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/nl
 /calendar/lv/2028
BEGIN:VEVENT
UID:lv-epr-eee-battery-interim-report@eudeadlines.eu
DTSTAMP:20260909T012824Z
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\nVoor wie geldt dit: Latvia companies that place electrical/electron
 ic equipment or batteries on the market and are registered producers under
  the EPR system\, e.g. consumer-electronics importers and retailers.\n\nWa
 t u moet doen: Compile your first-half-year (1 Jan-30 Jun) EEE/battery pla
 ced-on-market data and submit the interim report to VVD (electronically\, 
 pasts@vvd.gov.lv) by 31 August.\n\n\nOpmerking bij de datum: First occurre
 nce in the recurrence sequence\; the 2026 occurrence has already passed as
  of this entry's lastVerified date\, so the next live occurrence is 2027-0
 8-31.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-epr-eee-
 battery-interim-report
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
DTSTART;VALUE=DATE:20260917
DTEND;VALUE=DATE:20260918
SUMMARY:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly repo
 rt (darba devēja ziņojums) due by the 17th
RRULE:FREQ=MONTHLY;BYMONTHDAY=17
DESCRIPTION:Employers with staff must submit a monthly "darba devēja ziņo
 jums" to VID\, reporting each employee's mandatory state social insurance 
 (VSAOI) contribution base and the personal income tax (IIN) withheld for t
 he previous reporting month.\n\nVoor wie geldt dit: Every Latvia-registere
 d employer\, including a one-person SIA where the board member is on payro
 ll\, that paid at least one person reportable employment income in the rep
 orting month.\n\nWat u moet doen: Submit the darba devēja ziņojums via V
 ID EDS by the 17th of the month following the reporting month\, listing ea
 ch employee's income and contribution base. Reconcile it with payroll reco
 rds ahead of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSan
 ctie: Administrative fine for late or non-submission of the report under t
 he Law On Taxes and Duties\; an inaccurate or late report that understates
  the tax due can also trigger a nokavējuma nauda of 0.05% per day on the 
 shortfall.\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-e
 mployer-report-monthly
URL:https://eudeadlines.eu/nl/deadline/lv-employer-report-monthly
CATEGORIES:LV,Latvia VSAOI/IIN employer's report
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T012824Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia UIN (corporate income tax): Latvia: monthly corporate income
  tax (UIN) declaration due by the 20th when profit is distributed
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Latvia's corporate income tax is charged only when profit is di
 stributed (e.g. dividends) or spent on non-business or other UIN-taxable i
 tems\, not on an annual accrual basis\, and the taxation period is the cal
 endar month. In any month such a taxable event occurs\, the company must f
 ile a UIN declaration and pay the tax by the 20th of the following month\;
  months with no taxable event require no filing.\n\nVoor wie geldt dit: An
 y Latvia-registered company under the general CIT regime (SIA\, AS) that d
 istributes dividends\, covers non-business expenses\, or has another UIN-t
 axable event in a given calendar month. Companies that fully reinvest prof
 it and have no such events have no monthly filing obligation.\n\nWat u moe
 t doen: Track dividend decisions and other UIN-taxable transactions with y
 our accountant every month. When a taxable event occurred\, file the UIN d
 eclaration via VID EDS and pay the tax by the 20th of the following month\
 ; when none occurred\, no declaration is due for that month.\n\nSanctie: L
 ate-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount
  per day under Section 29 of the Law On Taxes and Duties\, plus possible f
 ines for non-submission when a declaration was in fact due.\n\n\nStatus: B
 evestigd\nhttps://eudeadlines.eu/nl/deadline/lv-cit-distributed-profit-mon
 thly
URL:https://eudeadlines.eu/nl/deadline/lv-cit-distributed-profit-monthly
CATEGORIES:LV,Latvia UIN (corporate income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-eu-supplies-report-monthly@eudeadlines.eu
DTSTAMP:20260909T012824Z
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\nVoor wie geldt dit:
  VAT-registered Latvian businesses that sell goods\, or supply general-rul
 e B2B services\, to VAT-registered customers in other EU member states.\n\
 nWat u moet doen: File the EU supplies report together with your regular P
 VN return via EDS. Make sure the value reported matches your PVN return's 
 zero-rated intra-EU supply lines\, and validate every listed customer's VA
 T number via VIES before filing.\n\nSanctie: Administrative fine for faili
 ng to file or for material inaccuracies\; can trigger a VID audit of the u
 nderlying zero-rated supplies\n\nOpmerking bij de datum: The Pievienotās 
 vērtības nodokļa likums references this report (Art. 8.1(1)4\, Art. 16(
 4)) as distinct from the regular PVN return\, but this session could not f
 etch the specific procedural article confirming its exact filing day\; thi
 s entry assumes it follows the same taxation-period deadline as the regula
 r PVN return (20th of the month for monthly filers\, matching lv-vat-retur
 n-monthly) pending a dedicated re-check.\n\nStatus: Bevestigd\nhttps://eud
 eadlines.eu/nl/deadline/lv-eu-supplies-report-monthly
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment due b
 y the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered businesses in Latvia must submit their PVN decla
 ration to VID through EDS and pay any VAT due within 20 days after the end
  of the taxation period. For most active VAT payers the taxation period is
  one calendar month\, so the return and payment fall due by the 20th of th
 e following month.\n\nVoor wie geldt dit: Any Latvia-registered VAT payer 
 whose taxable turnover exceeded €50\,000 in the current or preceding yea
 r\, who trades goods/services cross-border within the EU\, belongs to a VA
 T group\, acts as a fiscal representative\, or is in the first 6 calendar 
 months after VAT registration — in practice most actively trading VAT-re
 gistered companies.\n\nWat u moet doen: File the PVN declaration via VID E
 DS and pay any VAT due into the single tax account (vienotais nodokļu kon
 ts) by the 20th of the month following the taxation period. Re-check your 
 taxation period (month/quarter/half-year) at the start of each year\, sinc
 e crossing the €50\,000 turnover threshold or starting EU cross-border t
 rade switches you to monthly filing.\n\nSanctie: Late-payment penalty (nok
 avējuma nauda) of 0.05% of the outstanding amount per day under Section 2
 9 of the Law On Taxes and Duties (likums "Par nodokļiem un nodevām")\, p
 lus possible fines for late or non-submission of the declaration.\n\n\nSta
 tus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/nl/deadline/lv-vat-return-monthly
CATEGORIES:LV,Latvia PVN (VAT) return
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-vsaoi-iin-payment-monthly@eudeadlines.eu
DTSTAMP:20260909T012824Z
DTSTART;VALUE=DATE:20260923
DTEND;VALUE=DATE:20260924
SUMMARY:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (VSAOI
 ) and payroll income tax (IIN) payment due by the 23rd
RRULE:FREQ=MONTHLY;BYMONTHDAY=23
DESCRIPTION:Employers must pay both the employee's and the employer's share
  of state mandatory social insurance contributions (VSAOI)\, together with
  the personal income tax (IIN) withheld from staff\, into the single tax a
 ccount by the 23rd of the month following the reporting month.\n\nVoor wie
  geldt dit: Every Latvia-registered employer with staff or a board member 
 on payroll for the reporting month.\n\nWat u moet doen: Using the figures 
 already filed in the darba devēja ziņojums\, pay the combined VSAOI (emp
 loyer + employee shares) and withheld IIN into the vienotais nodokļu kont
 s (single tax account) by the 23rd of the month following the reporting mo
 nth\, using the current rates published by VID.\n\nSanctie: Late-payment p
 enalty (nokavējuma nauda) of 0.05% of the outstanding amount per day unde
 r Section 29 of the Law On Taxes and Duties.\n\n\nStatus: Bevestigd\nhttps
 ://eudeadlines.eu/nl/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/nl/deadline/lv-vsaoi-iin-payment-monthly
CATEGORIES:LV,Latvia VSAOI/IIN payment
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-mun-quarterly-declaration@eudeadlines.eu
DTSTAMP:20260909T012824Z
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\nVoor wie geldt dit: Latvia individual merchants (individuālie komersa
 nti)\, individual enterprises\, farm/fishing enterprises and other natural
  persons registered with VID as performing business activity (Mikrouzņēm
 umu nodokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN re
 gime and remain within its turnover and other eligibility limits. SIAs (li
 mited 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\nWat u moet doen: File the quarterly MUN declaration vi
 a VID EDS by the 15th of the month after the quarter ends\, then pay the c
 alculated micro-enterprise tax into the single tax account by the 23rd of 
 the same month.\n\nSanctie: Late-payment penalty (nokavējuma nauda) of 0.
 05% of the outstanding amount per day under Section 29 of the Law On Taxes
  and Duties.\n\nOpmerking bij de datum: Corrected 2026-09-08: SIAs (limite
 d liability companies) cannot hold micro-enterprise taxpayer status. Since
  MUN eligibility narrowed with effect from 2021\, only individually-regist
 ered taxpayers qualify (Mikrouzņēmumu nodokļa likums\, 1. panta 3. punk
 ts)\; a transitional exception let SIAs that already had MUN status keep i
 t through 2021\, but Pārejas noteikumu 36. punkts ended even that on 2022
 -01-01. This entry previously stated SIAs were included — that was wrong
 .\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-mun-quarterl
 y-declaration
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
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\nVoor wie geldt dit: Latvia-
 registered self-employed individuals (sole traders\, and other persons reg
 istered as veicot saimniecisko darbību\, e.g. an outsourced accountant wo
 rking for themselves) who pay their own VSAOI/IIN rather than having an em
 ployer withhold it.\n\nWat u moet doen: File the quarterly VSAOI/IIN repor
 t via VID EDS by the 17th of the month after the quarter ends\, then pay t
 he calculated contributions into the single tax account by the 23rd of the
  same month. A report is not required for a quarter with no income\, but t
 he separate annual income declaration is still mandatory regardless of inc
 ome.\n\nSanctie: Late-payment penalty (nokavējuma nauda) of 0.05% of the 
 outstanding amount per day under Section 29 of the Law On Taxes and Duties
 \, as for other VID-administered taxes.\n\n\nStatus: Bevestigd\nhttps://eu
 deadlines.eu/nl/deadline/lv-self-employed-vsaoi-quarterly
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources tax 
 (DRN) quarterly declaration due by the 20th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=20
DESCRIPTION:Companies liable for Latvia's natural resources tax (packaging 
 placed on the market\, batteries/tyres\, resource extraction\, emissions\,
  etc.) must submit a quarterly DRN report to VID and pay the tax\; taxpaye
 rs whose calculated annual tax is very low may instead report and pay once
  a year.\n\nVoor wie geldt dit: Any company liable for DRN\, e.g. those pl
 acing packaged goods\, batteries\, tyres\, or other DRN-taxable products o
 n the Latvian market\, or extracting natural resources/emitting pollutants
  above the exempt thresholds — commonly retail\, e-commerce\, manufactur
 ing and hospitality businesses.\n\nWat u moet doen: Submit the quarterly D
 RN report via VID EDS by the 20th of the month following the quarter and p
 ay the tax into the single tax account by the 23rd. If your calculated ann
 ual DRN at base rates does not exceed €142.29\, you may instead report a
 nd pay once a year\, by 20 January (report) / 23 January (pay) of the foll
 owing year.\n\nSanctie: Late-payment penalty (nokavējuma nauda) of 0.05% 
 of the outstanding amount per day under Section 29 of the Law On Taxes and
  Duties.\n\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-drn
 -quarterly-declaration
URL:https://eudeadlines.eu/nl/deadline/lv-drn-quarterly-declaration
CATEGORIES:LV,Latvia dabas resursu nodoklis (DRN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-oss-vat-return-quarterly@eudeadlines.eu
DTSTAMP:20260909T012824Z
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\nVoor wie geldt dit: Latvia-registered companies selling goods
  or digital/other services to consumers in other EU member states whose co
 mbined cross-border B2C turnover exceeds EUR 10\,000 a year and who use th
 e OSS Union scheme instead of registering for VAT in each customer's count
 ry.\n\nWat u moet doen: Register for the OSS Union scheme in VID's EDS onc
 e cross-border B2C sales are expected to exceed EUR 10\,000/year (or opt i
 n 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\, follow
 ing year).\n\nSanctie: Exclusion from the OSS scheme for repeated non-comp
 liance\, forcing VAT registration in every destination country\; late-paym
 ent interest on VAT paid late\n\nOpmerking bij de datum: The dataset previ
 ously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-qu
 arterly)\; since a deadline's jurisdiction gates which country profiles se
 e it\, Latvia-registered OSS filers need their own entry even though the E
 U-level deadline mechanics are identical.\n\nStatus: Bevestigd\nhttps://eu
 deadlines.eu/nl/deadline/lv-oss-vat-return-quarterly
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
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\nVoor wie geldt dit: Latvia companies 
 that place electrical/electronic equipment or batteries on the market and 
 are registered producers under the EPR system\, e.g. consumer-electronics 
 importers and retailers.\n\nWat u moet doen: Compile your annual EEE/batte
 ry 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: Bevestigd\
 nhttps://eudeadlines.eu/nl/deadline/lv-epr-eee-battery-annual-report
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Latvia extended producer responsibility (EPR) — packaging: Latvia
 : packaging & single-use tableware producer — annual audited EPR report 
 due 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:Producers registered under Latvia's extended producer responsib
 ility (EPR) system for packaging and single-use tableware must submit an a
 udited annual report to the State Environmental Service (VVD) covering the
  previous calendar year (1 January-31 December)\, by 30 April.\n\nVoor wie
  geldt dit: Latvia companies that place packaging or single-use tableware 
 on the market and are registered producers under the EPR system. This is t
 he producer-responsibility reporting duty owed to VVD\, separate from the 
 quarterly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\n
 Wat u moet doen: Compile your annual packaging/single-use-tableware placed
 -on-market data\, have it audited as required by your EPR scheme\, and sub
 mit the report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April cove
 ring the previous calendar year.\n\n\n\nStatus: Bevestigd\nhttps://eudeadl
 ines.eu/nl/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/nl/deadline/lv-epr-packaging-annual-report
CATEGORIES:LV,Latvia extended producer responsibility (EPR) — packaging
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-annual-report-yearly-micro-small@eudeadlines.eu
DTSTAMP:20260909T012824Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Latvia annual report filing: Latvia: annual report (gada pārskats)
  yearly filing deadline for micro and small companies
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered micro and small companies must prepare\, have
  members/shareholders approve\, and electronically file their annual repor
 t with the State Revenue Service (VID) within 5 months of financial year-e
 nd. For calendar-year filers that means 31 May every year. Filing is done 
 through VID's EDS electronic declaration system.\n\nVoor wie geldt dit: Al
 l Latvia-registered micro and small companies and equivalent entities (not
  exceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).
 \n\nWat u moet doen: Close the books\, get the annual report approved by s
 hareholders/members\, and file via VID EDS by 31 May every year (or within
  5 months of a non-calendar year-end). Include an auditor's opinion if req
 uired by your statutes\, size thresholds\, or a shareholder decision.\n\nS
 anctie: Administrative liability for late filing/failure to submit under t
 he Gada pārskatu un konsolidēto gada pārskatu likums.\n\nOpmerking bij 
 de datum: Recurring version of the former one-off entry lv-annual-report-f
 iling-micro-small: 5 months after financial year-end under the Gada pārsk
 atu un konsolidēto gada pārskatu likums\, i.e. 31 May for a standard 1 J
 an–31 Dec financial year.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/n
 l/deadline/lv-annual-report-yearly-micro-small
URL:https://eudeadlines.eu/nl/deadline/lv-annual-report-yearly-micro-small
CATEGORIES:LV,Latvia annual report filing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 7 day
 s
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-self-employed-annual-income-declaration@eudeadlines.eu
DTSTAMP:20260909T012824Z
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\nVoor wie geldt
  dit: Latvian self-employed individuals/sole traders (e.g. an outsourced a
 ccountant working for themselves) and anyone else the Law On Personal Inco
 me Tax requires to file a mandatory annual declaration. For a self-employe
 d person this is a separate\, additional filing on top of their quarterly 
 VSAOI/IIN reports.\n\nWat u moet doen: Prepare your income and expense sum
 mary for the previous calendar year and file the gada ienākumu deklarāci
 ja via VID EDS between 1 March and 1 June. Pay any additional IIN due by 2
 3 June of the same year.\n\nSanctie: Late-filing/late-payment penalties un
 der the Law On Personal Income Tax and the Law On Taxes and Duties (nokav
 ējuma nauda of 0.05% per day on unpaid tax)\; exact late-filing fine amou
 nt not confirmed from a source fetched this session.\n\n\nStatus: Bevestig
 d\nhttps://eudeadlines.eu/nl/deadline/lv-self-employed-annual-income-decla
 ration
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
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
 Voor wie geldt dit: Latvia-registered medium and large companies/groups an
 d consolidated-report parent companies (those exceeding the small-company 
 thresholds).\n\nWat u moet doen: Engage a statutory auditor early\, get th
 e 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\nSanctie: Administ
 rative liability for late filing/failure to submit under the Gada pārskat
 u un konsolidēto gada pārskatu likums.\n\nOpmerking bij de datum: Recurr
 ing version of the former one-off entry lv-annual-report-filing-medium-lar
 ge: 7 months after financial year-end under the Gada pārskatu un konsolid
 ēto gada pārskatu likums\, i.e. 31 July for a standard 1 Jan–31 Dec fi
 nancial year.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl/deadline/lv-
 annual-report-yearly-medium-large
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
DTSTART;VALUE=DATE:20271001
DTEND;VALUE=DATE:20271002
SUMMARY:Latvia occupational safety — repeated safety instruction: Latvia:
  repeated occupational safety instruction (atkārtotā instruktāža) due 
 at least yearly\, every 6 months for hazardous work
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=1
DESCRIPTION:Employers must give every employee repeated occupational safety
  instruction (atkārtotā instruktāža) covering the same scope as their 
 initial instruction\, at least once every 12 months for standard work\; em
 ployees doing hazardous-equipment or increased-risk work (per the employer
 's own approved list) must be re-instructed at least once every 6 months.\
 n\nVoor wie geldt dit: Every registered employer in Latvia with at least o
 ne employee\, of any size or sector.\n\nWat u moet doen: Track each employ
 ee's last safety-instruction date and schedule the next one within 12 mont
 hs (6 months for staff on hazardous-equipment/increased-risk work\, per yo
 ur own approved list). Keep signed instruction logs on file for VDI inspec
 tion.\n\nSanctie: VDI administrative enforcement under the Darba aizsardz
 ības likums for missing or overdue instruction\; specific fine amounts no
 t confirmed from a source fetched this session.\n\nOpmerking bij de datum:
  Not a shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtī
 ba darba aizsardzības jautājumos' (in force since 2010-10-01)\, §23\, r
 equires repeated instruction at least once every 12 months for standard wo
 rk\, and at least once every 6 months for work with hazardous equipment or
  on the employer's approved increased-risk-work list\, counted from each e
 mployee's previous instruction. The date shown is an illustrative annual p
 laceholder\, not everyone's actual due date.\n\nStatus: Bevestigd\nhttps:/
 /eudeadlines.eu/nl/deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/nl/deadline/lv-safety-instruction-renewal
CATEGORIES:LV,Latvia occupational safety — repeated safety instruction
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-risk-assessment-renewal@eudeadlines.eu
DTSTAMP:20260909T012824Z
DTSTART;VALUE=DATE:20271002
DTEND;VALUE=DATE:20271003
SUMMARY:Latvia occupational safety — work environment risk assessment: La
 tvia: work environment risk assessment must be reviewed at least once a ye
 ar
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=2
DESCRIPTION:Every employer must have a written work environment risk assess
 ment (darba vides risku novērtējums) and must review and update it at le
 ast once every 12 months\, and additionally whenever work activities\, pro
 cesses or conditions change materially\, a legal non-compliance is found\,
  or a workplace accident occurs.\n\nVoor wie geldt dit: Every registered e
 mployer in Latvia with at least one employee\, of any size or sector — i
 ncluding a one-person office with a single hired employee.\n\nWat u moet d
 oen: Note the date of your most recent work environment risk assessment an
 d calendar a review no later than 12 months after it. Redo the review imme
 diately if you change premises\, equipment or ways of working\, if VDI fin
 ds a non-compliance\, or after any workplace accident. Keep the assessment
  and its review history on file for VDI inspection.\n\nSanctie: VDI admini
 strative enforcement under the Darba aizsardzības likums for missing or o
 utdated risk assessments\; specific fine amounts not confirmed from a sour
 ce fetched this session.\n\nOpmerking bij de datum: Not a shared calendar 
 deadline: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veik
 šanas kārtība' (in force since 2007) requires the review at least once 
 every 12 months\, counted from your own company's previous risk assessment
 \, plus immediately after a workplace/process change\, an accident\, or de
 tected non-compliance (§18)\; the internal-uzraudzība system as a whole 
 must also be checked at least once a year (§40). The date shown is an ill
 ustrative annual placeholder\, not everyone's actual due date — calendar
  your own review 12 months after your last one.\n\nStatus: Bevestigd\nhttp
 s://eudeadlines.eu/nl/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/nl/deadline/lv-risk-assessment-renewal
CATEGORIES:LV,Latvia occupational safety — work environment risk assessme
 nt
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T012824Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijven me
 t 1.000+ werknemers vanaf boekjaar 2027\; kmo’s/mkb buiten toepassingsge
 bied met VSME-plafond voor de waardeketen
DESCRIPTION:Het Omnibus I-pakket heeft het toepassingsgebied van de CSRD be
 perkt tot bedrijven met meer dan 1.000 werknemers en meer dan €450 mln o
 mzet\; beursgenoteerde kmo’s zijn volledig geschrapt. Grote klanten moge
 n van leveranciers met minder dan 1.000 werknemers niet meer duurzaamheids
 gegevens verlangen dan de vrijwillige VSME-standaard. Bedrijven binnen het
  toepassingsgebied rapporteren in 2028 over boekjaar 2027.\n\nVoor wie gel
 dt dit: Grote bedrijven boven de nieuwe drempels moeten rapporteren\; kmo
 ’s/mkb-bedrijven worden alleen geraakt als leverancier aan wie gegevens 
 op VSME-niveau worden gevraagd.\n\nWat u moet doen: Grote bedrijven: ga na
  of u beide drempels overschrijdt en bereid rapportage op basis van ESRS v
 oor boekjaar 2027 voor. Kmo’s/mkb: gebruik de VSME-standaard als maximal
 e reactie op ESG-vragenlijsten van klanten en wijs verdergaande verzoeken 
 af\; overweeg een beknopt VSME-rapport om de relatie met bank en klanten s
 oepel te houden.\n\n\nOpmerking bij de datum: Omnibus I-richtlijn bekendge
 maakt in PB 2026-02-26\, van kracht 2026-03-18. Bedrijven die nieuw binnen
  het toepassingsgebied vallen\, rapporteren in 2028 over boekjaar 2027\; b
 edrijven uit golf 2/3 zijn in 2025 ‘stopgezet’\n\nStatus: Bevestigd\nh
 ttps://eudeadlines.eu/nl/deadline/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/nl/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijve
 n met 1.000+ werknemers vanaf boekjaar 2027\; kmo’s/mkb buiten toepassin
 gsgebied met VSME-plafond voor de waardeketen — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijve
 n met 1.000+ werknemers vanaf boekjaar 2027\; kmo’s/mkb buiten toepassin
 gsgebied met VSME-plafond voor de waardeketen — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-einvoicing-b2b-mandatory@eudeadlines.eu
DTSTAMP:20260909T012824Z
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\nVoor wie geldt dit: All compa
 nies and self-employed persons registered in Latvia that invoice other bus
 inesses – micro to large.\n\nWat u moet doen: Pick invoicing/accounting 
 software with Peppol and VID reporting support and test it well before 202
 8. Register a Peppol ID / e-address\, collect customers' e-invoice address
 es\, and train staff on the new process. Budget for receiving e-invoices f
 rom suppliers as well.\n\nSanctie: Administrative penalties under the Acco
 unting Law\n\nOpmerking bij de datum: Postponed from the original 2026-01-
 01 plan by amendments to the Grāmatvedības likums (adopted 2024-10-31 an
 d 2025-06-05)\; confirmed on likumi.lv/fm.gov.lv and restated in Cabinet R
 egulation No. 749 (2025-12-09)\, which also requires the e-invoice to be p
 ushed to VID at the same time. Early/voluntary use of the same VID e-invoi
 ce channel before 2028 appears to be technically possible via VID's EDS\, 
 but no specific voluntary-phase start date could be confirmed from an offi
 cial source this session — do not rely on the previously cited '2026-03-
 30 voluntary phase' claim.\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/nl
 /deadline/lv-einvoicing-b2b-mandatory
URL:https://eudeadlines.eu/nl/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:20260909T012824Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: fictieve-leveranciersregels voor platforms bij kortetermijnve
 rhuur en personenvervoer\; één btw-registratie
DESCRIPTION:Platforms die kortetermijnverhuur van accommodatie (tot 30 nach
 ten) en personenvervoer faciliteren\, worden voor de btw de fictieve lever
 ancier wanneer de onderliggende verhuurder of chauffeur geen btw in rekeni
 ng brengt. Het éénloketsysteem (OSS) wordt uitgebreid (overbrenging van 
 eigen goederen\, B2C-leveringen) en een verplichte btw-verlegging voor nie
 t-gevestigde leveranciers vermindert de noodzaak van buitenlandse btw-regi
 straties.\n\nVoor wie geldt dit: Marktplaatsen en boekingsplatforms voor a
 ccommodatie en vervoer\; kmo’s/mkb-bedrijven die grensoverschrijdend in 
 de EU verkopen en nu meerdere btw-registraties aanhouden.\n\nWat u moet do
 en: Platforms: bouw btw-inning en -afdracht voor transacties als fictieve 
 leverancier en leg de btw-status van verhuurders/chauffeurs vast. Grensove
 rschrijdende verkopers: ga na of u dankzij het uitgebreide OSS vanaf juli 
 2028 buitenlandse btw-registraties kunt beëindigen en werk de btw-instell
 ingen in uw ERP bij.\n\n\nOpmerking bij de datum: Richtlijn (EU) 2025/516 
 van de Raad\; lidstaten mogen de fictieve-leveranciersregels voor platform
 s uitstellen tot 2030-01-01\n\nStatus: Bevestigd\nhttps://eudeadlines.eu/n
 l/deadline/vida-platform-economy-single-registration
URL:https://eudeadlines.eu/nl/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: fictieve-leveranciersregels voor platforms bij kortetermi
 jnverhuur en personenvervoer\; één btw-registratie — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: fictieve-leveranciersregels voor platforms bij kortetermi
 jnverhuur en personenvervoer\; één btw-registratie — 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:20260909T012824Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:AI Act: hoogrisicoregels voor AI in gereguleerde producten (machine
 s\, medische hulpmiddelen\, speelgoed\, liften)
DESCRIPTION:AI die een veiligheidscomponent is van producten die vallen ond
 er de in bijlage I genoemde EU-productwetgeving (machines\, medische hulpm
 iddelen\, speelgoed\, liften\, voertuigen enz.) moet voldoen aan de hoogri
 sicovereisten van de AI-verordening als onderdeel van de CE-conformiteitsb
 eoordeling van het product.\n\nVoor wie geldt dit: Fabrikanten en importeu
 rs van fysieke producten met AI-veiligheidsfuncties\, en hun softwarelever
 anciers.\n\nWat u moet doen: Identificeer producten waarin AI een veilighe
 idsfunctie vervult. Plan de integratie van de vereisten van de AI-verorden
 ing (risicobeheer\, datagovernance\, logging\, menselijk toezicht) in de b
 estaande conformiteitsbeoordeling en het technisch dossier van het product
 . Stem vroeg af met aangemelde instanties\, omdat de beoordelingen worden 
 gecombineerd.\n\nSanctie: Tot €15 mln of 3% van de wereldwijde omzet (km
 o’s/mkb: het laagste van beide)\n\nOpmerking bij de datum: Uitgesteld va
 n 2027-08-02 door de Digital Omnibus inzake AI (Verord. 2026/1744)\n\nStat
 us: Uitgesteld\nhttps://eudeadlines.eu/nl/deadline/ai-act-high-risk-annex-
 i-products
URL:https://eudeadlines.eu/nl/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: hoogrisicoregels voor AI in gereguleerde producten (mac
 hines\, medische hulpmiddelen\, speelgoed\, liften) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:AI Act: hoogrisicoregels voor AI in gereguleerde producten (mac
 hines\, medische hulpmiddelen\, speelgoed\, liften) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR