BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar (Latvia\, 2028)
NAME:EU Deadline Radar (Latvia\, 2028)
X-WR-CALDESC:Compliance deadlines Latvia in 2028. https://eudeadlines.eu/de
 /calendar/lv/2028
BEGIN:VEVENT
UID:lv-epr-eee-battery-interim-report@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20270831
DTEND;VALUE=DATE:20270901
SUMMARY:Latvia extended producer responsibility (EPR) — EEE & batteries: 
 Latvia: electrical/electronic equipment & battery producer — interim EPR
  report due 31 August
RRULE:FREQ=YEARLY;BYMONTH=8;BYMONTHDAY=-1
DESCRIPTION:Producers registered under Latvia's extended producer responsib
 ility (EPR) system for electrical/electronic equipment and batteries must 
 also submit an interim report to the State Environmental Service (VVD) cov
 ering the first half of the calendar year (1 January-30 June)\, by 31 Augu
 st.\n\nWer betroffen ist: Latvia companies that place electrical/electroni
 c equipment or batteries on the market and are registered producers under 
 the EPR system\, e.g. consumer-electronics importers and retailers.\n\nWas
  zu tun ist: Compile your first-half-year (1 Jan-30 Jun) EEE/battery place
 d-on-market data and submit the interim report to VVD (electronically\, pa
 sts@vvd.gov.lv) by 31 August.\n\n\nHinweis zum Datum: First occurrence in 
 the recurrence sequence\; the 2026 occurrence has already passed as of thi
 s entry's lastVerified date\, so the next live occurrence is 2027-08-31.\n
 \nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-epr-eee-batter
 y-interim-report
URL:https://eudeadlines.eu/de/deadline/lv-epr-eee-battery-interim-report
CATEGORIES:LV,Latvia extended producer responsibility (EPR) — EEE & batte
 ries
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — EEE & batteri
 es: Latvia: electrical/electronic equipment & battery producer — interim
  EPR report due 31 August — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — EEE & batteri
 es: Latvia: electrical/electronic equipment & battery producer — interim
  EPR report due 31 August — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-employer-report-monthly@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20260917
DTEND;VALUE=DATE:20260918
SUMMARY:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly repo
 rt (darba devēja ziņojums) due by the 17th
RRULE:FREQ=MONTHLY;BYMONTHDAY=17
DESCRIPTION:Employers with staff must submit a monthly "darba devēja ziņo
 jums" to VID\, reporting each employee's mandatory state social insurance 
 (VSAOI) contribution base and the personal income tax (IIN) withheld for t
 he previous reporting month.\n\nWer betroffen ist: Every Latvia-registered
  employer\, including a one-person SIA where the board member is on payrol
 l\, that paid at least one person reportable employment income in the repo
 rting month.\n\nWas zu tun ist: Submit the darba devēja ziņojums via VID
  EDS by the 17th of the month following the reporting month\, listing each
  employee's income and contribution base. Reconcile it with payroll record
 s ahead of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSankt
 ion: Administrative fine for late or non-submission of the report under th
 e Law On Taxes and Duties\; an inaccurate or late report that understates 
 the tax due can also trigger a nokavējuma nauda of 0.05% per day on the s
 hortfall.\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-e
 mployer-report-monthly
URL:https://eudeadlines.eu/de/deadline/lv-employer-report-monthly
CATEGORIES:LV,Latvia VSAOI/IIN employer's report
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia UIN (corporate income tax): Latvia: monthly corporate income
  tax (UIN) declaration due by the 20th when profit is distributed
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Latvia's corporate income tax is charged only when profit is di
 stributed (e.g. dividends) or spent on non-business or other UIN-taxable i
 tems\, not on an annual accrual basis\, and the taxation period is the cal
 endar month. In any month such a taxable event occurs\, the company must f
 ile a UIN declaration and pay the tax by the 20th of the following month\;
  months with no taxable event require no filing.\n\nWer betroffen ist: Any
  Latvia-registered company under the general CIT regime (SIA\, AS) that di
 stributes dividends\, covers non-business expenses\, or has another UIN-ta
 xable event in a given calendar month. Companies that fully reinvest profi
 t and have no such events have no monthly filing obligation.\n\nWas zu tun
  ist: Track dividend decisions and other UIN-taxable transactions with you
 r accountant every month. When a taxable event occurred\, file the UIN dec
 laration via VID EDS and pay the tax by the 20th of the following month\; 
 when none occurred\, no declaration is due for that month.\n\nSanktion: La
 te-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount 
 per day under Section 29 of the Law On Taxes and Duties\, plus possible fi
 nes for non-submission when a declaration was in fact due.\n\n\nStatus: Be
 stätigt\nhttps://eudeadlines.eu/de/deadline/lv-cit-distributed-profit-mon
 thly
URL:https://eudeadlines.eu/de/deadline/lv-cit-distributed-profit-monthly
CATEGORIES:LV,Latvia UIN (corporate income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-eu-supplies-report-monthly@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia PVN – EU supplies recapitulative statement: Latvia: report
  on supplies of goods and services within the EU due by the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered businesses in Latvia that supply goods\, or cert
 ain services under the general B2B place-of-supply rule\, to VAT-registere
 d customers in other EU member states must additionally submit a 'Pārskat
 s par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' 
 (report on supplies of goods and services within the EU territory) to VID\
 , alongside the regular PVN return. It lists each EU customer's VAT number
  and the value of supplies made to them in the period\, and is one of the 
 checks used to verify zero-rated intra-EU supplies.\n\nWer betroffen ist: 
 VAT-registered Latvian businesses that sell goods\, or supply general-rule
  B2B services\, to VAT-registered customers in other EU member states.\n\n
 Was zu tun ist: File the EU supplies report together with your regular PVN
  return via EDS. Make sure the value reported matches your PVN return's ze
 ro-rated intra-EU supply lines\, and validate every listed customer's VAT 
 number via VIES before filing.\n\nSanktion: Administrative fine for failin
 g to file or for material inaccuracies\; can trigger a VID audit of the un
 derlying zero-rated supplies\n\nHinweis zum Datum: The Pievienotās vērt
 ības nodokļa likums references this report (Art. 8.1(1)4\, Art. 16(4)) a
 s distinct from the regular PVN return\, but this session could not fetch 
 the specific procedural article confirming its exact filing day\; this ent
 ry assumes it follows the same taxation-period deadline as the regular PVN
  return (20th of the month for monthly filers\, matching lv-vat-return-mon
 thly) pending a dedicated re-check.\n\nStatus: Bestätigt\nhttps://eudeadl
 ines.eu/de/deadline/lv-eu-supplies-report-monthly
URL:https://eudeadlines.eu/de/deadline/lv-eu-supplies-report-monthly
CATEGORIES:LV,Latvia PVN – EU supplies recapitulative statement
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN – EU supplies recapitulative statement: Latvia: re
 port on supplies of goods and services within the EU due by the 20th — d
 ue in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN – EU supplies recapitulative statement: Latvia: re
 port on supplies of goods and services within the EU due by the 20th — d
 ue in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-vat-return-monthly@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment due b
 y the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered businesses in Latvia must submit their PVN decla
 ration to VID through EDS and pay any VAT due within 20 days after the end
  of the taxation period. For most active VAT payers the taxation period is
  one calendar month\, so the return and payment fall due by the 20th of th
 e following month.\n\nWer betroffen ist: Any Latvia-registered VAT payer w
 hose taxable turnover exceeded €50\,000 in the current or preceding year
 \, who trades goods/services cross-border within the EU\, belongs to a VAT
  group\, acts as a fiscal representative\, or is in the first 6 calendar m
 onths after VAT registration — in practice most actively trading VAT-reg
 istered companies.\n\nWas zu tun ist: File the PVN declaration via VID EDS
  and pay any VAT due into the single tax account (vienotais nodokļu konts
 ) by the 20th of the month following the taxation period. Re-check your ta
 xation period (month/quarter/half-year) at the start of each year\, since 
 crossing the €50\,000 turnover threshold or starting EU cross-border tra
 de switches you to monthly filing.\n\nSanktion: Late-payment penalty (noka
 vējuma nauda) of 0.05% of the outstanding amount per day under Section 29
  of the Law On Taxes and Duties (likums "Par nodokļiem un nodevām")\, pl
 us possible fines for late or non-submission of the declaration.\n\n\nStat
 us: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/de/deadline/lv-vat-return-monthly
CATEGORIES:LV,Latvia PVN (VAT) return
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-vsaoi-iin-payment-monthly@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20260923
DTEND;VALUE=DATE:20260924
SUMMARY:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (VSAOI
 ) and payroll income tax (IIN) payment due by the 23rd
RRULE:FREQ=MONTHLY;BYMONTHDAY=23
DESCRIPTION:Employers must pay both the employee's and the employer's share
  of state mandatory social insurance contributions (VSAOI)\, together with
  the personal income tax (IIN) withheld from staff\, into the single tax a
 ccount by the 23rd of the month following the reporting month.\n\nWer betr
 offen ist: Every Latvia-registered employer with staff or a board member o
 n payroll for the reporting month.\n\nWas zu tun ist: Using the figures al
 ready filed in the darba devēja ziņojums\, pay the combined VSAOI (emplo
 yer + employee shares) and withheld IIN into the vienotais nodokļu konts 
 (single tax account) by the 23rd of the month following the reporting mont
 h\, using the current rates published by VID.\n\nSanktion: Late-payment pe
 nalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under
  Section 29 of the Law On Taxes and Duties.\n\n\nStatus: Bestätigt\nhttps
 ://eudeadlines.eu/de/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/de/deadline/lv-vsaoi-iin-payment-monthly
CATEGORIES:LV,Latvia VSAOI/IIN payment
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-mun-quarterly-declaration@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20261015
DTEND;VALUE=DATE:20261016
SUMMARY:Latvia micro-enterprise tax (MUN): Latvia: micro-enterprise tax (MU
 N) quarterly declaration due by the 15th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=15
DESCRIPTION:Companies registered under Latvia's micro-enterprise tax (mikro
 uzņēmumu nodoklis\, MUN) regime must file a quarterly declaration with V
 ID reporting turnover for each month of the quarter and the resulting tax.
 \n\nWer betroffen ist: Latvia individual merchants (individuālie komersan
 ti)\, individual enterprises\, farm/fishing enterprises and other natural 
 persons registered with VID as performing business activity (Mikrouzņēmu
 mu nodokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN reg
 ime and remain within its turnover and other eligibility limits. SIAs (lim
 ited liability companies) can NOT hold micro-enterprise taxpayer status 
 — that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkt
 s) — so this entry is never relevant to an SIA\, only to sole-trader-typ
 e registrations.\n\nWas zu tun ist: File the quarterly MUN declaration via
  VID EDS by the 15th of the month after the quarter ends\, then pay the ca
 lculated micro-enterprise tax into the single tax account by the 23rd of t
 he same month.\n\nSanktion: 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\nHinweis zum Datum: Corrected 2026-09-08: SIAs (limited lia
 bility companies) cannot hold micro-enterprise taxpayer status. Since MUN 
 eligibility narrowed with effect from 2021\, only individually-registered 
 taxpayers qualify (Mikrouzņēmumu nodokļa likums\, 1. panta 3. punkts)\;
  a transitional exception let SIAs that already had MUN status keep it thr
 ough 2021\, but Pārejas noteikumu 36. punkts ended even that on 2022-01-0
 1. This entry previously stated SIAs were included — that was wrong.\n\n
 Status: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-mun-quarterly-de
 claration
URL:https://eudeadlines.eu/de/deadline/lv-mun-quarterly-declaration
CATEGORIES:LV,Latvia micro-enterprise tax (MUN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia micro-enterprise tax (MUN): Latvia: micro-enterprise tax
  (MUN) quarterly declaration due by the 15th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia micro-enterprise tax (MUN): Latvia: micro-enterprise tax
  (MUN) quarterly declaration due by the 15th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-self-employed-vsaoi-quarterly@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20261017
DTEND;VALUE=DATE:20261018
SUMMARY:Latvia self-employed VSAOI/IIN: Latvia: self-employed person's quar
 terly VSAOI/IIN report due by the 17th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=17
DESCRIPTION:A self-employed person (pašnodarbinātais) registered with VID
  as performing saimnieciskā darbība must file a quarterly report of thei
 r own mandatory state social insurance (VSAOI) contribution base and perso
 nal income tax (IIN)\, then pay the resulting contributions into the singl
 e tax account. This is separate from the employer-side monthly reports tha
 t only apply when the person has employees.\n\nWer betroffen ist: Latvia-r
 egistered self-employed individuals (sole traders\, and other persons regi
 stered as veicot saimniecisko darbību\, e.g. an outsourced accountant wor
 king for themselves) who pay their own VSAOI/IIN rather than having an emp
 loyer withhold it.\n\nWas zu tun ist: File the quarterly VSAOI/IIN report 
 via VID EDS by the 17th of the month after the quarter ends\, then pay the
  calculated contributions into the single tax account by the 23rd of the s
 ame month. A report is not required for a quarter with no income\, but the
  separate annual income declaration is still mandatory regardless of incom
 e.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.05% of the o
 utstanding amount per day under Section 29 of the Law On Taxes and Duties\
 , as for other VID-administered taxes.\n\n\nStatus: Bestätigt\nhttps://eu
 deadlines.eu/de/deadline/lv-self-employed-vsaoi-quarterly
URL:https://eudeadlines.eu/de/deadline/lv-self-employed-vsaoi-quarterly
CATEGORIES:LV,Latvia self-employed VSAOI/IIN
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia self-employed VSAOI/IIN: Latvia: self-employed person's 
 quarterly VSAOI/IIN report due by the 17th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia self-employed VSAOI/IIN: Latvia: self-employed person's 
 quarterly VSAOI/IIN report due by the 17th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-drn-quarterly-declaration@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources tax 
 (DRN) quarterly declaration due by the 20th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=20
DESCRIPTION:Companies liable for Latvia's natural resources tax (packaging 
 placed on the market\, batteries/tyres\, resource extraction\, emissions\,
  etc.) must submit a quarterly DRN report to VID and pay the tax\; taxpaye
 rs whose calculated annual tax is very low may instead report and pay once
  a year.\n\nWer betroffen ist: Any company liable for DRN\, e.g. those pla
 cing packaged goods\, batteries\, tyres\, or other DRN-taxable products on
  the Latvian market\, or extracting natural resources/emitting pollutants 
 above the exempt thresholds — commonly retail\, e-commerce\, manufacturi
 ng and hospitality businesses.\n\nWas zu tun ist: Submit the quarterly DRN
  report via VID EDS by the 20th of the month following the quarter and pay
  the tax into the single tax account by the 23rd. If your calculated annua
 l DRN at base rates does not exceed €142.29\, you may instead report and
  pay once a year\, by 20 January (report) / 23 January (pay) of the follow
 ing year.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.05% o
 f the outstanding amount per day under Section 29 of the Law On Taxes and 
 Duties.\n\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-drn
 -quarterly-declaration
URL:https://eudeadlines.eu/de/deadline/lv-drn-quarterly-declaration
CATEGORIES:LV,Latvia dabas resursu nodoklis (DRN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-oss-vat-return-quarterly@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20261031
DTEND;VALUE=DATE:20261101
SUMMARY:Latvia / EU One Stop Shop (OSS) VAT: Latvia: OSS quarterly VAT retu
 rn due by the end of the following month
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered businesses using the EU VAT One Stop Shop (Un
 ion scheme\, for cross-border B2C sales of goods and digital/other service
 s to consumers in other EU member states above the EUR 10\,000 combined th
 reshold) must submit their OSS VAT return via VID's EDS electronically by 
 the last day of the month following each calendar quarter\, and pay any VA
 T due by the same date. The deadline mechanics are set at EU level and are
  identical in every member state\; only the filing portal (EDS for Latvia)
  differs.\n\nWer betroffen ist: Latvia-registered companies selling goods 
 or digital/other services to consumers in other EU member states whose com
 bined cross-border B2C turnover exceeds EUR 10\,000 a year and who use the
  OSS Union scheme instead of registering for VAT in each customer's countr
 y.\n\nWas zu tun ist: Register for the OSS Union scheme in VID's EDS once 
 cross-border B2C sales are expected to exceed EUR 10\,000/year (or opt in 
 voluntarily). File the OSS VAT return and pay VAT due electronically by 30
  April (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, followin
 g year).\n\nSanktion: Exclusion from the OSS scheme for repeated non-compl
 iance\, forcing VAT registration in every destination country\; late-payme
 nt interest on VAT paid late\n\nHinweis zum Datum: The dataset previously 
 only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterl
 y)\; since a deadline's jurisdiction gates which country profiles see it\,
  Latvia-registered OSS filers need their own entry even though the EU-leve
 l deadline mechanics are identical.\n\nStatus: Bestätigt\nhttps://eudeadl
 ines.eu/de/deadline/lv-oss-vat-return-quarterly
URL:https://eudeadlines.eu/de/deadline/lv-oss-vat-return-quarterly
CATEGORIES:LV,Latvia / EU One Stop Shop (OSS) VAT
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia / EU One Stop Shop (OSS) VAT: Latvia: OSS quarterly VAT 
 return due by the end of the following month — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia / EU One Stop Shop (OSS) VAT: Latvia: OSS quarterly VAT 
 return due by the end of the following month — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-epr-eee-battery-annual-report@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Latvia extended producer responsibility (EPR) — EEE & batteries: 
 Latvia: electrical/electronic equipment & battery producer — annual audi
 ted 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 electrical/electronic equipment and batteries ('env
 ironmentally harmful goods') must submit an audited annual report to the S
 tate Environmental Service (VVD) covering the previous calendar year (1 Ja
 nuary-31 December)\, by 30 April.\n\nWer betroffen ist: Latvia companies t
 hat place electrical/electronic equipment or batteries on the market and a
 re registered producers under the EPR system\, e.g. consumer-electronics i
 mporters and retailers.\n\nWas zu tun ist: Compile your annual EEE/battery
  placed-on-market data\, have it audited as required by your EPR scheme\, 
 and submit the annual report to VVD (electronically\, pasts@vvd.gov.lv) by
  30 April covering the previous calendar year.\n\n\n\nStatus: Bestätigt\n
 https://eudeadlines.eu/de/deadline/lv-epr-eee-battery-annual-report
URL:https://eudeadlines.eu/de/deadline/lv-epr-eee-battery-annual-report
CATEGORIES:LV,Latvia extended producer responsibility (EPR) — EEE & batte
 ries
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — EEE & batteri
 es: Latvia: electrical/electronic equipment & battery producer — annual 
 audited EPR report due 30 April — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — EEE & batteri
 es: Latvia: electrical/electronic equipment & battery producer — annual 
 audited EPR report due 30 April — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-epr-packaging-annual-report@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Latvia extended producer responsibility (EPR) — packaging: Latvia
 : packaging & single-use tableware producer — annual audited EPR report 
 due 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:Producers registered under Latvia's extended producer responsib
 ility (EPR) system for packaging and single-use tableware must submit an a
 udited annual report to the State Environmental Service (VVD) covering the
  previous calendar year (1 January-31 December)\, by 30 April.\n\nWer betr
 offen ist: Latvia companies that place packaging or single-use tableware o
 n the market and are registered producers under the EPR system. This is th
 e producer-responsibility reporting duty owed to VVD\, separate from the q
 uarterly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\nW
 as zu tun ist: Compile your annual packaging/single-use-tableware placed-o
 n-market data\, have it audited as required by your EPR scheme\, and submi
 t the report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April coveri
 ng the previous calendar year.\n\n\n\nStatus: Bestätigt\nhttps://eudeadli
 nes.eu/de/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/de/deadline/lv-epr-packaging-annual-report
CATEGORIES:LV,Latvia extended producer responsibility (EPR) — packaging
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-annual-report-yearly-micro-small@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Latvia annual report filing: Latvia: annual report (gada pārskats)
  yearly filing deadline for micro and small companies
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered micro and small companies must prepare\, have
  members/shareholders approve\, and electronically file their annual repor
 t with the State Revenue Service (VID) within 5 months of financial year-e
 nd. For calendar-year filers that means 31 May every year. Filing is done 
 through VID's EDS electronic declaration system.\n\nWer betroffen ist: All
  Latvia-registered micro and small companies and equivalent entities (not 
 exceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\
 n\nWas zu tun ist: Close the books\, get the annual report approved by sha
 reholders/members\, and file via VID EDS by 31 May every year (or within 5
  months of a non-calendar year-end). Include an auditor's opinion if requi
 red by your statutes\, size thresholds\, or a shareholder decision.\n\nSan
 ktion: Administrative liability for late filing/failure to submit under th
 e Gada pārskatu un konsolidēto gada pārskatu likums.\n\nHinweis zum Dat
 um: Recurring version of the former one-off entry lv-annual-report-filing-
 micro-small: 5 months after financial year-end under the Gada pārskatu un
  konsolidēto gada pārskatu likums\, i.e. 31 May for a standard 1 Jan–3
 1 Dec financial year.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/dea
 dline/lv-annual-report-yearly-micro-small
URL:https://eudeadlines.eu/de/deadline/lv-annual-report-yearly-micro-small
CATEGORIES:LV,Latvia annual report filing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 7 day
 s
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-self-employed-annual-income-declaration@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20270601
DTEND;VALUE=DATE:20270602
SUMMARY:Latvia personal income tax (IIN) — annual declaration: Latvia: ma
 ndatory annual income declaration (gada ienākumu deklarācija) due 1 June
RRULE:FREQ=YEARLY;BYMONTH=6;BYMONTHDAY=1
DESCRIPTION:Latvian residents required to file a mandatory annual income de
 claration (gada ienākumu deklarācija) — including anyone with income f
 rom saimnieciskā darbība (self-employed/business activity) — must subm
 it it for the previous calendar year between 1 March and 1 June\, and pay 
 any additional personal income tax (IIN) due by 23 June.\n\nWer betroffen 
 ist: Latvian self-employed individuals/sole traders (e.g. an outsourced ac
 countant working for themselves) and anyone else the Law On Personal Incom
 e Tax requires to file a mandatory annual declaration. For a self-employed
  person this is a separate\, additional filing on top of their quarterly V
 SAOI/IIN reports.\n\nWas zu tun ist: Prepare your income and expense summa
 ry for the previous calendar year and file the gada ienākumu deklarācija
  via VID EDS between 1 March and 1 June. Pay any additional IIN due by 23 
 June of the same year.\n\nSanktion: Late-filing/late-payment penalties und
 er the Law On Personal Income Tax and the Law On Taxes and Duties (nokavē
 juma nauda of 0.05% per day on unpaid tax)\; exact late-filing fine amount
  not confirmed from a source fetched this session.\n\n\nStatus: Bestätigt
 \nhttps://eudeadlines.eu/de/deadline/lv-self-employed-annual-income-declar
 ation
URL:https://eudeadlines.eu/de/deadline/lv-self-employed-annual-income-decla
 ration
CATEGORIES:LV,Latvia personal income tax (IIN) — annual declaration
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia personal income tax (IIN) — annual declaration: Latvia
 : mandatory annual income declaration (gada ienākumu deklarācija) due 1 
 June — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia personal income tax (IIN) — annual declaration: Latvia
 : mandatory annual income declaration (gada ienākumu deklarācija) due 1 
 June — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-annual-report-yearly-medium-large@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20270731
DTEND;VALUE=DATE:20270801
SUMMARY:Latvia annual report filing: Latvia: annual report (gada pārskats)
  yearly filing deadline for medium and large companies
RRULE:FREQ=YEARLY;BYMONTH=7;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered medium and large companies\, and parent compa
 nies preparing consolidated annual reports\, must file their VID-submitted
  annual report — including the required audit opinion — within 7 month
 s of financial year-end (31 July every year for calendar-year filers).\n\n
 Wer betroffen ist: Latvia-registered medium and large companies/groups and
  consolidated-report parent companies (those exceeding the small-company t
 hresholds).\n\nWas zu tun ist: Engage a statutory auditor early\, get the 
 report approved by shareholders\, and file via VID EDS by 31 July every ye
 ar (or within 7 months of a non-calendar year-end).\n\nSanktion: Administr
 ative liability for late filing/failure to submit under the Gada pārskatu
  un konsolidēto gada pārskatu likums.\n\nHinweis zum Datum: Recurring ve
 rsion of the former one-off entry lv-annual-report-filing-medium-large: 7 
 months after financial year-end under the Gada pārskatu un konsolidēto g
 ada pārskatu likums\, i.e. 31 July for a standard 1 Jan–31 Dec financia
 l year.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/deadline/lv-annua
 l-report-yearly-medium-large
URL:https://eudeadlines.eu/de/deadline/lv-annual-report-yearly-medium-large
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 medium and large companies — due in 7 da
 ys
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 medium and large companies — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-safety-instruction-renewal@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20271001
DTEND;VALUE=DATE:20271002
SUMMARY:Latvia occupational safety — repeated safety instruction: Latvia:
  repeated occupational safety instruction (atkārtotā instruktāža) due 
 at least yearly\, every 6 months for hazardous work
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=1
DESCRIPTION:Employers must give every employee repeated occupational safety
  instruction (atkārtotā instruktāža) covering the same scope as their 
 initial instruction\, at least once every 12 months for standard work\; em
 ployees doing hazardous-equipment or increased-risk work (per the employer
 's own approved list) must be re-instructed at least once every 6 months.\
 n\nWer betroffen ist: Every registered employer in Latvia with at least on
 e employee\, of any size or sector.\n\nWas zu tun ist: Track each employee
 's last safety-instruction date and schedule the next one within 12 months
  (6 months for staff on hazardous-equipment/increased-risk work\, per your
  own approved list). Keep signed instruction logs on file for VDI inspecti
 on.\n\nSanktion: VDI administrative enforcement under the Darba aizsardzī
 bas likums for missing or overdue instruction\; specific fine amounts not 
 confirmed from a source fetched this session.\n\nHinweis zum Datum: Not a 
 shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība darb
 a aizsardzības jautājumos' (in force since 2010-10-01)\, §23\, requires
  repeated instruction at least once every 12 months for standard work\, an
 d at least once every 6 months for work with hazardous equipment or on the
  employer's approved increased-risk-work list\, counted from each employee
 's previous instruction. The date shown is an illustrative annual placehol
 der\, not everyone's actual due date.\n\nStatus: Bestätigt\nhttps://eudea
 dlines.eu/de/deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/de/deadline/lv-safety-instruction-renewal
CATEGORIES:LV,Latvia occupational safety — repeated safety instruction
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-risk-assessment-renewal@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20271002
DTEND;VALUE=DATE:20271003
SUMMARY:Latvia occupational safety — work environment risk assessment: La
 tvia: work environment risk assessment must be reviewed at least once a ye
 ar
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=2
DESCRIPTION:Every employer must have a written work environment risk assess
 ment (darba vides risku novērtējums) and must review and update it at le
 ast once every 12 months\, and additionally whenever work activities\, pro
 cesses or conditions change materially\, a legal non-compliance is found\,
  or a workplace accident occurs.\n\nWer betroffen ist: Every registered em
 ployer in Latvia with at least one employee\, of any size or sector — in
 cluding a one-person office with a single hired employee.\n\nWas zu tun is
 t: Note the date of your most recent work environment risk assessment and 
 calendar a review no later than 12 months after it. Redo the review immedi
 ately if you change premises\, equipment or ways of working\, if VDI finds
  a non-compliance\, or after any workplace accident. Keep the assessment a
 nd its review history on file for VDI inspection.\n\nSanktion: VDI adminis
 trative enforcement under the Darba aizsardzības likums for missing or ou
 tdated risk assessments\; specific fine amounts not confirmed from a sourc
 e fetched this session.\n\nHinweis zum Datum: Not a shared calendar deadli
 ne: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas 
 kārtība' (in force since 2007) requires the review at least once every 1
 2 months\, counted from your own company's previous risk assessment\, plus
  immediately after a workplace/process change\, an accident\, or detected 
 non-compliance (§18)\; the internal-uzraudzība system as a whole must al
 so be checked at least once a year (§40). The date shown is an illustrati
 ve annual placeholder\, not everyone's actual due date — calendar your o
 wn review 12 months after your last one.\n\nStatus: Bestätigt\nhttps://eu
 deadlines.eu/de/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/de/deadline/lv-risk-assessment-renewal
CATEGORIES:LV,Latvia occupational safety — work environment risk assessme
 nt
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch für
  Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des Anw
 endungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette
DESCRIPTION:Das Omnibus-I-Paket hat den Anwendungsbereich der CSRD auf Unte
 rnehmen mit mehr als 1.000 Beschäftigten und über 450 Mio. € Umsatz be
 schränkt\; börsennotierte KMU sind vollständig herausgenommen. Große K
 unden dürfen von Lieferanten unter 1.000 Beschäftigten nicht mehr Nachha
 ltigkeitsdaten verlangen als nach dem freiwilligen VSME-Standard. Betroffe
 ne Unternehmen berichten 2028 über das Geschäftsjahr 2027.\n\nWer betrof
 fen ist: Große Unternehmen über den neuen Schwellenwerten müssen berich
 ten\; KMU sind nur als Lieferanten betroffen\, die um Daten auf VSME-Nivea
 u gebeten werden.\n\nWas zu tun ist: Große Unternehmen: Prüfen Sie\, ob 
 Sie beide Schwellenwerte überschreiten\, und bereiten Sie die ESRS-basier
 te Berichterstattung für das GJ 2027 vor. KMU: Nutzen Sie den VSME-Standa
 rd als maximale Antwort auf ESG-Fragebögen von Kunden und lehnen Sie dar
 über hinausgehende Anfragen ab\; erwägen Sie einen schlanken VSME-Berich
 t\, um Bank- und Kundenbeziehungen reibungslos zu halten.\n\n\nHinweis zum
  Datum: Omnibus-I-Richtlinie veröffentlicht im ABl. am 2026-02-26\, in Kr
 aft seit 2026-03-18. Neu erfasste Unternehmen berichten 2028 über das GJ 
 2027\; Unternehmen der Wellen 2/3 wurden 2025 „gestoppt“\n\nStatus: Be
 stätigt\nhttps://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-repor
 ts
URL:https://eudeadlines.eu/de/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD nach Omnibus I: Nachhaltigkeitsberichterstattung nur noch 
 für Unternehmen mit 1.000+ Beschäftigten ab GJ 2027\; KMU außerhalb des
  Anwendungsbereichs mit VSME-Obergrenze in der Wertschöpfungskette — du
 e in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-einvoicing-b2b-mandatory@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:Latvia e-invoicing: Latvia: mandatory structured e-invoices and VID
  reporting for all domestic B2B invoices
DESCRIPTION:From 1 January 2028 every Latvia-registered business must issue
  invoices to other Latvian businesses as structured e-invoices (EN 16931 /
  Peppol BIS 3.0) and report the invoice data to the State Revenue Service 
 at the same time. Paper and PDF invoices between Latvian companies will no
  longer be valid for accounting purposes.\n\nWer betroffen ist: All compan
 ies and self-employed persons registered in Latvia that invoice other busi
 nesses – micro to large.\n\nWas zu tun ist: Pick invoicing/accounting so
 ftware with Peppol and VID reporting support and test it well before 2028.
  Register a Peppol ID / e-address\, collect customers' e-invoice addresses
 \, and train staff on the new process. Budget for receiving e-invoices fro
 m suppliers as well.\n\nSanktion: Administrative penalties under the Accou
 nting Law\n\nHinweis zum Datum: Postponed from the original 2026-01-01 pla
 n by amendments to the Grāmatvedības likums (adopted 2024-10-31 and 2025
 -06-05)\; confirmed on likumi.lv/fm.gov.lv and restated in Cabinet Regulat
 ion No. 749 (2025-12-09)\, which also requires the e-invoice to be pushed 
 to VID at the same time. Early/voluntary use of the same VID e-invoice cha
 nnel before 2028 appears to be technically possible via VID's EDS\, but no
  specific voluntary-phase start date could be confirmed from an official s
 ource this session — do not rely on the previously cited '2026-03-30 vol
 untary phase' claim.\n\nStatus: Bestätigt\nhttps://eudeadlines.eu/de/dead
 line/lv-einvoicing-b2b-mandatory
URL:https://eudeadlines.eu/de/deadline/lv-einvoicing-b2b-mandatory
CATEGORIES:LV,Latvia e-invoicing
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia e-invoicing: Latvia: mandatory structured e-invoices and
  VID reporting for all domestic B2B invoices — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia e-invoicing: Latvia: mandatory structured e-invoices and
  VID reporting for all domestic B2B invoices — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:vida-platform-economy-single-registration@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzeitver
 mietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
DESCRIPTION:Plattformen\, die kurzfristige Unterkunftsvermietungen (bis zu 
 30 Nächte) und Personenbeförderung vermitteln\, gelten als fiktiver Lief
 erer für Mehrwertsteuerzwecke\, wenn der zugrunde liegende Gastgeber oder
  Fahrer keine Mehrwertsteuer berechnet. Die einzige Anlaufstelle (One-Stop
 -Shop) wird erweitert (Verbringung eigener Waren\, B2C-Lieferungen)\, und 
 eine verpflichtende Umkehr der Steuerschuldnerschaft für nicht ansässige
  Lieferer verringert den Bedarf an ausländischen Mehrwertsteuerregistrier
 ungen.\n\nWer betroffen ist: Marktplätze und Buchungsplattformen für Unt
 erkünfte und Beförderung\; KMU\, die grenzüberschreitend in der EU verk
 aufen und derzeit mehrere Mehrwertsteuerregistrierungen halten.\n\nWas zu 
 tun ist: Plattformen: Bauen Sie die Erhebung und Abführung der Mehrwertst
 euer für Umsätze als fiktiver Lieferer auf und erfassen Sie den Mehrwert
 steuerstatus von Gastgebern/Fahrern. Grenzüberschreitende Verkäufer: Pr
 üfen Sie\, ob Sie mit dem erweiterten OSS ab Juli 2028 ausländische Mehr
 wertsteuerregistrierungen schließen können\, und aktualisieren Sie die S
 teuereinstellungen in Ihrem ERP-System.\n\n\nHinweis zum Datum: Richtlinie
  (EU) 2025/516 des Rates\; die Mitgliedstaaten können die Regeln zum fikt
 iven Lieferer für Plattformen bis zum 2030-01-01 aufschieben\n\nStatus: B
 estätigt\nhttps://eudeadlines.eu/de/deadline/vida-platform-economy-single
 -registration
URL:https://eudeadlines.eu/de/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: Regeln zum fiktiven Lieferer für Plattformen bei Kurzzei
 tvermietung und Personenbeförderung\; einzige Mehrwertsteuerregistrierung
  — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:ai-act-high-risk-annex-i-products@eudeadlines.eu
DTSTAMP:20260909T012221Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: Hochrisiko-Regeln für KI in regulierten Produkten (Maschin
 en\, Medizinprodukte\, Spielzeug\, Aufzüge)
DESCRIPTION:KI\, die Sicherheitsbauteil eines Produkts ist\, das unter die 
 in Anhang I aufgeführten EU-Produktvorschriften fällt (Maschinen\, Mediz
 inprodukte\, Spielzeug\, Aufzüge\, Fahrzeuge usw.)\, muss die Hochrisiko-
 Anforderungen des AI Act im Rahmen der CE-Konformitätsbewertung des Produ
 kts erfüllen.\n\nWer betroffen ist: Hersteller und Importeure physischer 
 Produkte mit KI-Sicherheitsfunktionen sowie deren Softwarelieferanten.\n\n
 Was zu tun ist: Identifizieren Sie Produkte\, in denen KI eine Sicherheits
 funktion übernimmt. Planen Sie\, die Anforderungen des AI Act (Risikomana
 gement\, Daten-Governance\, Protokollierung\, menschliche Aufsicht) in die
  bestehende Konformitätsbewertung und die technischen Unterlagen des Prod
 ukts zu integrieren. Stimmen Sie sich frühzeitig mit notifizierten Stelle
 n ab\, da die Bewertungen zusammengeführt werden.\n\nSanktion: Bis zu 15 
 Mio. € oder 3 % des weltweiten Umsatzes (KMU: der niedrigere Betrag)\n\n
 Hinweis zum Datum: Vom 2027-08-02 verschoben durch den Digital Omnibus zu 
 KI (Verordnung 2026/1744)\n\nStatus: Verschoben\nhttps://eudeadlines.eu/de
 /deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/de/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
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