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/
 pl?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\nKogo dotyczy: Every Latvia-registered empl
 oyer\, including a one-person SIA where the board member is on payroll\, t
 hat paid at least one person reportable employment income in the reporting
  month.\n\nCo zrobić: Submit the darba devēja ziņojums via VID EDS by t
 he 17th of the month following the reporting month\, listing each employee
 's income and contribution base. Reconcile it with payroll records ahead o
 f the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSankcje: Admin
 istrative fine for late or non-submission of the report under the Law On T
 axes and Duties\; an inaccurate or late report that understates the tax du
 e can also trigger a nokavējuma nauda of 0.05% per day on the shortfall.\
 n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-employer-
 report-monthly
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: Any Latv
 ia-registered company under the general CIT regime (SIA\, AS) that distrib
 utes dividends\, covers non-business expenses\, or has another UIN-taxable
  event in a given calendar month. Companies that fully reinvest profit and
  have no such events have no monthly filing obligation.\n\nCo zrobić: Tra
 ck dividend decisions and other UIN-taxable transactions with your account
 ant every month. When a taxable event occurred\, file the UIN declaration 
 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\nSankcje: Late-payment
  penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day un
 der Section 29 of the Law On Taxes and Duties\, plus possible fines for no
 n-submission when a declaration was in fact due.\n\n\nStatus: Potwierdzony
 \nhttps://eudeadlines.eu/pl/deadline/lv-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: Any Latvia-registered VAT payer whose 
 taxable turnover exceeded €50\,000 in the current or preceding year\, wh
 o trades goods/services cross-border within the EU\, belongs to a VAT grou
 p\, acts as a fiscal representative\, or is in the first 6 calendar months
  after VAT registration — in practice most actively trading VAT-register
 ed companies.\n\nCo zrobić: 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 taxation pe
 riod (month/quarter/half-year) at the start of each year\, since crossing 
 the €50\,000 turnover threshold or starting EU cross-border trade switch
 es you to monthly filing.\n\nSankcje: Late-payment penalty (nokavējuma na
 uda) of 0.05% of the outstanding amount per day under Section 29 of the La
 w On Taxes and Duties (likums "Par nodokļiem un nodevām")\, plus possibl
 e fines for late or non-submission of the declaration.\n\n\nStatus: Potwie
 rdzony\nhttps://eudeadlines.eu/pl/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/pl/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\nKogo dot
 yczy: Every Latvia-registered employer with staff or a board member on pay
 roll for the reporting month.\n\nCo zrobić: Using the figures already fil
 ed in the darba devēja ziņojums\, pay the combined VSAOI (employer + emp
 loyee shares) and withheld IIN into the vienotais nodokļu konts (single t
 ax account) by the 23rd of the month following the reporting month\, using
  the current rates published by VID.\n\nSankcje: 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.\n\n\nStatus: Potwierdzony\nhttps://eudea
 dlines.eu/pl/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: Any company p
 lacing packaged goods (retail\, food and beverage\, e-commerce\, manufactu
 ring) on the Latvian market that is liable for DRN on packaging\, particul
 arly those without an existing EPR/producer-responsibility contract.\n\nCo
  zrobić: Check whether your packaging is already covered by an EPR operat
 or contract under the Ministry of Climate and Energy's scheme\; if not\, a
 rrange one before 1 October 2026 or budget to self-report and pay DRN on n
 on-recycled plastic packaging directly. Keep filing quarterly DRN reports 
 (due the 20th of the month after the quarter\, payment by the 23rd) regard
 less.\n\nSankcje: Standard DRN late-declaration/late-payment penalties und
 er the Dabas resursu nodokļa likums and the Law On Taxes and Duties\n\nUw
 aga do daty: Amendment to the Dabas resursu nodokļa likums\, transitional
  provisions point 50\, takes effect 2026-10-01: for packaging that wholly/
 partly consists of plastic and is not recycled in the reporting period\, t
 he taxpayer becomes the 'apsaimniekotājs' (extended producer responsibili
 ty scheme operator) contracted with the Ministry of Climate and Energy's d
 esignated institution\, rather than the placing company itself (unless it 
 has no such contract).\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/
 deadline/lv-natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: Any company liable for DRN\, e.g. those placing 
 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\, manufacturing an
 d hospitality businesses.\n\nCo zrobić: Submit the quarterly DRN report v
 ia 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 year.
 \n\nSankcje: Late-payment penalty (nokavējuma nauda) of 0.05% of the outs
 tanding amount per day under Section 29 of the Law On Taxes and Duties.\n\
 n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-drn-quarter
 ly-declaration
URL:https://eudeadlines.eu/pl/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: Dyrektywa w sprawie pracy za pośrednictwe
 m platform: domniemanie zatrudnienia i zasady zarządzania algorytmicznego
  muszą obowiązywać na poziomie krajowym
DESCRIPTION:Dyrektywa (UE) 2024/2831 musi zostać transponowana do 2 grudni
 a 2026 r. Cyfrowe platformy pracy podlegają wzruszalnemu domniemaniu\, ż
 e ich pracownicy są zatrudnieni na etacie\, gdy platforma kontroluje wyko
 nywaną pracę\, muszą być przejrzyste w zakresie zautomatyzowanych syst
 emów monitorowania i podejmowania decyzji\, zapewniać udział człowieka
  w decyzjach takich jak zawieszenie konta oraz nie mogą przetwarzać niek
 tórych danych osobowych (emocje\, prywatne czaty).\n\nKogo dotyczy: Każd
 a platforma organizująca pracę wykonywaną przez osoby fizyczne za pośr
 ednictwem aplikacji lub strony internetowej (dostawy\, przewozy osób\, sp
 rzątanie\, platformy freelancerskie)\, w tym małe platformy\; w połowie
  2026 r. tylko Włochy i Hiszpania miały projekty ustaw.\n\nCo zrobić: O
 ceń\, czy Twoi kontraktorzy zostaliby uznani za pracowników na podstawie
  krajowego testu\, i uwzględnij w budżecie ewentualną przekwalifikację
 . Udokumentuj każdy zautomatyzowany system wpływający na wynagrodzenie\
 , zadania lub dostęp\, przygotuj wyjaśnienia dla pracowników i wdróż 
 weryfikację istotnych decyzji przez człowieka. Śledź ustawę transponu
 jącą w swoim państwie członkowskim.\n\nSankcje: Ustalane na poziomie k
 rajowym\; koszty przekwalifikowania i zaległe składki na ubezpieczenia s
 połeczne\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/pl
 atform-work-directive-transposition
URL:https://eudeadlines.eu/pl/deadline/platform-work-directive-transpositio
 n
CATEGORIES:EU,Platform Work Directive
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Dyrektywa w sprawie pracy za pośredni
 ctwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicz
 nego muszą obowiązywać na poziomie krajowym — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Platform Work Directive: Dyrektywa w sprawie pracy za pośredni
 ctwem platform: domniemanie zatrudnienia i zasady zarządzania algorytmicz
 nego muszą obowiązywać na poziomie krajowym — 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\nKogo dotyczy: Every e
 mployer in Latvia with staff on or near the minimum wage\, including part-
 time employees whose pro-rata wage is based on it.\n\nCo zrobić: Do not u
 pdate payroll systems yet. Track the Cabinet's autumn 2026 budget decision
  (via mk.gov.lv or lm.gov.lv) for the confirmed 2027 figure before changin
 g contracts or payroll settings.\n\n\nUwaga do daty: PROPOSED\, not confir
 med: the Ministry of Finance's 2024 multi-year plan targets €820 for 202
 7 (after €780 in 2026)\, but the Ministry of Welfare's 2026 recalculatio
 n under the standard 46%-of-average-wage formula proposes €835 instead. 
 As of 2026-09-07 no Cabinet regulation has fixed the 2027 figure\; histori
 cally 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: Proponowany\nhttps://eudeadlines.eu/pl/deadline/lv-minimum-wage
 -2027-proposed
URL:https://eudeadlines.eu/pl/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\nKogo dot
 yczy: Latvia companies that place packaging or single-use tableware on the
  market and are registered producers under the EPR system. This is the pro
 ducer-responsibility reporting duty owed to VVD\, separate from the quarte
 rly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\nCo zro
 bić: Compile your annual packaging/single-use-tableware placed-on-market 
 data\, have it audited as required by your EPR scheme\, and submit the rep
 ort to VVD (electronically\, pasts@vvd.gov.lv) by 30 April covering the pr
 evious calendar year.\n\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/
 pl/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: All Latv
 ia-registered micro and small companies and equivalent entities (not excee
 ding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\n\nCo
  zrobić: Close the books\, get the annual report approved by shareholders
 /members\, and file via VID EDS by 31 May every year (or within 5 months o
 f a non-calendar year-end). Include an auditor's opinion if required by yo
 ur statutes\, size thresholds\, or a shareholder decision.\n\nSankcje: Adm
 inistrative liability for late filing/failure to submit under the Gada pā
 rskatu un konsolidēto gada pārskatu likums.\n\nUwaga do daty: 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–31 Dec financia
 l year.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-ann
 ual-report-yearly-micro-small
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: Every registered employer in Latvia with at least one emp
 loyee\, of any size or sector.\n\nCo zrobić: Track each employee's last s
 afety-instruction date and schedule the next one within 12 months (6 month
 s for staff on hazardous-equipment/increased-risk work\, per your own appr
 oved list). Keep signed instruction logs on file for VDI inspection.\n\nSa
 nkcje: VDI administrative enforcement under the Darba aizsardzības likums
  for missing or overdue instruction\; specific fine amounts not confirmed 
 from a source fetched this session.\n\nUwaga do daty: Not a shared calenda
 r deadline: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzība
 s jautājumos' (in force since 2010-10-01)\, §23\, requires repeated inst
 ruction at least once every 12 months for standard work\, and at least onc
 e every 6 months for work with hazardous equipment or on the employer's ap
 proved increased-risk-work list\, counted from each employee's previous in
 struction. The date shown is an illustrative annual placeholder\, not ever
 yone's actual due date.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl
 /deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/pl/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\nKogo dotyczy: Every registered employe
 r in Latvia with at least one employee\, of any size or sector — includi
 ng a one-person office with a single hired employee.\n\nCo zrobić: Note t
 he date of your most recent work environment risk assessment and calendar 
 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-co
 mpliance\, or after any workplace accident. Keep the assessment and its re
 view history on file for VDI inspection.\n\nSankcje: VDI administrative en
 forcement under the Darba aizsardzības likums for missing or outdated ris
 k assessments\; specific fine amounts not confirmed from a source fetched 
 this session.\n\nUwaga do daty: Not a shared calendar deadline: MK noteiku
 mi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in
  force since 2007) requires the review at least once every 12 months\, cou
 nted from your own company's previous risk assessment\, plus immediately a
 fter a workplace/process change\, an accident\, or detected 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 illustrative annual plac
 eholder\, not everyone's actual due date — calendar your own review 12 m
 onths after your last one.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu
 /pl/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/pl/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:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla systemów A
 I wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\, edu
 kacja\, biometria\, infrastruktura krytyczna)
DESCRIPTION:AI wykorzystywana do rekrutacji i zarządzania pracownikami\, o
 ceny zdolności kredytowej\, wyceny ubezpieczeń\, rekrutacji edukacyjnej\
 , identyfikacji biometrycznej\, infrastruktury krytycznej i ścigania prze
 stępstw staje się „wysokiego ryzyka”. Dostawcy potrzebują systemu z
 arządzania ryzykiem\, zarządzania danymi\, dokumentacji technicznej\, re
 jestrowania zdarzeń\, nadzoru ludzkiego i oceny zgodności\; podmioty sto
 sujące muszą używać systemów zgodnie z instrukcją\, prowadzić rejes
 try i informować osoby\, których to dotyczy.\n\nKogo dotyczy: Firmy budu
 jące takie systemy AI oraz każdy pracodawca lub kredytodawca\, który z 
 nich korzysta (obowiązki podmiotu stosującego)\, niezależnie od wielko
 ści. MŚP otrzymują uproszczone wzory dokumentacji.\n\nCo zrobić: Zmapu
 j każdy system AI\, który budujesz lub wykorzystujesz\, względem załą
 cznika III. Dla systemów objętych zakresem załóż już teraz dokumenta
 cję zgodności: przeznaczenie\, ocenę ryzyka\, opis danych treningowych\
 , projekt nadzoru ludzkiego\, testy dokładności i cyberbezpieczeństwa. 
 Podmioty stosujące: uzyskaj dokumentację od dostawcy\, wyznacz osobę sp
 rawującą nadzór ludzki i przygotuj informacje dla pracowników. Zarejes
 truj systemy w unijnej bazie danych przed ich użyciem.\n\nSankcje: Do 15 
 mln EUR lub 3% światowego obrotu (MŚP: niższa z tych kwot)\n\nUwaga do 
 daty: Przesunięte z 2026-08-02 przez Digital Omnibus dotyczący AI\, rozp
 orządzenie (UE) 2026/1744 (Dz.U. z 2026-07-24\, w mocy od 2026-07-27)\n\n
 Status: Przesunięty\nhttps://eudeadlines.eu/pl/deadline/ai-act-high-risk-
 annex-iii
URL:https://eudeadlines.eu/pl/deadline/ai-act-high-risk-annex-iii
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla system
 ów AI wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\
 , edukacja\, biometria\, infrastruktura krytyczna) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: obowiązki dla system
 ów AI wysokiego ryzyka w zastosowaniach z załącznika III (HR\, kredyty\
 , edukacja\, biometria\, infrastruktura krytyczna) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR