EU Deadline Radar

Tax and compliance calendar 2026 for companies in Latvia

This calendar lists every deadline that applies to a company in Latvia in 2026: national tax and reporting duties alongside EU-wide regulations - such as the AI Act, NIS2 and the Cyber Resilience Act - that apply across the whole EU.

Recurring obligations - monthly VAT returns, quarterly filings, annual reports - are expanded into their individual due dates for the year using the rule shown on each deadline's own page. This calendar does not shift dates that fall on a weekend or public holiday; always check the linked official source for the exact filing deadline.

Data last verified 8 September 2026. See the source cited on each deadline

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January 2026

DateWhereRegulationDeadline
LatviaLatvia e-invoicingLatvia: e-invoices to public bodies must also be reported to VID within 5 working days
LatviaLatvia minimum wageLatvia: minimum monthly wage rises to €780

June 2026

DateWhereRegulationDeadline
EU-widePay Transparency DirectivePay Transparency: baseline duties (pay ranges, no salary-history questions, right to pay information) apply to every employer

July 2026

DateWhereRegulationDeadline
EU-wideEU Customs ReformRemoval of the €150 customs duty-exemption threshold: transitional flat-rate duty on low-value parcels
EU-wideCosmetics RegulationCosmetics: expanded fragrance-allergen labelling (26 to 80+ allergens) mandatory on new products
EU-wideRight to RepairRight to Repair Directive applies: manufacturers must repair on request; repaired goods get 12 extra months of guarantee

August 2026

DateWhereRegulationDeadline
EU-wideEU AI ActAI Act: chatbot, deepfake and AI-content transparency rules (Art. 50) apply; national enforcement starts
EU-widePPWRPackaging and Packaging Waste Regulation: core obligations apply (minimisation, PFAS ban in food packaging, conformity documentation, EPR registration)
LatviaLatvia extended producer responsibility (EPR) — EEE & batteriesLatvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustRecurring

September 2026

DateWhereRegulationDeadline
EU-wideCyber Resilience ActCRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
EU-wideData ActData Act: new connected products must be designed for user data access (access by design)
LatviaLatvia VSAOI/IIN employer's reportLatvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
LatviaLatvia UIN (corporate income tax)Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
LatviaLatvia PVN – EU supplies recapitulative statementLatvia: report on supplies of goods and services within the EU due by the 20thRecurring
LatviaLatvia PVN (VAT) returnLatvia: VAT (PVN) return and payment due by the 20thRecurring
LatviaLatvia VSAOI/IIN paymentLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
EU-wideEmpowering Consumers for the Green Transition DirectiveEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies

October 2026

DateWhereRegulationDeadline
LatviaLatvia natural resource tax (DRN) – packaging EPRLatvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators
LatviaNIS2Latvia NIS2 (National Cybersecurity Law): cybersecurity self-assessment report to NKDC
LatviaLatvia micro-enterprise tax (MUN)Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
LatviaLatvia VSAOI/IIN employer's reportLatvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
LatviaLatvia self-employed VSAOI/IINLatvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
LatviaLatvia UIN (corporate income tax)Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
LatviaLatvia PVN – EU supplies recapitulative statementLatvia: report on supplies of goods and services within the EU due by the 20thRecurring
LatviaLatvia PVN (VAT) returnLatvia: VAT (PVN) return and payment due by the 20thRecurring
LatviaLatvia dabas resursu nodoklis (DRN)Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
LatviaLatvia VSAOI/IIN paymentLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
LatviaLatvia / EU One Stop Shop (OSS) VATLatvia: OSS quarterly VAT return due by the end of the following monthRecurring

November 2026

DateWhereRegulationDeadline
LatviaLatvia VSAOI/IIN employer's reportLatvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
LatviaLatvia UIN (corporate income tax)Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
LatviaLatvia PVN – EU supplies recapitulative statementLatvia: report on supplies of goods and services within the EU due by the 20thRecurring
LatviaLatvia PVN (VAT) returnLatvia: VAT (PVN) return and payment due by the 20thRecurring
LatviaLatvia VSAOI/IIN paymentLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

December 2026

DateWhereRegulationDeadline
EU-wideEU AI ActAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
EU-widePlatform Work DirectivePlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
EU-wideProduct Liability DirectiveNew Product Liability Directive applies: strict liability extends to software, AI and digital services
LatviaLatvia VSAOI/IIN employer's reportLatvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
LatviaLatvia UIN (corporate income tax)Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
LatviaLatvia PVN – EU supplies recapitulative statementLatvia: report on supplies of goods and services within the EU due by the 20thRecurring
LatviaLatvia PVN (VAT) returnLatvia: VAT (PVN) return and payment due by the 20thRecurring
LatviaLatvia VSAOI/IIN paymentLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
EU-wideeIDAS 2EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
EU-wideEUDREU Deforestation Regulation: due diligence applies for large and medium operators and traders

Frequently asked questions

Does this calendar include EU-wide obligations, or only national ones?

Both. It combines every national deadline for this country with EU-wide regulations - such as the AI Act or NIS2 - that apply to companies here regardless of country.

How are recurring deadlines like monthly VAT returns shown?

Each recurring obligation (a monthly VAT return, a quarterly filing) is expanded into its actual due date for every month, quarter or year it applies, using the recurrence rule published on its own deadline page.

How current is this calendar?

Every entry links to its official source and shows a last-verified date. Dates can move, so always confirm against the official source before relying on one.

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