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/pl
 /calendar/lv/2028
BEGIN:VEVENT
UID:lv-epr-eee-battery-interim-report@eudeadlines.eu
DTSTAMP:20260909T012242Z
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\nKogo dotyczy: Latvia companies that place electrical/electronic equ
 ipment or batteries on the market and are registered producers under the E
 PR system\, e.g. consumer-electronics importers and retailers.\n\nCo zrobi
 ć: Compile your first-half-year (1 Jan-30 Jun) EEE/battery placed-on-mark
 et data and submit the interim report to VVD (electronically\, pasts@vvd.g
 ov.lv) by 31 August.\n\n\nUwaga do daty: First occurrence in the recurrenc
 e sequence\; the 2026 occurrence has already passed as of this entry's las
 tVerified date\, so the next live occurrence is 2027-08-31.\n\nStatus: Pot
 wierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-epr-eee-battery-interim-r
 eport
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
DTSTART;VALUE=DATE:20260917
DTEND;VALUE=DATE:20260918
SUMMARY:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly repo
 rt (darba devēja ziņojums) due by the 17th
RRULE:FREQ=MONTHLY;BYMONTHDAY=17
DESCRIPTION:Employers with staff must submit a monthly "darba devēja ziņo
 jums" to VID\, reporting each employee's mandatory state social insurance 
 (VSAOI) contribution base and the personal income tax (IIN) withheld for t
 he previous reporting month.\n\nKogo dotyczy: Every Latvia-registered empl
 oyer\, including a one-person SIA where the board member is on payroll\, t
 hat paid at least one person reportable employment income in the reporting
  month.\n\nCo zrobić: Submit the darba devēja ziņojums via VID EDS by t
 he 17th of the month following the reporting month\, listing each employee
 's income and contribution base. Reconcile it with payroll records ahead o
 f the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSankcje: Admin
 istrative fine for late or non-submission of the report under the Law On T
 axes and Duties\; an inaccurate or late report that understates the tax du
 e can also trigger a nokavējuma nauda of 0.05% per day on the shortfall.\
 n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-employer-
 report-monthly
URL:https://eudeadlines.eu/pl/deadline/lv-employer-report-monthly
CATEGORIES:LV,Latvia VSAOI/IIN employer's report
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN employer's report: Latvia: employer's monthly 
 report (darba devēja ziņojums) due by the 17th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-cit-distributed-profit-monthly@eudeadlines.eu
DTSTAMP:20260909T012242Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia UIN (corporate income tax): Latvia: monthly corporate income
  tax (UIN) declaration due by the 20th when profit is distributed
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:Latvia's corporate income tax is charged only when profit is di
 stributed (e.g. dividends) or spent on non-business or other UIN-taxable i
 tems\, not on an annual accrual basis\, and the taxation period is the cal
 endar month. In any month such a taxable event occurs\, the company must f
 ile a UIN declaration and pay the tax by the 20th of the following month\;
  months with no taxable event require no filing.\n\nKogo dotyczy: Any Latv
 ia-registered company under the general CIT regime (SIA\, AS) that distrib
 utes dividends\, covers non-business expenses\, or has another UIN-taxable
  event in a given calendar month. Companies that fully reinvest profit and
  have no such events have no monthly filing obligation.\n\nCo zrobić: Tra
 ck dividend decisions and other UIN-taxable transactions with your account
 ant every month. When a taxable event occurred\, file the UIN declaration 
 via VID EDS and pay the tax by the 20th of the following month\; when none
  occurred\, no declaration is due for that month.\n\nSankcje: Late-payment
  penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day un
 der Section 29 of the Law On Taxes and Duties\, plus possible fines for no
 n-submission when a declaration was in fact due.\n\n\nStatus: Potwierdzony
 \nhttps://eudeadlines.eu/pl/deadline/lv-cit-distributed-profit-monthly
URL:https://eudeadlines.eu/pl/deadline/lv-cit-distributed-profit-monthly
CATEGORIES:LV,Latvia UIN (corporate income tax)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia UIN (corporate income tax): Latvia: monthly corporate in
 come tax (UIN) declaration due by the 20th when profit is distributed — 
 due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-eu-supplies-report-monthly@eudeadlines.eu
DTSTAMP:20260909T012242Z
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\nKogo dotyczy: VAT-r
 egistered Latvian businesses that sell goods\, or supply general-rule B2B 
 services\, to VAT-registered customers in other EU member states.\n\nCo zr
 obić: File the EU supplies report together with your regular PVN return v
 ia EDS. Make sure the value reported matches your PVN return's zero-rated 
 intra-EU supply lines\, and validate every listed customer's VAT number vi
 a VIES before filing.\n\nSankcje: Administrative fine for failing to file 
 or for material inaccuracies\; can trigger a VID audit of the underlying z
 ero-rated supplies\n\nUwaga do daty: 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 fetch the specific pr
 ocedural article confirming its exact filing day\; this entry assumes it f
 ollows the same taxation-period deadline as the regular PVN return (20th o
 f the month for monthly filers\, matching lv-vat-return-monthly) pending a
  dedicated re-check.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/de
 adline/lv-eu-supplies-report-monthly
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
DTSTART;VALUE=DATE:20260920
DTEND;VALUE=DATE:20260921
SUMMARY:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment due b
 y the 20th
RRULE:FREQ=MONTHLY;BYMONTHDAY=20
DESCRIPTION:VAT-registered businesses in Latvia must submit their PVN decla
 ration to VID through EDS and pay any VAT due within 20 days after the end
  of the taxation period. For most active VAT payers the taxation period is
  one calendar month\, so the return and payment fall due by the 20th of th
 e following month.\n\nKogo dotyczy: Any Latvia-registered VAT payer whose 
 taxable turnover exceeded €50\,000 in the current or preceding year\, wh
 o trades goods/services cross-border within the EU\, belongs to a VAT grou
 p\, acts as a fiscal representative\, or is in the first 6 calendar months
  after VAT registration — in practice most actively trading VAT-register
 ed companies.\n\nCo zrobić: File the PVN declaration via VID EDS and pay 
 any VAT due into the single tax account (vienotais nodokļu konts) by the 
 20th of the month following the taxation period. Re-check your taxation pe
 riod (month/quarter/half-year) at the start of each year\, since crossing 
 the €50\,000 turnover threshold or starting EU cross-border trade switch
 es you to monthly filing.\n\nSankcje: Late-payment penalty (nokavējuma na
 uda) of 0.05% of the outstanding amount per day under Section 29 of the La
 w On Taxes and Duties (likums "Par nodokļiem un nodevām")\, plus possibl
 e fines for late or non-submission of the declaration.\n\n\nStatus: Potwie
 rdzony\nhttps://eudeadlines.eu/pl/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/pl/deadline/lv-vat-return-monthly
CATEGORIES:LV,Latvia PVN (VAT) return
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia PVN (VAT) return: Latvia: VAT (PVN) return and payment d
 ue by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-vsaoi-iin-payment-monthly@eudeadlines.eu
DTSTAMP:20260909T012242Z
DTSTART;VALUE=DATE:20260923
DTEND;VALUE=DATE:20260924
SUMMARY:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (VSAOI
 ) and payroll income tax (IIN) payment due by the 23rd
RRULE:FREQ=MONTHLY;BYMONTHDAY=23
DESCRIPTION:Employers must pay both the employee's and the employer's share
  of state mandatory social insurance contributions (VSAOI)\, together with
  the personal income tax (IIN) withheld from staff\, into the single tax a
 ccount by the 23rd of the month following the reporting month.\n\nKogo dot
 yczy: Every Latvia-registered employer with staff or a board member on pay
 roll for the reporting month.\n\nCo zrobić: Using the figures already fil
 ed in the darba devēja ziņojums\, pay the combined VSAOI (employer + emp
 loyee shares) and withheld IIN into the vienotais nodokļu konts (single t
 ax account) by the 23rd of the month following the reporting month\, using
  the current rates published by VID.\n\nSankcje: Late-payment penalty (nok
 avējuma nauda) of 0.05% of the outstanding amount per day under Section 2
 9 of the Law On Taxes and Duties.\n\n\nStatus: Potwierdzony\nhttps://eudea
 dlines.eu/pl/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/pl/deadline/lv-vsaoi-iin-payment-monthly
CATEGORIES:LV,Latvia VSAOI/IIN payment
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 7 da
 ys
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia VSAOI/IIN payment: Latvia: mandatory social insurance (V
 SAOI) and payroll income tax (IIN) payment due by the 23rd — due in 1 da
 y
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-mun-quarterly-declaration@eudeadlines.eu
DTSTAMP:20260909T012242Z
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\nKogo dotyczy: Latvia individual merchants (individuālie komersanti)\,
  individual enterprises\, farm/fishing enterprises and other natural perso
 ns registered with VID as performing business activity (Mikrouzņēmumu no
 dokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN regime a
 nd remain within its turnover and other eligibility limits. SIAs (limited 
 liability companies) can NOT hold micro-enterprise taxpayer status — tha
 t 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 regis
 trations.\n\nCo zrobić: File the quarterly MUN declaration via VID EDS by
  the 15th of the month after the quarter ends\, then pay the calculated mi
 cro-enterprise tax into the single tax account by the 23rd of the same mon
 th.\n\nSankcje: 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\nUwaga do daty: Corrected 2026-09-08: SIAs (limited liability companies
 ) cannot hold micro-enterprise taxpayer status. Since MUN eligibility narr
 owed with effect from 2021\, only individually-registered taxpayers qualif
 y (Mikrouzņēmumu nodokļa likums\, 1. panta 3. punkts)\; a transitional 
 exception let SIAs that already had MUN status keep it through 2021\, but 
 Pārejas noteikumu 36. punkts ended even that on 2022-01-01. This entry pr
 eviously stated SIAs were included — that was wrong.\n\nStatus: Potwierd
 zony\nhttps://eudeadlines.eu/pl/deadline/lv-mun-quarterly-declaration
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
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\nKogo dotyczy: Latvia-regist
 ered self-employed individuals (sole traders\, and other persons registere
 d as veicot saimniecisko darbību\, e.g. an outsourced accountant working 
 for themselves) who pay their own VSAOI/IIN rather than having an employer
  withhold it.\n\nCo zrobić: File the quarterly VSAOI/IIN report via VID E
 DS by the 17th of the month after the quarter ends\, then pay the calculat
 ed 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 the separate
  annual income declaration is still mandatory regardless of income.\n\nSan
 kcje: 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 o
 ther VID-administered taxes.\n\n\nStatus: Potwierdzony\nhttps://eudeadline
 s.eu/pl/deadline/lv-self-employed-vsaoi-quarterly
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources tax 
 (DRN) quarterly declaration due by the 20th
RRULE:FREQ=MONTHLY;INTERVAL=3;BYMONTHDAY=20
DESCRIPTION:Companies liable for Latvia's natural resources tax (packaging 
 placed on the market\, batteries/tyres\, resource extraction\, emissions\,
  etc.) must submit a quarterly DRN report to VID and pay the tax\; taxpaye
 rs whose calculated annual tax is very low may instead report and pay once
  a year.\n\nKogo dotyczy: Any company liable for DRN\, e.g. those placing 
 packaged goods\, batteries\, tyres\, or other DRN-taxable products on the 
 Latvian market\, or extracting natural resources/emitting pollutants above
  the exempt thresholds — commonly retail\, e-commerce\, manufacturing an
 d hospitality businesses.\n\nCo zrobić: Submit the quarterly DRN report v
 ia VID EDS by the 20th of the month following the quarter and pay the tax 
 into the single tax account by the 23rd. If your calculated annual DRN at 
 base rates does not exceed €142.29\, you may instead report and pay once
  a year\, by 20 January (report) / 23 January (pay) of the following year.
 \n\nSankcje: Late-payment penalty (nokavējuma nauda) of 0.05% of the outs
 tanding amount per day under Section 29 of the Law On Taxes and Duties.\n\
 n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-drn-quarter
 ly-declaration
URL:https://eudeadlines.eu/pl/deadline/lv-drn-quarterly-declaration
CATEGORIES:LV,Latvia dabas resursu nodoklis (DRN)
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia dabas resursu nodoklis (DRN): Latvia: natural resources 
 tax (DRN) quarterly declaration due by the 20th — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-oss-vat-return-quarterly@eudeadlines.eu
DTSTAMP:20260909T012242Z
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\nKogo dotyczy: Latvia-registered companies selling goods or di
 gital/other services to consumers in other EU member states whose combined
  cross-border B2C turnover exceeds EUR 10\,000 a year and who use the OSS 
 Union scheme instead of registering for VAT in each customer's country.\n\
 nCo zrobić: Register for the OSS Union scheme in VID's EDS once cross-bor
 der B2C sales are expected to exceed EUR 10\,000/year (or opt in voluntari
 ly). File the OSS VAT return and pay VAT due electronically by 30 April (Q
 1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, following year).\
 n\nSankcje: Exclusion from the OSS scheme for repeated non-compliance\, fo
 rcing VAT registration in every destination country\; late-payment interes
 t on VAT paid late\n\nUwaga do daty: The dataset previously only carried a
 n Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterly)\; since a d
 eadline's jurisdiction gates which country profiles see it\, Latvia-regist
 ered OSS filers need their own entry even though the EU-level deadline mec
 hanics are identical.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/d
 eadline/lv-oss-vat-return-quarterly
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
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\nKogo dotyczy: Latvia companies that p
 lace electrical/electronic equipment or batteries on the market and are re
 gistered producers under the EPR system\, e.g. consumer-electronics import
 ers and retailers.\n\nCo zrobić: Compile your annual EEE/battery placed-o
 n-market data\, have it audited as required by your EPR scheme\, and submi
 t the annual report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April
  covering the previous calendar year.\n\n\n\nStatus: Potwierdzony\nhttps:/
 /eudeadlines.eu/pl/deadline/lv-epr-eee-battery-annual-report
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
DTSTART;VALUE=DATE:20270430
DTEND;VALUE=DATE:20270501
SUMMARY:Latvia extended producer responsibility (EPR) — packaging: Latvia
 : packaging & single-use tableware producer — annual audited EPR report 
 due 30 April
RRULE:FREQ=YEARLY;BYMONTH=4;BYMONTHDAY=30
DESCRIPTION:Producers registered under Latvia's extended producer responsib
 ility (EPR) system for packaging and single-use tableware must submit an a
 udited annual report to the State Environmental Service (VVD) covering the
  previous calendar year (1 January-31 December)\, by 30 April.\n\nKogo dot
 yczy: Latvia companies that place packaging or single-use tableware on the
  market and are registered producers under the EPR system. This is the pro
 ducer-responsibility reporting duty owed to VVD\, separate from the quarte
 rly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\nCo zro
 bić: Compile your annual packaging/single-use-tableware placed-on-market 
 data\, have it audited as required by your EPR scheme\, and submit the rep
 ort to VVD (electronically\, pasts@vvd.gov.lv) by 30 April covering the pr
 evious calendar year.\n\n\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/
 pl/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/pl/deadline/lv-epr-packaging-annual-report
CATEGORIES:LV,Latvia extended producer responsibility (EPR) — packaging
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia extended producer responsibility (EPR) — packaging: La
 tvia: packaging & single-use tableware producer — annual audited EPR rep
 ort due 30 April — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-annual-report-yearly-micro-small@eudeadlines.eu
DTSTAMP:20260909T012242Z
DTSTART;VALUE=DATE:20270531
DTEND;VALUE=DATE:20270601
SUMMARY:Latvia annual report filing: Latvia: annual report (gada pārskats)
  yearly filing deadline for micro and small companies
RRULE:FREQ=YEARLY;BYMONTH=5;BYMONTHDAY=-1
DESCRIPTION:Latvia-registered micro and small companies must prepare\, have
  members/shareholders approve\, and electronically file their annual repor
 t with the State Revenue Service (VID) within 5 months of financial year-e
 nd. For calendar-year filers that means 31 May every year. Filing is done 
 through VID's EDS electronic declaration system.\n\nKogo dotyczy: All Latv
 ia-registered micro and small companies and equivalent entities (not excee
 ding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\n\nCo
  zrobić: Close the books\, get the annual report approved by shareholders
 /members\, and file via VID EDS by 31 May every year (or within 5 months o
 f a non-calendar year-end). Include an auditor's opinion if required by yo
 ur statutes\, size thresholds\, or a shareholder decision.\n\nSankcje: Adm
 inistrative liability for late filing/failure to submit under the Gada pā
 rskatu un konsolidēto gada pārskatu likums.\n\nUwaga do daty: Recurring 
 version of the former one-off entry lv-annual-report-filing-micro-small: 5
  months after financial year-end under the Gada pārskatu un konsolidēto 
 gada pārskatu likums\, i.e. 31 May for a standard 1 Jan–31 Dec financia
 l year.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-ann
 ual-report-yearly-micro-small
URL:https://eudeadlines.eu/pl/deadline/lv-annual-report-yearly-micro-small
CATEGORIES:LV,Latvia annual report filing
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 7 day
 s
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia annual report filing: Latvia: annual report (gada pārsk
 ats) yearly filing deadline for micro and small companies — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-self-employed-annual-income-declaration@eudeadlines.eu
DTSTAMP:20260909T012242Z
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\nKogo dotyczy: 
 Latvian self-employed individuals/sole traders (e.g. an outsourced account
 ant working for themselves) and anyone else the Law On Personal Income Tax
  requires to file a mandatory annual declaration. For a self-employed pers
 on this is a separate\, additional filing on top of their quarterly VSAOI/
 IIN reports.\n\nCo zrobić: Prepare your income and expense summary for th
 e previous calendar year and file the gada ienākumu deklarācija via VID 
 EDS between 1 March and 1 June. Pay any additional IIN due by 23 June of t
 he same year.\n\nSankcje: Late-filing/late-payment penalties under the Law
  On Personal Income Tax and the Law On Taxes and Duties (nokavējuma nauda
  of 0.05% per day on unpaid tax)\; exact late-filing fine amount not confi
 rmed from a source fetched this session.\n\n\nStatus: Potwierdzony\nhttps:
 //eudeadlines.eu/pl/deadline/lv-self-employed-annual-income-declaration
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
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
 Kogo dotyczy: Latvia-registered medium and large companies/groups and cons
 olidated-report parent companies (those exceeding the small-company thresh
 olds).\n\nCo zrobić: Engage a statutory auditor early\, get the report ap
 proved by shareholders\, and file via VID EDS by 31 July every year (or wi
 thin 7 months of a non-calendar year-end).\n\nSankcje: Administrative liab
 ility for late filing/failure to submit under the Gada pārskatu un konsol
 idēto gada pārskatu likums.\n\nUwaga do daty: Recurring version of the f
 ormer one-off entry lv-annual-report-filing-medium-large: 7 months after f
 inancial 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\nSta
 tus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-annual-report-yea
 rly-medium-large
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
DTSTART;VALUE=DATE:20271001
DTEND;VALUE=DATE:20271002
SUMMARY:Latvia occupational safety — repeated safety instruction: Latvia:
  repeated occupational safety instruction (atkārtotā instruktāža) due 
 at least yearly\, every 6 months for hazardous work
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=1
DESCRIPTION:Employers must give every employee repeated occupational safety
  instruction (atkārtotā instruktāža) covering the same scope as their 
 initial instruction\, at least once every 12 months for standard work\; em
 ployees doing hazardous-equipment or increased-risk work (per the employer
 's own approved list) must be re-instructed at least once every 6 months.\
 n\nKogo dotyczy: Every registered employer in Latvia with at least one emp
 loyee\, of any size or sector.\n\nCo zrobić: Track each employee's last s
 afety-instruction date and schedule the next one within 12 months (6 month
 s for staff on hazardous-equipment/increased-risk work\, per your own appr
 oved list). Keep signed instruction logs on file for VDI inspection.\n\nSa
 nkcje: VDI administrative enforcement under the Darba aizsardzības likums
  for missing or overdue instruction\; specific fine amounts not confirmed 
 from a source fetched this session.\n\nUwaga do daty: Not a shared calenda
 r deadline: MK noteikumi Nr. 749 'Apmācības kārtība darba aizsardzība
 s jautājumos' (in force since 2010-10-01)\, §23\, requires repeated inst
 ruction at least once every 12 months for standard work\, and at least onc
 e every 6 months for work with hazardous equipment or on the employer's ap
 proved increased-risk-work list\, counted from each employee's previous in
 struction. The date shown is an illustrative annual placeholder\, not ever
 yone's actual due date.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl
 /deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/pl/deadline/lv-safety-instruction-renewal
CATEGORIES:LV,Latvia occupational safety — repeated safety instruction
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — repeated safety instruction: Lat
 via: repeated occupational safety instruction (atkārtotā instruktāža) 
 due at least yearly\, every 6 months for hazardous work — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-risk-assessment-renewal@eudeadlines.eu
DTSTAMP:20260909T012242Z
DTSTART;VALUE=DATE:20271002
DTEND;VALUE=DATE:20271003
SUMMARY:Latvia occupational safety — work environment risk assessment: La
 tvia: work environment risk assessment must be reviewed at least once a ye
 ar
RRULE:FREQ=YEARLY;BYMONTH=10;BYMONTHDAY=2
DESCRIPTION:Every employer must have a written work environment risk assess
 ment (darba vides risku novērtējums) and must review and update it at le
 ast once every 12 months\, and additionally whenever work activities\, pro
 cesses or conditions change materially\, a legal non-compliance is found\,
  or a workplace accident occurs.\n\nKogo dotyczy: Every registered employe
 r in Latvia with at least one employee\, of any size or sector — includi
 ng a one-person office with a single hired employee.\n\nCo zrobić: Note t
 he date of your most recent work environment risk assessment and calendar 
 a review no later than 12 months after it. Redo the review immediately if 
 you change premises\, equipment or ways of working\, if VDI finds a non-co
 mpliance\, or after any workplace accident. Keep the assessment and its re
 view history on file for VDI inspection.\n\nSankcje: VDI administrative en
 forcement under the Darba aizsardzības likums for missing or outdated ris
 k assessments\; specific fine amounts not confirmed from a source fetched 
 this session.\n\nUwaga do daty: Not a shared calendar deadline: MK noteiku
 mi Nr. 660 'Darba vides iekšējās uzraudzības veikšanas kārtība' (in
  force since 2007) requires the review at least once every 12 months\, cou
 nted from your own company's previous risk assessment\, plus immediately a
 fter a workplace/process change\, an accident\, or detected non-compliance
  (§18)\; the internal-uzraudzība system as a whole must also be checked 
 at least once a year (§40). The date shown is an illustrative annual plac
 eholder\, not everyone's actual due date — calendar your own review 12 m
 onths after your last one.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu
 /pl/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/pl/deadline/lv-risk-assessment-renewal
CATEGORIES:LV,Latvia occupational safety — work environment risk assessme
 nt
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:Latvia occupational safety — work environment risk assessment
 : Latvia: work environment risk assessment must be reviewed at least once 
 a year — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:csrd-post-omnibus-first-reports@eudeadlines.eu
DTSTAMP:20260909T012242Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD po Omnibusie I: raportowanie zrównoważonego rozwoju tylko dl
 a firm zatrudniających 1000+ pracowników od roku obrotowego 2027\; MŚP 
 poza zakresem\, z limitem VSME dla łańcucha wartości
DESCRIPTION:Pakiet Omnibus I ograniczył zakres CSRD do firm zatrudniający
 ch ponad 1000 pracowników i osiągających obrót powyżej 450 mln EUR\; 
 notowane MŚP są całkowicie wyłączone. Duzi klienci nie mogą żądać
  od dostawców zatrudniających poniżej 1000 pracowników więcej danych 
 o zrównoważonym rozwoju niż przewiduje dobrowolny standard VSME. Firmy 
 objęte zakresem raportują za rok obrotowy 2027 w 2028 r.\n\nKogo dotyczy
 : Duże firmy powyżej nowych progów muszą raportować\; MŚP są objęt
 e tylko jako dostawcy\, od których żąda się danych na poziomie VSME.\n
 \nCo zrobić: Duże firmy: potwierdź\, czy przekraczasz oba progi\, i prz
 ygotuj raportowanie oparte na ESRS za rok obrotowy 2027. MŚP: traktuj sta
 ndard VSME jako maksymalny zakres odpowiedzi na kwestionariusze ESG klient
 ów i odmawiaj żądaniom wykraczającym poza niego\; rozważ lekki raport
  VSME\, aby utrzymać dobre relacje z bankami i klientami.\n\n\nUwaga do d
 aty: Dyrektywa Omnibus I opublikowana w Dz.U. 2026-02-26\, w mocy od 2026-
 03-18. Firmy nowo objęte zakresem raportują za rok obrotowy 2027 w 2028 
 r.\; firmy z fal 2 i 3 zostały „zatrzymane” w 2025 r.\n\nStatus: Potw
 ierdzony\nhttps://eudeadlines.eu/pl/deadline/csrd-post-omnibus-first-repor
 ts
URL:https://eudeadlines.eu/pl/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD po Omnibusie I: raportowanie zrównoważonego rozwoju tylk
 o dla firm zatrudniających 1000+ pracowników od roku obrotowego 2027\; M
 ŚP poza zakresem\, z limitem VSME dla łańcucha wartości — due in 7 d
 ays
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD po Omnibusie I: raportowanie zrównoważonego rozwoju tylk
 o dla firm zatrudniających 1000+ pracowników od roku obrotowego 2027\; M
 ŚP poza zakresem\, z limitem VSME dla łańcucha wartości — due in 1 d
 ay
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-einvoicing-b2b-mandatory@eudeadlines.eu
DTSTAMP:20260909T012242Z
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\nKogo dotyczy: All companies a
 nd self-employed persons registered in Latvia that invoice other businesse
 s – micro to large.\n\nCo zrobić: Pick invoicing/accounting software wi
 th Peppol and VID reporting support and test it well before 2028. Register
  a Peppol ID / e-address\, collect customers' e-invoice addresses\, and tr
 ain staff on the new process. Budget for receiving e-invoices from supplie
 rs as well.\n\nSankcje: Administrative penalties under the Accounting Law\
 n\nUwaga do daty: Postponed from the original 2026-01-01 plan by amendment
 s to the Grāmatvedības likums (adopted 2024-10-31 and 2025-06-05)\; conf
 irmed on likumi.lv/fm.gov.lv and restated in Cabinet Regulation No. 749 (2
 025-12-09)\, which also requires the e-invoice to be pushed to VID at the 
 same time. Early/voluntary use of the same VID e-invoice channel before 20
 28 appears to be technically possible via VID's EDS\, but no specific volu
 ntary-phase start date could be confirmed from an official source this ses
 sion — do not rely on the previously cited '2026-03-30 voluntary phase' 
 claim.\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/lv-einv
 oicing-b2b-mandatory
URL:https://eudeadlines.eu/pl/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:20260909T012242Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: zasady uznanego dostawcy dla platform w zakresie najmu krótk
 oterminowego i transportu pasażerskiego\; jednolita rejestracja VAT
DESCRIPTION:Platformy ułatwiające najem krótkoterminowy zakwaterowania (
 do 30 nocy) oraz transport pasażerski stają się uznanym dostawcą dla c
 elów VAT\, gdy leżący u podstaw gospodarz lub kierowca nie nalicza VAT.
  Punkt kompleksowej obsługi (OSS) zostaje rozszerzony (przemieszczenia to
 warów własnych\, dostawy B2C)\, a obowiązkowe odwrotne obciążenie dla
  dostawców niemających siedziby ogranicza potrzebę zagranicznych rejest
 racji VAT.\n\nKogo dotyczy: Platformy handlowe i rezerwacyjne w branży za
 kwaterowania i transportu\; MŚP sprzedające transgranicznie w UE\, któr
 e obecnie posiadają kilka rejestracji VAT.\n\nCo zrobić: Platformy: wdr
 óż pobieranie i odprowadzanie VAT dla transakcji w charakterze uznanego 
 dostawcy oraz zbieraj status VAT gospodarzy/kierowców. Sprzedawcy transgr
 aniczni: sprawdź\, czy rozszerzony OSS pozwala Ci zamknąć zagraniczne r
 ejestracje VAT od lipca 2028 r.\, i zaktualizuj ustawienia podatkowe w sys
 temie ERP.\n\n\nUwaga do daty: Dyrektywa Rady (UE) 2025/516\; państwa cz
 łonkowskie mogą odroczyć zasady uznanego dostawcy dla platform do 2030-
 01-01\n\nStatus: Potwierdzony\nhttps://eudeadlines.eu/pl/deadline/vida-pla
 tform-economy-single-registration
URL:https://eudeadlines.eu/pl/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: zasady uznanego dostawcy dla platform w zakresie najmu kr
 ótkoterminowego i transportu pasażerskiego\; jednolita rejestracja VAT 
 — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: zasady uznanego dostawcy dla platform w zakresie najmu kr
 ótkoterminowego i transportu pasażerskiego\; jednolita rejestracja VAT 
 — 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:20260909T012242Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:EU AI Act: Akt o sztucznej inteligencji: zasady wysokiego ryzyka dl
 a AI wbudowanej w produkty objęte regulacją (maszyny\, wyroby medyczne\,
  zabawki\, dźwigi)
DESCRIPTION:Sztuczna inteligencja stanowiąca element bezpieczeństwa produ
 któw objętych unijnym prawodawstwem produktowym wymienionym w załączni
 ku I (maszyny\, wyroby medyczne\, zabawki\, dźwigi\, pojazdy itd.) musi s
 pełniać wymogi wysokiego ryzyka wynikające z aktu o AI w ramach oceny z
 godności CE produktu.\n\nKogo dotyczy: Producenci i importerzy produktów
  fizycznych z funkcjami bezpieczeństwa opartymi na AI oraz ich dostawcy o
 programowania.\n\nCo zrobić: Zidentyfikuj produkty\, w których AI pełni
  funkcję bezpieczeństwa. Zaplanuj włączenie wymogów aktu o AI (zarzą
 dzanie ryzykiem\, zarządzanie danymi\, rejestrowanie zdarzeń\, nadzór l
 udzki) do istniejącej oceny zgodności produktu i dokumentacji techniczne
 j. Skontaktuj się wcześnie z jednostkami notyfikowanymi\, ponieważ ocen
 y będą łączone.\n\nSankcje: Do 15 mln EUR lub 3% światowego obrotu (M
 ŚP: niższa z tych kwot)\n\nUwaga do daty: Przesunięte z 2027-08-02 prze
 z Digital Omnibus dotyczący AI (rozp. 2026/1744)\n\nStatus: Przesunięty\
 nhttps://eudeadlines.eu/pl/deadline/ai-act-high-risk-annex-i-products
URL:https://eudeadlines.eu/pl/deadline/ai-act-high-risk-annex-i-products
CATEGORIES:EU,EU AI Act
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: zasady wysokiego ryzyk
 a dla AI wbudowanej w produkty objęte regulacją (maszyny\, wyroby medycz
 ne\, zabawki\, dźwigi) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: Akt o sztucznej inteligencji: zasady wysokiego ryzyk
 a dla AI wbudowanej w produkty objęte regulacją (maszyny\, wyroby medycz
 ne\, zabawki\, dźwigi) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR