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/sv
 /calendar/lv/2028
BEGIN:VEVENT
UID:lv-epr-eee-battery-interim-report@eudeadlines.eu
DTSTAMP:20260909T012812Z
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\nVem som berörs: Latvia companies that place electrical/electronic 
 equipment or batteries on the market and are registered producers under th
 e EPR system\, e.g. consumer-electronics importers and retailers.\n\nVad d
 u ska göra: Compile your first-half-year (1 Jan-30 Jun) EEE/battery place
 d-on-market data and submit the interim report to VVD (electronically\, pa
 sts@vvd.gov.lv) by 31 August.\n\n\nAnmärkning om datumet: First occurrenc
 e in the recurrence sequence\; the 2026 occurrence has already passed as o
 f this entry's lastVerified date\, so the next live occurrence is 2027-08-
 31.\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lv-epr-eee-b
 attery-interim-report
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Every Latvia-registered e
 mployer\, including a one-person SIA where the board member is on payroll\
 , that paid at least one person reportable employment income in the report
 ing month.\n\nVad du ska göra: Submit the darba devēja ziņojums via VID
  EDS by the 17th of the month following the reporting month\, listing each
  employee's income and contribution base. Reconcile it with payroll record
 s ahead of the separate 23rd-of-month VSAOI/IIN payment deadline.\n\nSankt
 ion: Administrative fine for late or non-submission of the report under th
 e Law On Taxes and Duties\; an inaccurate or late report that understates 
 the tax due can also trigger a nokavējuma nauda of 0.05% per day on the s
 hortfall.\n\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lv-e
 mployer-report-monthly
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Any L
 atvia-registered company under the general CIT regime (SIA\, AS) that dist
 ributes dividends\, covers non-business expenses\, or has another UIN-taxa
 ble event in a given calendar month. Companies that fully reinvest profit 
 and have no such events have no monthly filing obligation.\n\nVad du ska g
 öra: Track dividend decisions and other UIN-taxable transactions with you
 r accountant every month. When a taxable event occurred\, file the UIN dec
 laration via VID EDS and pay the tax by the 20th of the following month\; 
 when none occurred\, no declaration is due for that month.\n\nSanktion: La
 te-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount 
 per day under Section 29 of the Law On Taxes and Duties\, plus possible fi
 nes for non-submission when a declaration was in fact due.\n\n\nStatus: Be
 kräftad\nhttps://eudeadlines.eu/sv/deadline/lv-cit-distributed-profit-mon
 thly
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: VA
 T-registered Latvian businesses that sell goods\, or supply general-rule B
 2B services\, to VAT-registered customers in other EU member states.\n\nVa
 d du ska göra: File the EU supplies report together with your regular PVN
  return via EDS. Make sure the value reported matches your PVN return's ze
 ro-rated intra-EU supply lines\, and validate every listed customer's VAT 
 number via VIES before filing.\n\nSanktion: Administrative fine for failin
 g to file or for material inaccuracies\; can trigger a VID audit of the un
 derlying zero-rated supplies\n\nAnmärkning om datumet: The Pievienotās v
 ērtības 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 fe
 tch the specific procedural article confirming its exact filing day\; this
  entry assumes it follows the same taxation-period deadline as the regular
  PVN return (20th of the month for monthly filers\, matching lv-vat-return
 -monthly) pending a dedicated re-check.\n\nStatus: Bekräftad\nhttps://eud
 eadlines.eu/sv/deadline/lv-eu-supplies-report-monthly
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Any Latvia-registered VAT payer who
 se taxable turnover exceeded €50\,000 in the current or preceding year\,
  who trades goods/services cross-border within the EU\, belongs to a VAT g
 roup\, acts as a fiscal representative\, or is in the first 6 calendar mon
 ths after VAT registration — in practice most actively trading VAT-regis
 tered companies.\n\nVad du ska göra: File the PVN declaration via VID EDS
  and pay any VAT due into the single tax account (vienotais nodokļu konts
 ) by the 20th of the month following the taxation period. Re-check your ta
 xation period (month/quarter/half-year) at the start of each year\, since 
 crossing the €50\,000 turnover threshold or starting EU cross-border tra
 de switches you to monthly filing.\n\nSanktion: Late-payment penalty (noka
 vējuma nauda) of 0.05% of the outstanding amount per day under Section 29
  of the Law On Taxes and Duties (likums "Par nodokļiem un nodevām")\, pl
 us possible fines for late or non-submission of the declaration.\n\n\nStat
 us: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lv-vat-return-monthly
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som 
 berörs: Every Latvia-registered employer with staff or a board member on 
 payroll for the reporting month.\n\nVad du ska göra: Using the figures al
 ready filed in the darba devēja ziņojums\, pay the combined VSAOI (emplo
 yer + employee shares) and withheld IIN into the vienotais nodokļu konts 
 (single tax account) by the 23rd of the month following the reporting mont
 h\, using the current rates published by VID.\n\nSanktion: Late-payment pe
 nalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under
  Section 29 of the Law On Taxes and Duties.\n\n\nStatus: Bekräftad\nhttps
 ://eudeadlines.eu/sv/deadline/lv-vsaoi-iin-payment-monthly
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Latvia individual merchants (individuālie komersanti
 )\, individual enterprises\, farm/fishing enterprises and other natural pe
 rsons registered with VID as performing business activity (Mikrouzņēmumu
  nodokļa likums\, 1. panta 3. punkts)\, who have opted into the MUN regim
 e and remain within its turnover and other eligibility limits. SIAs (limit
 ed liability companies) can NOT hold micro-enterprise taxpayer status — 
 that route closed for good on 2022-01-01 (Pārejas noteikumu 36. punkts) 
 — so this entry is never relevant to an SIA\, only to sole-trader-type r
 egistrations.\n\nVad du ska göra: File the quarterly MUN declaration via 
 VID EDS by the 15th of the month after the quarter ends\, then pay the cal
 culated micro-enterprise tax into the single tax account by the 23rd of th
 e same month.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.0
 5% of the outstanding amount per day under Section 29 of the Law On Taxes 
 and Duties.\n\nAnmärkning om datumet: Corrected 2026-09-08: SIAs (limited
  liability companies) cannot hold micro-enterprise taxpayer status. Since 
 MUN eligibility narrowed with effect from 2021\, only individually-registe
 red taxpayers qualify (Mikrouzņēmumu nodokļa likums\, 1. panta 3. punkt
 s)\; 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 previously stated SIAs were included — that was wrong.
 \n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lv-mun-quarterl
 y-declaration
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Latvia-reg
 istered self-employed individuals (sole traders\, and other persons regist
 ered as veicot saimniecisko darbību\, e.g. an outsourced accountant worki
 ng for themselves) who pay their own VSAOI/IIN rather than having an emplo
 yer withhold it.\n\nVad du ska göra: File the quarterly VSAOI/IIN report 
 via VID EDS by the 17th of the month after the quarter ends\, then pay the
  calculated contributions into the single tax account by the 23rd of the s
 ame month. A report is not required for a quarter with no income\, but the
  separate annual income declaration is still mandatory regardless of incom
 e.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.05% of the o
 utstanding amount per day under Section 29 of the Law On Taxes and Duties\
 , as for other VID-administered taxes.\n\n\nStatus: Bekräftad\nhttps://eu
 deadlines.eu/sv/deadline/lv-self-employed-vsaoi-quarterly
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Any company liable for DRN\, e.g. those placi
 ng packaged goods\, batteries\, tyres\, or other DRN-taxable products on t
 he Latvian market\, or extracting natural resources/emitting pollutants ab
 ove the exempt thresholds — commonly retail\, e-commerce\, manufacturing
  and hospitality businesses.\n\nVad du ska göra: Submit the quarterly DRN
  report via VID EDS by the 20th of the month following the quarter and pay
  the tax into the single tax account by the 23rd. If your calculated annua
 l DRN at base rates does not exceed €142.29\, you may instead report and
  pay once a year\, by 20 January (report) / 23 January (pay) of the follow
 ing year.\n\nSanktion: Late-payment penalty (nokavējuma nauda) of 0.05% o
 f the outstanding amount per day under Section 29 of the Law On Taxes and 
 Duties.\n\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lv-drn
 -quarterly-declaration
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Latvia-registered companies selling goods or
  digital/other services to consumers in other EU member states whose combi
 ned cross-border B2C turnover exceeds EUR 10\,000 a year and who use the O
 SS Union scheme instead of registering for VAT in each customer's country.
 \n\nVad du ska göra: Register for the OSS Union scheme in VID's EDS once 
 cross-border B2C sales are expected to exceed EUR 10\,000/year (or opt in 
 voluntarily). File the OSS VAT return and pay VAT due electronically by 30
  April (Q1)\, 31 July (Q2)\, 31 October (Q3) and 31 January (Q4\, followin
 g year).\n\nSanktion: Exclusion from the OSS scheme for repeated non-compl
 iance\, forcing VAT registration in every destination country\; late-payme
 nt interest on VAT paid late\n\nAnmärkning om datumet: The dataset previo
 usly only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-qua
 rterly)\; since a deadline's jurisdiction gates which country profiles see
  it\, Latvia-registered OSS filers need their own entry even though the EU
 -level deadline mechanics are identical.\n\nStatus: Bekräftad\nhttps://eu
 deadlines.eu/sv/deadline/lv-oss-vat-return-quarterly
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Latvia companies tha
 t place electrical/electronic equipment or batteries on the market and are
  registered producers under the EPR system\, e.g. consumer-electronics imp
 orters and retailers.\n\nVad du ska göra: Compile your annual EEE/battery
  placed-on-market data\, have it audited as required by your EPR scheme\, 
 and submit the annual report to VVD (electronically\, pasts@vvd.gov.lv) by
  30 April covering the previous calendar year.\n\n\n\nStatus: Bekräftad\n
 https://eudeadlines.eu/sv/deadline/lv-epr-eee-battery-annual-report
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som 
 berörs: Latvia companies that place packaging or single-use tableware on 
 the market and are registered producers under the EPR system. This is the 
 producer-responsibility reporting duty owed to VVD\, separate from the qua
 rterly dabas resursu nodoklis (DRN) tax declaration filed with VID.\n\nVad
  du ska göra: Compile your annual packaging/single-use-tableware placed-o
 n-market data\, have it audited as required by your EPR scheme\, and submi
 t the report to VVD (electronically\, pasts@vvd.gov.lv) by 30 April coveri
 ng the previous calendar year.\n\n\n\nStatus: Bekräftad\nhttps://eudeadli
 nes.eu/sv/deadline/lv-epr-packaging-annual-report
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: All L
 atvia-registered micro and small companies and equivalent entities (not ex
 ceeding 2 of: €4M balance sheet\, €8M net turnover\, 50 employees).\n\
 nVad du ska göra: Close the books\, get the annual report approved by sha
 reholders/members\, and file via VID EDS by 31 May every year (or within 5
  months of a non-calendar year-end). Include an auditor's opinion if requi
 red by your statutes\, size thresholds\, or a shareholder decision.\n\nSan
 ktion: Administrative liability for late filing/failure to submit under th
 e Gada pārskatu un konsolidēto gada pārskatu likums.\n\nAnmärkning om 
 datumet: Recurring version of the former one-off entry lv-annual-report-fi
 ling-micro-small: 5 months after financial year-end under the Gada pārska
 tu un konsolidēto gada pārskatu likums\, i.e. 31 May for a standard 1 Ja
 n–31 Dec financial year.\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/s
 v/deadline/lv-annual-report-yearly-micro-small
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berör
 s: Latvian self-employed individuals/sole traders (e.g. an outsourced acco
 untant working for themselves) and anyone else the Law On Personal Income 
 Tax requires to file a mandatory annual declaration. For a self-employed p
 erson this is a separate\, additional filing on top of their quarterly VSA
 OI/IIN reports.\n\nVad du ska göra: Prepare your income and expense summa
 ry for the previous calendar year and file the gada ienākumu deklarācija
  via VID EDS between 1 March and 1 June. Pay any additional IIN due by 23 
 June of the same year.\n\nSanktion: Late-filing/late-payment penalties und
 er the Law On Personal Income Tax and the Law On Taxes and Duties (nokavē
 juma nauda of 0.05% per day on unpaid tax)\; exact late-filing fine amount
  not confirmed from a source fetched this session.\n\n\nStatus: Bekräftad
 \nhttps://eudeadlines.eu/sv/deadline/lv-self-employed-annual-income-declar
 ation
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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
 Vem som berörs: Latvia-registered medium and large companies/groups and c
 onsolidated-report parent companies (those exceeding the small-company thr
 esholds).\n\nVad du ska göra: Engage a statutory auditor early\, get the 
 report approved by shareholders\, and file via VID EDS by 31 July every ye
 ar (or within 7 months of a non-calendar year-end).\n\nSanktion: Administr
 ative liability for late filing/failure to submit under the Gada pārskatu
  un konsolidēto gada pārskatu likums.\n\nAnmärkning om datumet: Recurri
 ng version of the former one-off entry lv-annual-report-filing-medium-larg
 e: 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: Bekräftad\nhttps://eudeadlines.eu/sv/deadline/lv
 -annual-report-yearly-medium-large
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Every registered employer in Latvia with at least one 
 employee\, of any size or sector.\n\nVad du ska göra: Track each employee
 's last safety-instruction date and schedule the next one within 12 months
  (6 months for staff on hazardous-equipment/increased-risk work\, per your
  own approved list). Keep signed instruction logs on file for VDI inspecti
 on.\n\nSanktion: VDI administrative enforcement under the Darba aizsardzī
 bas likums for missing or overdue instruction\; specific fine amounts not 
 confirmed from a source fetched this session.\n\nAnmärkning om datumet: N
 ot a shared calendar deadline: MK noteikumi Nr. 749 'Apmācības kārtība
  darba aizsardzības jautājumos' (in force since 2010-10-01)\, §23\, req
 uires repeated instruction at least once every 12 months for standard work
 \, and at least once every 6 months for work with hazardous equipment or o
 n the employer's approved increased-risk-work list\, counted from each emp
 loyee's previous instruction. The date shown is an illustrative annual pla
 ceholder\, not everyone's actual due date.\n\nStatus: Bekräftad\nhttps://
 eudeadlines.eu/sv/deadline/lv-safety-instruction-renewal
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
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\nVem som berörs: Every registered empl
 oyer in Latvia with at least one employee\, of any size or sector — incl
 uding a one-person office with a single hired employee.\n\nVad du ska gör
 a: Note the date of your most recent work environment risk assessment and 
 calendar a review no later than 12 months after it. Redo the review immedi
 ately if you change premises\, equipment or ways of working\, if VDI finds
  a non-compliance\, or after any workplace accident. Keep the assessment a
 nd its review history on file for VDI inspection.\n\nSanktion: VDI adminis
 trative enforcement under the Darba aizsardzības likums for missing or ou
 tdated risk assessments\; specific fine amounts not confirmed from a sourc
 e fetched this session.\n\nAnmärkning om datumet: Not a shared calendar d
 eadline: MK noteikumi Nr. 660 'Darba vides iekšējās uzraudzības veikš
 anas kārtība' (in force since 2007) requires the review at least once ev
 ery 12 months\, counted from your own company's previous risk assessment\,
  plus immediately after a workplace/process change\, an accident\, or dete
 cted non-compliance (§18)\; the internal-uzraudzība system as a whole mu
 st also be checked at least once a year (§40). The date shown is an illus
 trative annual placeholder\, not everyone's actual due date — calendar y
 our own review 12 months after your last one.\n\nStatus: Bekräftad\nhttps
 ://eudeadlines.eu/sv/deadline/lv-risk-assessment-renewal
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
DTSTART;VALUE=DATE:20280101
DTEND;VALUE=DATE:20280102
SUMMARY:CSRD efter Omnibus I: hållbarhetsrapportering endast för företag
  med 1 000+ anställda från räkenskapsåret 2027\; SMF utanför tillämp
 ningsområdet med VSME-tak för värdekedjan
DESCRIPTION:Omnibus I-paketet begränsade CSRD:s tillämpningsområde till 
 företag med fler än 1 000 anställda och över 450 M€ i omsättning\; 
 börsnoterade SMF tas bort helt. Stora kunder får inte kräva mer hållba
 rhetsdata från leverantörer under 1 000 anställda än vad den frivillig
 a VSME-standarden anger. Företag som omfattas rapporterar för räkenskap
 såret 2027 under 2028.\n\nVem som berörs: Stora företag över de nya tr
 öskelvärdena måste rapportera\; SMF berörs bara som leverantörer som 
 ombeds lämna data på VSME-nivå.\n\nVad du ska göra: Stora företag: be
 kräfta om ni överskrider båda tröskelvärdena och förbered ESRS-baser
 ad rapportering för räkenskapsåret 2027. SMF: använd VSME-standarden s
 om er maximala nivå vid kundernas ESG-frågeformulär och avböj förfrå
 gningar som går utöver den\; överväg en enkel VSME-rapport för att h
 ålla bank- och kundrelationerna smidiga.\n\n\nAnmärkning om datumet: Omn
 ibus I-direktivet offentliggjort i EUT 2026-02-26\, i kraft 2026-03-18. F
 öretag som nyligen omfattas rapporterar för räkenskapsåret 2027 under 
 2028\; företag i våg 2/3 ”stoppades” 2025\n\nStatus: Bekräftad\nhtt
 ps://eudeadlines.eu/sv/deadline/csrd-post-omnibus-first-reports
URL:https://eudeadlines.eu/sv/deadline/csrd-post-omnibus-first-reports
CATEGORIES:EU,CSRD
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD efter Omnibus I: hållbarhetsrapportering endast för för
 etag med 1 000+ anställda från räkenskapsåret 2027\; SMF utanför till
 ämpningsområdet med VSME-tak för värdekedjan — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:CSRD efter Omnibus I: hållbarhetsrapportering endast för för
 etag med 1 000+ anställda från räkenskapsåret 2027\; SMF utanför till
 ämpningsområdet med VSME-tak för värdekedjan — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
BEGIN:VEVENT
UID:lv-einvoicing-b2b-mandatory@eudeadlines.eu
DTSTAMP:20260909T012812Z
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\nVem som berörs: All companie
 s and self-employed persons registered in Latvia that invoice other busine
 sses – micro to large.\n\nVad du ska göra: Pick invoicing/accounting so
 ftware with Peppol and VID reporting support and test it well before 2028.
  Register a Peppol ID / e-address\, collect customers' e-invoice addresses
 \, and train staff on the new process. Budget for receiving e-invoices fro
 m suppliers as well.\n\nSanktion: Administrative penalties under the Accou
 nting Law\n\nAnmärkning om datumet: Postponed from the original 2026-01-0
 1 plan by amendments to the Grāmatvedības likums (adopted 2024-10-31 and
  2025-06-05)\; confirmed on likumi.lv/fm.gov.lv and restated in Cabinet Re
 gulation No. 749 (2025-12-09)\, which also requires the e-invoice to be pu
 shed to VID at the same time. Early/voluntary use of the same VID e-invoic
 e channel before 2028 appears to be technically possible via VID's EDS\, b
 ut no specific voluntary-phase start date could be confirmed from an offic
 ial source this session — do not rely on the previously cited '2026-03-3
 0 voluntary phase' claim.\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv
 /deadline/lv-einvoicing-b2b-mandatory
URL:https://eudeadlines.eu/sv/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:20260909T012812Z
DTSTART;VALUE=DATE:20280701
DTEND;VALUE=DATE:20280702
SUMMARY:ViDA: plattformar anses vara leverantörer vid korttidsuthyrning oc
 h persontransport\; enda momsregistrering
DESCRIPTION:Plattformar som förmedlar korttidsuthyrning av boende (upp til
 l 30 nätter) och persontransporter anses vara den momspliktiga leverantö
 ren när den underliggande värden eller föraren inte tar ut moms. One St
 op Shop (OSS) utvidgas (överföring av egna varor\, B2C-leveranser) och e
 n obligatorisk omvänd betalningsskyldighet för leverantörer som inte ä
 r etablerade i landet minskar behovet av utländska momsregistreringar.\n\
 nVem som berörs: Marknadsplatser och bokningsplattformar inom boende och 
 transport\; SMF som säljer gränsöverskridande i EU och i dag har flera 
 momsregistreringar.\n\nVad du ska göra: Plattformar: bygg upp momsuppbör
 d och inbetalning för transaktioner där ni anses vara leverantör och sa
 mla in värdars/förares momsstatus. Gränsöverskridande säljare: se öv
 er om det utvidgade OSS gör att ni kan avsluta utländska momsregistrerin
 gar från juli 2028 och uppdatera skatteinställningarna i ert affärssyst
 em.\n\n\nAnmärkning om datumet: Rådets direktiv (EU) 2025/516\; medlemss
 taterna får skjuta upp reglerna om att plattformar anses vara leverantör
 er till 2030-01-01\n\nStatus: Bekräftad\nhttps://eudeadlines.eu/sv/deadli
 ne/vida-platform-economy-single-registration
URL:https://eudeadlines.eu/sv/deadline/vida-platform-economy-single-registr
 ation
CATEGORIES:EU,ViDA
LAST-MODIFIED:20260908T000000Z
TRANSP:TRANSPARENT
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: plattformar anses vara leverantörer vid korttidsuthyrnin
 g och persontransport\; enda momsregistrering — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:ViDA: plattformar anses vara leverantörer vid korttidsuthyrnin
 g och persontransport\; enda momsregistrering — 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:20260909T012812Z
DTSTART;VALUE=DATE:20280802
DTEND;VALUE=DATE:20280803
SUMMARY:EU AI Act: AI-förordningen: högriskregler för AI inbyggd i regle
 rade produkter (maskiner\, medicintekniska produkter\, leksaker\, hissar)
DESCRIPTION:AI som är en säkerhetskomponent i produkter som omfattas av d
 en EU-produktlagstiftning som anges i bilaga I (maskiner\, medicintekniska
  produkter\, leksaker\, hissar\, fordon med flera) måste uppfylla AI-för
 ordningens högriskkrav som en del av produktens CE-bedömning av överens
 stämmelse.\n\nVem som berörs: Tillverkare och importörer av fysiska pro
 dukter med AI-säkerhetsfunktioner\, samt deras programvaruleverantörer.\
 n\nVad du ska göra: Identifiera produkter där AI har en säkerhetsfunkti
 on. Planera för att integrera AI-förordningens krav (riskhantering\, dat
 astyrning\, loggning\, mänsklig tillsyn) i produktens befintliga bedömni
 ng av överensstämmelse och tekniska dokumentation. Samordna er med anmä
 lda organ i god tid eftersom bedömningarna kommer att slås samman.\n\nSa
 nktion: Upp till 15 M€ eller 3 % av världsomsättningen (SMF: det lägr
 e av de två beloppen)\n\nAnmärkning om datumet: Uppskjutet från 2027-08
 -02 genom den digitala Omnibusförordningen om AI (förordning 2026/1744)\
 n\nStatus: Uppskjuten\nhttps://eudeadlines.eu/sv/deadline/ai-act-high-risk
 -annex-i-products
URL:https://eudeadlines.eu/sv/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: AI-förordningen: högriskregler för AI inbyggd i r
 eglerade produkter (maskiner\, medicintekniska produkter\, leksaker\, hiss
 ar) — due in 7 days
TRIGGER;VALUE=DURATION:-P6DT15H
END:VALARM
BEGIN:VALARM
ACTION:DISPLAY
DESCRIPTION:EU AI Act: AI-förordningen: högriskregler för AI inbyggd i r
 eglerade produkter (maskiner\, medicintekniska produkter\, leksaker\, hiss
 ar) — due in 1 day
TRIGGER;VALUE=DURATION:-PT15H
END:VALARM
END:VEVENT
END:VCALENDAR