Tax and compliance calendar 2027 for companies in Latvia

This calendar lists every deadline that applies to a company in Latvia in 2027: 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 2027

Date	Where	Regulation	Deadline
1 January 2027	Latvia	Latvia minimum wage	Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
1 January 2027	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals
12 January 2027	EU-wide	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
15 January 2027	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 January 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 January 2027	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 January 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 January 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 January 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 January 2027	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
20 January 2027	EU-wide	Machinery Regulation	Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
23 January 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 January 2027	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring

February 2027

Date	Where	Regulation	Deadline
17 February 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
18 February 2027	EU-wide	Battery Regulation	Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
20 February 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 February 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 February 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 February 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

March 2027

Date	Where	Regulation	Deadline
17 March 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 March 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 March 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 March 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 March 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

April 2027

Date	Where	Regulation	Deadline
15 April 2027	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 April 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 April 2027	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 April 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 April 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 April 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 April 2027	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
23 April 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
30 April 2027	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
30 April 2027	Latvia	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilRecurring
30 April 2027	Latvia	Latvia extended producer responsibility (EPR) — packaging	Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilRecurring

May 2027

Date	Where	Regulation	Deadline
17 May 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 May 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 May 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 May 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 May 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 May 2027	Latvia	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesRecurring

June 2027

Date	Where	Regulation	Deadline
1 June 2027	Latvia	Latvia personal income tax (IIN) — annual declaration	Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneRecurring
7 June 2027	EU-wide	Pay Transparency Directive	Pay Transparency: first gender pay gap report due for employers with 150+ employees
17 June 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 June 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 June 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 June 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 June 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
30 June 2027	EU-wide	EUDR	EU Deforestation Regulation: due diligence applies for micro and small enterprises

July 2027

Date	Where	Regulation	Deadline
9 July 2027	EU-wide	Instant Payments Regulation	Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
15 July 2027	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 July 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 July 2027	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 July 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 July 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 July 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 July 2027	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
23 July 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 July 2027	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
31 July 2027	Latvia	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesRecurring

August 2027

Date	Where	Regulation	Deadline
2 August 2027	EU-wide	EU AI Act	AI Act: GPAI models placed on the market before August 2025 must comply
17 August 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
18 August 2027	EU-wide	Battery Regulation	Battery Regulation: supply-chain due diligence obligations apply
20 August 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 August 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 August 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 August 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 August 2027	Latvia	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustRecurring

September 2027

Date	Where	Regulation	Deadline
17 September 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 September 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 September 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 September 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 September 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
30 September 2027	EU-wide	CBAM	CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers
30 September 2027	EU-wide	DAC8	DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

October 2027

Date	Where	Regulation	Deadline
1 October 2027	Latvia	Latvia occupational safety — repeated safety instruction	Latvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous workRecurring
2 October 2027	Latvia	Latvia occupational safety — work environment risk assessment	Latvia: work environment risk assessment must be reviewed at least once a yearRecurring
15 October 2027	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 October 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 October 2027	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 October 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 October 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 October 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 October 2027	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
23 October 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 October 2027	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring

November 2027

Date	Where	Regulation	Deadline
17 November 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 November 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 November 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 November 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 November 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

December 2027

Date	Where	Regulation	Deadline
2 December 2027	EU-wide	EU AI Act	AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
11 December 2027	EU-wide	Cyber Resilience Act	CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products
14 December 2027	EU-wide	Forced Labour Regulation	Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour
17 December 2027	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 December 2027	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 December 2027	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 December 2027	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 December 2027	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
24 December 2027	EU-wide	eIDAS 2	EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification
31 December 2027	EU-wide	Ecodesign (ESPR)	ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)
31 December 2027	EU-wide	Late Payment Regulation	Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

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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