of 2026-09-07 no Cabinet regulation has fixed the 2
 027 figure\; historically the decision is taken in the autumn budget proce
 ss (the 2026 figure of €780 was set that way in 2025). Do not treat eith
 er number as final.\n\nStatus: Voorgesteld\nhttps://eudeadlines.eu/nl/dead
 line/lv-minimum-wage-2027-proposed
URL:https://eudeadlines.eu/nl/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\nVoor wie
  geldt dit: Latvia companies that place packaging or single-use tableware 
 on the market and are registered producers under the EPR system. This is t
 he producer-responsibility reporting duty owed to VVD\, separate from the 
 quarterly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\n
 Wat u moet doen: Compile your annual packaging/single-use-tableware placed
 -on-market data\, have it audited as required by your EPR scheme\, and sub
 mit the report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April cove
 ring the previous calendar year.\n\n\n\nStatus: Bevestigd\nhttps://eudeadl
 ines.eu/nl/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Al
 l Latvia-registered micro and small companies and equivalent entities (not
  exceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).
 \n\nWat u moet doen: Close the books\, get the annual report approved by s
 hareholders/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 req
 uired by your statutes\, size thresholds\, or a shareholder decision.\n\nS
 anctie: Administrative liability for late filing/failure to submit under t
 he Gada pārskatu un konsolidēto gada pārskatu likums.\n\nOpmerking bij 
 de datum: Recurring version of the former one-off entry lv-annual-report-f
 iling-micro-small: 5 months after financial year-end under the Gada pārsk
 atu un konsolidēto gada pārskatu likums\, i.e. 31 May for a standard 1 J
 an–31 Dec financial year.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/n
 l/deadline/lv-annual-report-yearly-micro-small
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Every registered employer in Latvia with at least o
 ne employee\, of any size or sector.\n\nWat u moet doen: Track each employ
 ee's last safety-instruction date and schedule the next one within 12 mont
 hs (6 months for staff on hazardous-equipment/increased-risk work\, per yo
 ur own approved list). Keep signed instruction logs on file for VDI inspec
 tion.\n\nSanctie: VDI administrative enforcement under the Darba aizsardz
 ības likums for missing or overdue instruction\; specific fine amounts no
 t confirmed from a source fetched this session.\n\nOpmerking bij de datum:
  Not a shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtī
 ba darba aizsardzības jautājumos' (in force since 2010-10-01)\, §23\, r
 equires repeated instruction at least once every 12 months for standard wo
 rk\, and at least once every 6 months for work with hazardous equipment or
  on the employer's approved increased-risk-work list\, counted from each e
 mployee's previous instruction. The date shown is an illustrative annual p
 laceholder\, not everyone's actual due date.\n\nStatus: Bevestigd\nhttps:/
 /eudeadlines.eu/nl/deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/nl/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\nVoor wie geldt dit: Every registered e
 mployer in Latvia with at least one employee\, of any size or sector — i
 ncluding a one-person office with a single hired employee.\n\nWat u moet d
 oen: Note the date of your most recent work environment risk assessment an
 d calendar a review no later than 12 months after it. Redo the review imme
 diately if you change premises\, equipment or ways of working\, if VDI fin
 ds a non-compliance\, or after any workplace accident. Keep the assessment
  and its review history on file for VDI inspection.\n\nSanctie: VDI admini
 strative enforcement under the Darba aizsardzības likums for missing or o
 utdated risk assessments\; specific fine amounts not confirmed from a sour
 ce fetched this session.\n\nOpmerking bij de datum: Not a shared calendar 
 deadline: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veik
 šanas kārtība' (in force since 2007) requires the review at least once 
 every 12 months\, counted from your own company's previous risk assessment
 \, plus immediately after a workplace/process change\, an accident\, or de
 tected non-compliance (§18)\; the internal-uzraudzība system as a whole 
 must also be checked at least once a year (§40). The date shown is an ill
 ustrative annual placeholder\, not everyone's actual due date — calendar
  your own review 12 months after your last one.\n\nStatus: Bevestigd\nhttp
 s://eudeadlines.eu/nl/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/nl/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: verplichtingen voor AI met een hoog risico voor toepassinge
 n uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke infrast
 ructuur)
DESCRIPTION:AI die wordt gebruikt voor werving en aansturing van werknemers
 \, kredietscoring\, verzekeringsprijzen\, toelating tot onderwijs\, biomet
 rische identificatie\, kritieke infrastructuur en rechtshandhaving wordt 
 ‘hoog risico’. Aanbieders hebben een risicobeheersysteem\, datagoverna
 nce\, technische documentatie\, logging\, menselijk toezicht en een confor
 miteitsbeoordeling nodig\; gebruiksverantwoordelijken moeten de systemen v
 olgens de instructies gebruiken\, logs bewaren en betrokkenen informeren.\
 n\nVoor wie geldt dit: Bedrijven die zulke AI-systemen bouwen\, en elke we
 rkgever of kredietverstrekker die ze gebruikt (verplichtingen voor gebruik
 sverantwoordelijken)\, ongeacht de grootte. Kmo’s/mkb krijgen vereenvoud
 igde documentatiesjablonen.\n\nWat u moet doen: Toets elk AI-systeem dat u
  bouwt of gebruikt aan bijlage III. Start voor systemen binnen het toepass
 ingsgebied nu een compliancedossier: beoogd doel\, risicobeoordeling\, bes
 chrijving van de trainingsdata\, opzet van menselijk toezicht\, tests van 
 nauwkeurigheid en cyberbeveiliging. Gebruiksverantwoordelijken: vraag de d
 ocumentatie van de aanbieder op\, wijs een menselijke toezichthouder aan e
 n bereid informatie voor werknemers voor. Registreer systemen vóór gebru
 ik in de EU-databank.\n\nSanctie: Tot €15 mln of 3% van de wereldwijde o
 mzet (kmo’s/mkb: het laagste van beide)\n\nOpmerking bij de datum: Uitge
 steld van 2026-08-02 door de Digital Omnibus inzake AI\, Verordening (EU) 
 2026/1744 (PB 2026-07-24\, van kracht 2026-07-27)\n\nStatus: Uitgesteld\nh
 ttps://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-iii
URL:https://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: verplichtingen voor AI met een hoog risico voor toepass
 ingen uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke inf
 rastructuur) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: verplichtingen voor AI met een hoog risico voor toepass
 ingen uit bijlage III (HR\, krediet\, onderwijs\, biometrie\, kritieke inf
 rastructuur) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR