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/ca
 lendar/lv/2028
BEGIN:VEVENT
UID:lv-epr-eee-battery-interim-report@eudeadlines.eu
DTSTAMP:20260909T012243Z
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\nWho is affected: Latvia companies that place electrical/electronic 
 equipment or batteries on the market and are registered producers under th
 e EPR system\, e.g. consumer-electronics importers and retailers.\n\nWhat 
 to do: Compile your first-half-year (1 Jan-30 Jun) EEE/battery placed-on-m
 arket data and submit the interim report to VVD (electronically\, pasts@vv
 d.gov.lv) by 31 August.\n\n\nNote: First occurrence in the recurrence sequ
 ence\; the 2026 occurrence has already passed as of this entry's lastVerif
 ied date\, so the next live occurrence is 2027-08-31.\n\nStatus: Confirmed
 \nhttps://eudeadlines.eu/deadline/lv-epr-eee-battery-interim-report
URL:https://eudeadlines.eu/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:20260909T012243Z
DTSTART;VALUE=DATE:20260917
DTEND;VALUE=DATE:20260918
SUMMARY:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly repo
 rt (darba devēja ziņojums) due by the 17th
RRULE:FREQ=MONTHLY;BYMONTHDAY=17
DESCRIPTION:Employers with staff must submit a monthly "darba devēja ziņo
 jums" to VID\, reporting each employee's mandatory state social insurance 
 (VSAOI) contribution base and the personal income tax (IIN) withheld for t
 he previous reporting month.\n\nWho is affected: Every Latvia-registered e
 mployer\, including a one-person SIA where the board member is on payroll\
 , that paid at least one person reportable employment income in the report
 ing month.\n\nWhat to do: Submit the darba devēja ziņojums via VID EDS b
 y the 17th of the month following the reporting month\, listing each emplo
 yee's income and contribution base. Reconcile it with payroll records ahea
 d of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nPenalty: Ad
 ministrative fine for late or non-submission of the report under the Law O
 n Taxes and Duties\; an inaccurate or late report that understates the tax
  due can also trigger a nokavējuma nauda of 0.05% per day on the shortfal
 l.\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-employer-rep
 ort-monthly
URL:https://eudeadlines.eu/deadline/lv-employer-report-monthly
CATEGORIES:LV,Latvia VSAOI/IIN employer's report
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T012243Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia UIN (corporate income tax): Latvia: monthly corporate income
  tax (UIN) declaration due by the 20th when profit is distributed
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Latvia's corporate income tax is charged only when profit is di
 stributed (e.g. dividends) or spent on non-business or other UIN-taxable i
 tems\, not on an annual accrual basis\, and the taxation period is the cal
 endar month. In any month such a taxable event occurs\, the company must f
 ile a UIN declaration and pay the tax by the 20th of the following month\;
  months with no taxable event require no filing.\n\nWho is affected: Any L
 atvia-registered company under the general CIT regime (SIA\, AS) that dist
 ributes dividends\, covers non-business expenses\, or has another UIN-taxa
 ble event in a given calendar month. Companies that fully reinvest profit 
 and have no such events have no monthly filing obligation.\n\nWhat to do: 
 Track dividend decisions and other UIN-taxable transactions with your acco
 untant every month. When a taxable event occurred\, file the UIN declarati
 on via VID EDS and pay the tax by the 20th of the following month\; when n
 one occurred\, no declaration is due for that month.\n\nPenalty: Late-paym
 ent penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day
  under Section 29 of the Law On Taxes and Duties\, plus possible fines for
  non-submission when a declaration was in fact due.\n\n\nStatus: Confirmed
 \nhttps://eudeadlines.eu/deadline/lv-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/deadline/lv-cit-distributed-profit-monthly
CATEGORIES:LV,Latvia UIN (corporate income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-eu-supplies-report-monthly@eudeadlines.eu
DTSTAMP:20260909T012243Z
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\nWho is affected: VA
 T-registered Latvian businesses that sell goods\, or supply general-rule B
 2B services\, to VAT-registered customers in other EU member states.\n\nWh
 at to do: File the EU supplies report together with your regular PVN retur
 n via EDS. Make sure the value reported matches your PVN return's zero-rat
 ed intra-EU supply lines\, and validate every listed customer's VAT number
  via VIES before filing.\n\nPenalty: Administrative fine for failing to fi
 le or for material inaccuracies\; can trigger a VID audit of the underlyin
 g zero-rated supplies\n\nNote: The Pievienotās vērtības nodokļa likums
  references this report (Art. 8.1(1)4\, Art. 16(4)) as distinct from the r
 egular PVN return\, but this session could not fetch the specific procedur
 al article confirming its exact filing day\; this entry assumes it follows
  the same taxation-period deadline as the regular PVN return (20th of the 
 month for monthly filers\, matching lv-vat-return-monthly) pending a dedic
 ated re-check.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-eu
 -supplies-report-monthly
URL:https://eudeadlines.eu/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:20260909T012243Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment due b
 y the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered businesses in Latvia must submit their PVN decla
 ration to VID through EDS and pay any VAT due within 20 days after the end
  of the taxation period. For most active VAT payers the taxation period is
  one calendar month\, so the return and payment fall due by the 20th of th
 e following month.\n\nWho is affected: Any Latvia-registered VAT payer who
 se taxable turnover exceeded €50\,000 in the current or preceding year\,
  who trades goods/services cross-border within the EU\, belongs to a VAT g
 roup\, acts as a fiscal representative\, or is in the first 6 calendar mon
 ths after VAT registration — in practice most actively trading VAT-regis
 tered companies.\n\nWhat to do: File the PVN declaration via VID EDS and p
 ay any VAT due into the single tax account (vienotais nodokļu konts) by t
 he 20th of the month following the taxation period. Re-check your taxation
  period (month/quarter/half-year) at the start of each year\, since crossi
 ng the €50\,000 turnover threshold or starting EU cross-border trade swi
 tches you to monthly filing.\n\nPenalty: Late-payment penalty (nokavējuma
  nauda) of 0.05% of the outstanding amount per day under Section 29 of the
  Law On Taxes and Duties (likums "Par nodokļiem un nodevām")\, plus poss
 ible fines for late or non-submission of the declaration.\n\n\nStatus: Con
 firmed\nhttps://eudeadlines.eu/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/deadline/lv-vat-return-monthly
CATEGORIES:LV,Latvia PVN (VAT) return
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-vsaoi-iin-payment-monthly@eudeadlines.eu
DTSTAMP:20260909T012243Z
DTSTART;VALUE=DATE:20260923
DTEND;VALUE=DATE:20260924
SUMMARY:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (VSAOI
 ) and payroll income tax (IIN) payment due by the 23rd
RRULE:FREQ=MONTHLY;BYMONTHDAY=23
DESCRIPTION:Employers must pay both the employee's and the employer's share
  of state mandatory social insurance contributions (VSAOI)\, together with
  the personal income tax (IIN) withheld from staff\, into the single tax a
 ccount by the 23rd of the month following the reporting month.\n\nWho is a
 ffected: Every Latvia-registered employer with staff or a board member on 
 payroll for the reporting month.\n\nWhat to do: Using the figures already 
 filed in the darba devēja ziņojums\, pay the combined VSAOI (employer + 
 employee shares) and withheld IIN into the vienotais nodokļu konts (singl
 e tax account) by the 23rd of the month following the reporting month\, us
 ing the current rates published by VID.\n\nPenalty: Late-payment penalty (
 nokavējuma nauda) of 0.05% of the outstanding amount per day under Sectio
 n 29 of the Law On Taxes and Duties.\n\n\nStatus: Confirmed\nhttps://eudea
 dlines.eu/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/deadline/lv-vsaoi-iin-payment-monthly
CATEGORIES:LV,Latvia VSAOI/IIN payment
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-mun-quarterly-declaration@eudeadlines.eu
DTSTAMP:20260909T012243Z
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\nWho is affected: Latvia individual merchants (individuālie komersanti
 )\, individual enterprises\, farm/fishing enterprises and other natural pe
 rsons registered with VID as performing business activity (Mikrouzņēmumu
  nodokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN regim
 e and remain within its turnover and other eligibility limits. SIAs (limit
 ed liability companies) can NOT hold micro-enterprise taxpayer status — 
 that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkts) 
 — so this entry is never relevant to an SIA\, only to sole-trader-type r
 egistrations.\n\nWhat to do: File the quarterly MUN declaration via VID ED
 S by the 15th of the month after the quarter ends\, then pay the calculate
 d micro-enterprise tax into the single tax account by the 23rd of the same
  month.\n\nPenalty: Late-payment penalty (nokavējuma nauda) of 0.05% of t
 he outstanding amount per day under Section 29 of the Law On Taxes and Dut
 ies.\n\nNote: Corrected 2026-09-08: SIAs (limited liability companies) can
 not hold micro-enterprise taxpayer status. Since MUN eligibility narrowed 
 with effect from 2021\, only individually-registered taxpayers qualify (Mi
 krouzņēmumu nodokļa likums\, 1. panta 3. punkts)\; a transitional excep
 tion let SIAs that already had MUN status keep it through 2021\, but Pāre
 jas noteikumu 36. punkts ended even that on 2022-01-01. This entry previou
 sly stated SIAs were included — that was wrong.\n\nStatus: Confirmed\nht
 tps://eudeadlines.eu/deadline/lv-mun-quarterly-declaration
URL:https://eudeadlines.eu/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:20260909T012243Z
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\nWho is affected: Latvia-reg
 istered self-employed individuals (sole traders\, and other persons regist
 ered as veicot saimniecisko darbību\, e.g. an outsourced accountant worki
 ng for themselves) who pay their own VSAOI/IIN rather than having an emplo
 yer withhold it.\n\nWhat to do: File the quarterly VSAOI/IIN report via VI
 D EDS by the 17th of the month after the quarter ends\, then pay the calcu
 lated contributions into the single tax account by the 23rd of the same mo
 nth. A report is not required for a quarter with no income\, but the separ
 ate annual income declaration is still mandatory regardless of income.\n\n
 Penalty: Late-payment penalty (nokavējuma nauda) of 0.05% of the outstand
 ing amount per day under Section 29 of the Law On Taxes and Duties\, as fo
 r other VID-administered taxes.\n\n\nStatus: Confirmed\nhttps://eudeadline
 s.eu/deadline/lv-self-employed-vsaoi-quarterly
URL:https://eudeadlines.eu/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:20260909T012243Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources tax 
 (DRN) quarterly declaration due by the 20th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=20
DESCRIPTION:Companies liable for Latvia's natural resources tax (packaging 
 placed on the market\, batteries/tyres\, resource extraction\, emissions\,
  etc.) must submit a quarterly DRN report to VID and pay the tax\; taxpaye
 rs whose calculated annual tax is very low may instead report and pay once
  a year.\n\nWho is affected: Any company liable for DRN\, e.g. those placi
 ng packaged goods\, batteries\, tyres\, or other DRN-taxable products on t
 he Latvian market\, or extracting natural resources/emitting pollutants ab
 ove the exempt thresholds — commonly retail\, e-commerce\, manufacturing
  and hospitality businesses.\n\nWhat to do: Submit the quarterly DRN repor
 t via VID EDS by the 20th of the month following the quarter and pay the t
 ax into the single tax account by the 23rd. If your calculated annual DRN 
 at base rates does not exceed €142.29\, you may instead report and pay o
 nce a year\, by 20 January (report) / 23 January (pay) of the following ye
 ar.\n\nPenalty: Late-payment penalty (nokavējuma nauda) of 0.05% of the o
 utstanding amount per day under Section 29 of the Law On Taxes and Duties.
 \n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-drn-quarterly-
 declaration
URL:https://eudeadlines.eu/deadline/lv-drn-quarterly-declaration
CATEGORIES:LV,Latvia dabas resursu nodoklis (DRN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-oss-vat-return-quarterly@eudeadlines.eu
DTSTAMP:20260909T012243Z
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\nWho is affected: Latvia-registered companies selling goods or
  digital/other services to consumers in other EU member states whose combi
 ned cross-border B2C turnover exceeds EUR 10\,000 a year and who use the O
 SS Union scheme instead of registering for VAT in each customer's country.
 \n\nWhat to do: 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 volunt
 arily). File the OSS VAT return and pay VAT due electronically by 30 April
  (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, following year
 ).\n\nPenalty: Exclusion from the OSS scheme for repeated non-compliance\,
  forcing VAT registration in every destination country\; late-payment inte
 rest on VAT paid late\n\nNote: The dataset previously only carried an Esto
 nia-jurisdiction OSS entry (ee-oss-vat-return-quarterly)\; since a deadlin
 e's jurisdiction gates which country profiles see it\, Latvia-registered O
 SS filers need their own entry even though the EU-level deadline mechanics
  are identical.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-o
 ss-vat-return-quarterly
URL:https://eudeadlines.eu/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:20260909T012243Z
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\nWho is affected: Latvia companies tha
 t place electrical/electronic equipment or batteries on the market and are
  registered producers under the EPR system\, e.g. consumer-electronics imp
 orters and retailers.\n\nWhat to do: Compile your annual EEE/battery place
 d-on-market data\, have it audited as required by your EPR scheme\, and su
 bmit the annual report to VVD (electronically\, pasts@vvd.gov.lv) by 30 Ap
 ril covering the previous calendar year.\n\n\n\nStatus: Confirmed\nhttps:/
 /eudeadlines.eu/deadline/lv-epr-eee-battery-annual-report
URL:https://eudeadlines.eu/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:20260909T012243Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Latvia extended producer responsibility (EPR) — packaging: Latvia
 : packaging & single-use tableware producer — annual audited EPR report 
 due 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:Producers registered under Latvia's extended producer responsib
 ility (EPR) system for packaging and single-use tableware must submit an a
 udited annual report to the State Environmental Service (VVD) covering the
  previous calendar year (1 January-31 December)\, by 30 April.\n\nWho is a
 ffected: Latvia companies that place packaging or single-use tableware on 
 the market and are registered producers under the EPR system. This is the 
 producer-responsibility reporting duty owed to VVD\, separate from the qua
 rterly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\nWha
 t to do: Compile your annual packaging/single-use-tableware placed-on-mark
 et data\, have it audited as required by your EPR scheme\, and submit the 
 report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April covering the
  previous calendar year.\n\n\n\nStatus: Confirmed\nhttps://eudeadlines.eu/
 deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/deadline/lv-epr-packaging-annual-report
CATEGORIES:LV,Latvia extended producer responsibility (EPR) — packaging
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-annual-report-yearly-micro-small@eudeadlines.eu
DTSTAMP:20260909T012243Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Latvia annual report filing: Latvia: annual report (gada pārskats)
  yearly filing deadline for micro and small companies
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered micro and small companies must prepare\, have
  members/shareholders approve\, and electronically file their annual repor
 t with the State Revenue Service (VID) within 5 months of financial year-e
 nd. For calendar-year filers that means 31 May every year. Filing is done 
 through VID's EDS electronic declaration system.\n\nWho is affected: All L
 atvia-registered micro and small companies and equivalent entities (not ex
 ceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\n\
 nWhat to do: Close the books\, get the annual report approved by sharehold
 ers/members\, and file via VID EDS by 31 May every year (or within 5 month
 s of a non-calendar year-end). Include an auditor's opinion if required by
  your statutes\, size thresholds\, or a shareholder decision.\n\nPenalty: 
 Administrative liability for late filing/failure to submit under the Gada 
 pārskatu un konsolidēto gada pārskatu likums.\n\nNote: Recurring versio
 n of the former one-off entry lv-annual-report-filing-micro-small: 5 month
 s after financial year-end under the Gada pārskatu un konsolidēto gada p
 ārskatu likums\, i.e. 31 May for a standard 1 Jan–31 Dec financial year
 .\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-annual-report-y
 early-micro-small
URL:https://eudeadlines.eu/deadline/lv-annual-report-yearly-micro-small
CATEGORIES:LV,Latvia annual report filing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 7 day
 s
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-self-employed-annual-income-declaration@eudeadlines.eu
DTSTAMP:20260909T012243Z
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\nWho is affecte
 d: Latvian self-employed individuals/sole traders (e.g. an outsourced acco
 untant working for themselves) and anyone else the Law On Personal Income 
 Tax requires to file a mandatory annual declaration. For a self-employed p
 erson this is a separate\, additional filing on top of their quarterly VSA
 OI/IIN reports.\n\nWhat to do: Prepare your income and expense summary for
  the previous calendar year and file the gada ienākumu deklarācija via V
 ID EDS between 1 March and 1 June. Pay any additional IIN due by 23 June o
 f the same year.\n\nPenalty: Late-filing/late-payment penalties under the 
 Law On Personal Income Tax and the Law On Taxes and Duties (nokavējuma na
 uda of 0.05% per day on unpaid tax)\; exact late-filing fine amount not co
 nfirmed from a source fetched this session.\n\n\nStatus: Confirmed\nhttps:
 //eudeadlines.eu/deadline/lv-self-employed-annual-income-declaration
URL:https://eudeadlines.eu/deadline/lv-self-employed-annual-income-declarat
 ion
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:20260909T012243Z
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
 Who is affected: Latvia-registered medium and large companies/groups and c
 onsolidated-report parent companies (those exceeding the small-company thr
 esholds).\n\nWhat to do: Engage a statutory auditor early\, get the report
  approved by shareholders\, and file via VID EDS by 31 July every year (or
  within 7 months of a non-calendar year-end).\n\nPenalty: Administrative l
 iability for late filing/failure to submit under the Gada pārskatu un kon
 solidēto gada pārskatu likums.\n\nNote: Recurring version of the former 
 one-off entry lv-annual-report-filing-medium-large: 7 months after financi
 al year-end under the Gada pārskatu un konsolidēto gada pārskatu likums
 \, i.e. 31 July for a standard 1 Jan–31 Dec financial year.\n\nStatus: C
 onfirmed\nhttps://eudeadlines.eu/deadline/lv-annual-report-yearly-medium-l
 arge
URL:https://eudeadlines.eu/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:20260909T012243Z
DTSTART;VALUE=DATE:20271001
DTEND;VALUE=DATE:20271002
SUMMARY:Latvia occupational safety — repeated safety instruction: Latvia:
  repeated occupational safety instruction (atkārtotā instruktāža) due 
 at least yearly\, every 6 months for hazardous work
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=1
DESCRIPTION:Employers must give every employee repeated occupational safety
  instruction (atkārtotā instruktāža) covering the same scope as their 
 initial instruction\, at least once every 12 months for standard work\; em
 ployees doing hazardous-equipment or increased-risk work (per the employer
 's own approved list) must be re-instructed at least once every 6 months.\
 n\nWho is affected: Every registered employer in Latvia with at least one 
 employee\, of any size or sector.\n\nWhat to do: Track each employee's las
 t safety-instruction date and schedule the next one within 12 months (6 mo
 nths for staff on hazardous-equipment/increased-risk work\, per your own a
 pproved list). Keep signed instruction logs on file for VDI inspection.\n\
 nPenalty: VDI administrative enforcement under the Darba aizsardzības lik
 ums for missing or overdue instruction\; specific fine amounts not confirm
 ed from a source fetched this session.\n\nNote: Not a shared calendar dead
 line: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzības jaut
 ājumos' (in force since 2010-10-01)\, §23\, requires repeated instructio
 n at least once every 12 months for standard work\, and at least once ever
 y 6 months for work with hazardous equipment or on the employer's approved
  increased-risk-work list\, counted from each employee's previous instruct
 ion. The date shown is an illustrative annual placeholder\, not everyone's
  actual due date.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv
 -safety-instruction-renewal
URL:https://eudeadlines.eu/deadline/lv-safety-instruction-renewal
CATEGORIES:LV,Latvia occupational safety — repeated safety instruction
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-risk-assessment-renewal@eudeadlines.eu
DTSTAMP:20260909T012243Z
DTSTART;VALUE=DATE:20271002
DTEND;VALUE=DATE:20271003
SUMMARY:Latvia occupational safety — work environment risk assessment: La
 tvia: work environment risk assessment must be reviewed at least once a ye
 ar
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=2
DESCRIPTION:Every employer must have a written work environment risk assess
 ment (darba vides risku novērtējums) and must review and update it at le
 ast once every 12 months\, and additionally whenever work activities\, pro
 cesses or conditions change materially\, a legal non-compliance is found\,
  or a workplace accident occurs.\n\nWho is affected: Every registered empl
 oyer in Latvia with at least one employee\, of any size or sector — incl
 uding a one-person office with a single hired employee.\n\nWhat to do: Not
 e the date of your most recent work environment risk assessment and calend
 ar a review no later than 12 months after it. Redo the review immediately 
 if you change premises\, equipment or ways of working\, if VDI finds a non
 -compliance\, or after any workplace accident. Keep the assessment and its
  review history on file for VDI inspection.\n\nPenalty: VDI administrative
  enforcement under the Darba aizsardzības likums for missing or outdated 
 risk assessments\; specific fine amounts not confirmed from a source fetch
 ed this session.\n\nNote: Not a shared calendar deadline: MK noteikumi Nr.
  660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in force
  since 2007) requires the review at least once every 12 months\, counted f
 rom your own company's previous risk assessment\, plus immediately after a
  workplace/process change\, an accident\, or detected non-compliance (§18
 )\; the internal-uzraudzība system as a whole must also be checked at lea
 st once a year (§40). The date shown is an illustrative annual placeholde
 r\, not everyone's actual due date — calendar your own review 12 months 
 after your last one.\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline
 /lv-risk-assessment-renewal
URL:https://eudeadlines.eu/deadline/lv-risk-assessment-renewal
CATEGORIES:LV,Latvia occupational safety — work environment risk assessme
 nt
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T012243Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD after Omnibus I: sustainability reporting only for 1\,000+ emp
 loyee companies from FY2027\; SMEs out of scope with VSME value-chain cap
DESCRIPTION:The Omnibus I package cut CSRD scope to companies with more tha
 n 1\,000 employees and over €450M turnover\; listed SMEs are removed ent
 irely. Large customers may not demand more sustainability data from suppli
 ers below 1\,000 employees than the voluntary VSME standard. In-scope comp
 anies report for financial year 2027 in 2028.\n\nWho is affected: Large co
 mpanies above the new thresholds must report\; SMEs are affected only as s
 uppliers being asked for VSME-level data.\n\nWhat to do: Large companies: 
 confirm whether you exceed both thresholds and prepare ESRS-based reportin
 g for FY2027. SMEs: use the VSME standard as your maximum response to cust
 omer ESG questionnaires and decline requests going beyond it\; consider a 
 lightweight VSME report to keep bank and customer relationships smooth.\n\
 n\nNote: Omnibus I Directive published OJ 2026-02-26\, in force 2026-03-18
 . Companies newly in scope report on FY2027 in 2028\; wave-2/3 companies w
 ere 'stopped' in 2025\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadlin
 e/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD after Omnibus I: sustainability reporting only for 1\,000+
  employee companies from FY2027\; SMEs out of scope with VSME value-chain 
 cap — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-einvoicing-b2b-mandatory@eudeadlines.eu
DTSTAMP:20260909T012243Z
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\nWho is affected: All companie
 s and self-employed persons registered in Latvia that invoice other busine
 sses – micro to large.\n\nWhat to do: Pick invoicing/accounting software
  with Peppol and VID reporting support and test it well before 2028. Regis
 ter a Peppol ID / e-address\, collect customers' e-invoice addresses\, and
  train staff on the new process. Budget for receiving e-invoices from supp
 liers as well.\n\nPenalty: Administrative penalties under the Accounting L
 aw\n\nNote: Postponed from the original 2026-01-01 plan by amendments to t
 he Grāmatvedības likums (adopted 2024-10-31 and 2025-06-05)\; confirmed 
 on likumi.lv/fm.gov.lv and restated in Cabinet Regulation No. 749 (2025-12
 -09)\, which also requires the e-invoice to be pushed to VID at the same t
 ime. Early/voluntary use of the same VID e-invoice channel before 2028 app
 ears to be technically possible via VID's EDS\, but no specific voluntary-
 phase start date could be confirmed from an official source this session 
 — do not rely on the previously cited '2026-03-30 voluntary phase' claim
 .\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-einvoicing-b2b-
 mandatory
URL:https://eudeadlines.eu/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:20260909T012243Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: platform deemed-supplier rules for short-term rentals and pas
 senger transport\; single VAT registration
DESCRIPTION:Platforms facilitating short-term accommodation rentals (up to 
 30 nights) and passenger transport become the deemed VAT supplier when the
  underlying host or driver does not charge VAT. The One-Stop-Shop is exten
 ded (own-goods transfers\, B2C supplies) and a mandatory reverse charge fo
 r non-established suppliers reduces the need for foreign VAT registrations
 .\n\nWho is affected: Marketplaces and booking platforms in accommodation 
 and transport\; SMEs selling cross-border in the EU that currently hold se
 veral VAT registrations.\n\nWhat to do: Platforms: build VAT collection an
 d remittance for deemed-supplier transactions and collect host/driver VAT 
 status. Cross-border sellers: review whether the extended OSS lets you clo
 se foreign VAT registrations from July 2028 and update ERP tax settings.\n
 \n\nNote: Council Directive (EU) 2025/516\; Member States may postpone the
  platform deemed-supplier rules until 2030-01-01\n\nStatus: Confirmed\nhtt
 ps://eudeadlines.eu/deadline/vida-platform-economy-single-registration
URL:https://eudeadlines.eu/deadline/vida-platform-economy-single-registrati
 on
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: platform deemed-supplier rules for short-term rentals and
  passenger transport\; single VAT registration — 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:20260909T012243Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: high-risk rules for AI embedded in regulated products (mach
 inery\, medical devices\, toys\, lifts)
DESCRIPTION:AI that is a safety component of products covered by EU product
  legislation listed in Annex I (machinery\, medical devices\, toys\, lifts
 \, vehicles\, etc.) must meet the AI Act's high-risk requirements as part 
 of the product's CE conformity assessment.\n\nWho is affected: Manufacture
 rs and importers of physical products with AI safety functions\, and their
  software suppliers.\n\nWhat to do: Identify products where AI performs a 
 safety function. Plan to integrate AI Act requirements (risk management\, 
 data governance\, logging\, human oversight) into the product's existing c
 onformity assessment and technical file. Align with notified bodies early 
 because assessments will be combined.\n\nPenalty: Up to €15M or 3% of wo
 rldwide turnover (SMEs: lower of the two)\n\nNote: Postponed from 2027-08-
 02 by the Digital Omnibus on AI (Reg. 2026/1744)\n\nStatus: Delayed\nhttps
 ://eudeadlines.eu/deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: high-risk rules for AI embedded in regulated products (
 machinery\, medical devices\, toys\, lifts) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR