Tax and compliance calendar 2028 for companies in Latvia

This calendar lists every deadline that applies to a company in Latvia in 2028: 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 2028

Date	Where	Regulation	Deadline
1 January 2028	EU-wide	CSRD	CSRD after Omnibus I: sustainability reporting only for 1,000+ employee companies from FY2027; SMEs out of scope with VSME value-chain cap
1 January 2028	Latvia	Latvia e-invoicing	Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices
15 January 2028	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 January 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 January 2028	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 January 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 January 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 January 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 January 2028	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
23 January 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 January 2028	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring

February 2028

Date	Where	Regulation	Deadline
17 February 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 February 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 February 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 February 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 February 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

March 2028

Date	Where	Regulation	Deadline
17 March 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 March 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 March 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 March 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 March 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

April 2028

Date	Where	Regulation	Deadline
15 April 2028	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 April 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 April 2028	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 April 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 April 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 April 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 April 2028	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
23 April 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
30 April 2028	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
30 April 2028	Latvia	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilRecurring
30 April 2028	Latvia	Latvia extended producer responsibility (EPR) — packaging	Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilRecurring

May 2028

Date	Where	Regulation	Deadline
17 May 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 May 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 May 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 May 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 May 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 May 2028	Latvia	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesRecurring

June 2028

Date	Where	Regulation	Deadline
1 June 2028	Latvia	Latvia personal income tax (IIN) — annual declaration	Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneRecurring
17 June 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 June 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 June 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 June 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 June 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

July 2028

Date	Where	Regulation	Deadline
1 July 2028	EU-wide	ViDA	ViDA: platform deemed-supplier rules for short-term rentals and passenger transport; single VAT registration
15 July 2028	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 July 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 July 2028	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 July 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 July 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 July 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 July 2028	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
23 July 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 July 2028	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
31 July 2028	Latvia	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesRecurring

August 2028

Date	Where	Regulation	Deadline
2 August 2028	EU-wide	EU AI Act	AI Act: high-risk rules for AI embedded in regulated products (machinery, medical devices, toys, lifts)
17 August 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 August 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 August 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 August 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 August 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 August 2028	Latvia	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustRecurring

September 2028

Date	Where	Regulation	Deadline
17 September 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 September 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 September 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 September 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 September 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

October 2028

Date	Where	Regulation	Deadline
1 October 2028	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 2028	Latvia	Latvia occupational safety — work environment risk assessment	Latvia: work environment risk assessment must be reviewed at least once a yearRecurring
15 October 2028	Latvia	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 October 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
17 October 2028	Latvia	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 October 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 October 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 October 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 October 2028	Latvia	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
23 October 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 October 2028	Latvia	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring

November 2028

Date	Where	Regulation	Deadline
17 November 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 November 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 November 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 November 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 November 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

December 2028

Date	Where	Regulation	Deadline
17 December 2028	Latvia	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
20 December 2028	Latvia	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 December 2028	Latvia	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 December 2028	Latvia	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 December 2028	Latvia	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

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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