Diese Seite wurde maschinell übersetzt. Englisches Original: Englische Version
Was ein Kleinstunternehmen ohne Mitarbeitende in Lettland im Jahr 2026 einreichen muss
Dieses Profil geht von der kleinsten Unternehmensform aus: einem Kleinstunternehmen (weniger als 10 Beschäftigte, bis zu 2 Mio. € Umsatz) ohne Personal, weshalb Pflichten rund um die Beschäftigung von Mitarbeitenden entfallen. Es deckt weiterhin die wiederkehrenden Grundpflichten ab, die fast jedes Unternehmen hat - USt-Voranmeldungen und andere Steuererklärungen, den Jahresabschluss - sowie EU-weite Regelungen wie den AI Act oder den Cyber Resilience Act, die unabhängig von der Unternehmensgröße gelten. Stellen Sie Ihre erste Mitarbeiterin oder Ihren ersten Mitarbeiter ein, oder wachsen Sie über die Kleinstunternehmensgröße hinaus, passt ein anderes Profil besser.
Diese Seite geht von einem bestimmten Ausgangsprofil aus: Kleinstunternehmen ohne Mitarbeitende, in Lettland. Das ist ein Ausgangspunkt, keine maßgeschneiderte Beratung - Ihre tatsächlichen Pflichten hängen von Ihrer genauen Branche, Ihrem Umsatz und Ihrer Arbeitsweise ab.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) 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 VAT 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.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Generative KI-Systeme, die bereits vor dem 2. August 2026 auf dem Markt waren, haben bis zum 2. Dezember 2026 Zeit, die maschinenlesbare Kennzeichnung und Erkennung KI-generierter Ausgaben umzusetzen. Ab demselben Datum sind KI-Systeme, die zur Erzeugung nicht einvernehmlicher intimer oder sexueller Bilder entwickelt wurden, vollständig verboten.
Die Richtlinie (EU) 2024/2853 muss bis zum 9. Dezember 2026 umgesetzt werden und gilt für Produkte, die nach diesem Datum in Verkehr gebracht werden. Software (einschließlich SaaS und KI), digitale Fertigungsdateien und verbundene Dienste gelten als Produkte; fehlende Sicherheitsupdates können ein Produkt fehlerhaft machen. Gerichte können die Offenlegung von Beweismitteln anordnen und in komplexen Fällen die Fehlerhaftigkeit vermuten. Kostenlose Open-Source-Software außerhalb einer Geschäftstätigkeit ist ausgenommen.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Jedes EU-Land muss mindestens eine zertifizierte EU-Brieftasche für die digitale Identität (EUDI-Wallet) bereitstellen, damit sich Bürger und Unternehmen ausweisen, Dokumente mit qualifizierten elektronischen Signaturen unterzeichnen und geprüfte Attribute (Handelsregistereintrag, Lizenzen) EU-weit teilen können. Öffentliche Verwaltungen müssen sie für Online-Dienste akzeptieren.
A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).
Ab diesem Datum dürfen Cloud- und Datenverarbeitungsanbieter ihren Kunden den Wechsel zu einem anderen Anbieter oder den Export ihrer Daten (Egress) nicht mehr in Rechnung stellen. Verträge müssen bereits eine Kündigung und Migration innerhalb von 30 Tagen ermöglichen, und Anbieter müssen den Export in maschinenlesbaren Formaten anbieten.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
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; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Die Verordnung (EU) 2023/1230 gilt ohne Übergangsfrist für alle Maschinen, die ab dem 20. Januar 2027 in der EU in Verkehr gebracht werden. Sie ergänzt Anforderungen an Softwaresicherheit, Schutz vor böswilliger Manipulation, sich selbst weiterentwickelndes (KI-)Verhalten, digitale Betriebsanleitungen und eine verpflichtende Bewertung durch Dritte für bestimmte Hochrisiko-Maschinenkategorien.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) 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 VAT 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.
Nach der Verordnung (EU) 2023/1542 muss jede Elektrofahrzeugbatterie, jede Batterie für leichte Verkehrsmittel (E-Bikes, Roller) und jede Industriebatterie über 2 kWh, die in Verkehr gebracht wird, einen QR-Code tragen, der auf einen digitalen Batteriepass mit Angaben zu Chemie, CO2-Fußabdruck, Rezyklatanteil, Leistung und Haltbarkeit verweist.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
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; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) 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 VAT 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.
Producers registered under Latvia's extended producer responsibility (EPR) system for electrical/electronic equipment and batteries ('environmentally harmful goods') must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.
Producers registered under Latvia's extended producer responsibility (EPR) system for packaging and single-use tableware must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Latvia-registered micro and small companies must prepare, have members/shareholders approve, and electronically file their annual report with the State Revenue Service (VID) within 5 months of financial year-end. For calendar-year filers that means 31 May every year. Filing is done through VID's EDS electronic declaration system.
Latvian residents required to file a mandatory annual income declaration (gada ienākumu deklarācija) — including anyone with income from saimnieciskā darbība (self-employed/business activity) — must submit it for the previous calendar year between 1 March and 1 June, and pay any additional personal income tax (IIN) due by 23 June.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Kleinst- und Kleinunternehmen, die mit EUDR-Rohstoffen handeln (Rinder, Kakao, Kaffee, Palmöl, Kautschuk, Soja, Holz und daraus hergestellte Erzeugnisse), erhalten sechs Monate zusätzlich. Kleine nachgelagerte Händler müssen vor allem die Referenznummern der vorgelagerten Sorgfaltserklärungen erfassen und weitergeben; kleine Primärerzeuger in Ländern mit geringem Risiko geben eine vereinfachte Erklärung ab.
Zahlungsdienstleister in EU-Ländern außerhalb des Euroraums müssen ab Juli 2027 Euro-Echtzeitüberweisungen und die kostenlose Namens-/IBAN-Prüfung (Verification of Payee) anbieten; damit ist die Einführung EU-weit abgeschlossen.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
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; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) 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 VAT 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.
KI-Modelle mit allgemeinem Verwendungszweck, die bereits vor dem 2. August 2025 auf dem Markt waren, erhielten zwei Jahre, um nachzuziehen. Ab diesem Datum müssen sie dieselben Pflichten zu Dokumentation, Urheberrecht und Trainingsdaten-Zusammenfassung erfüllen wie neue Modelle.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Producers registered under Latvia's extended producer responsibility (EPR) system for electrical/electronic equipment and batteries must also submit an interim report to the State Environmental Service (VVD) covering the first half of the calendar year (1 January-30 June), by 31 August.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
Seit dem 1. Januar 2026 müssen Importeure von mehr als 50 Tonnen CBAM-Waren pro Jahr (Eisen und Stahl, Aluminium, Zement, Düngemittel; zusätzlich Wasserstoff und Strom ohne Schwellenwert) zugelassene CBAM-Anmelder sein und CBAM-Zertifikate kaufen, die die eingebetteten Emissionen abdecken. Die erste Jahreserklärung und Zertifikatsabgabe für die Einfuhren 2026 ist 2027 fällig. Importeure unter 50 Tonnen sind ausgenommen, müssen den Schwellenwert aber im Blick behalten.
Seit dem 1. Januar 2026 müssen Anbieter von Kryptowerte-Dienstleistungen (Börsen, Broker, Anbieter von Verwahr-Wallets, einige DeFi-Frontends) die Identität und steuerliche Ansässigkeit ihrer Kunden erheben und überprüfen sowie alle Tausch- und Transfertransaktionen von EU-Nutzern aufzeichnen. Die erste jährliche Meldung an die Steuerbehörde ist 2027 fällig, und die Daten werden zwischen den Mitgliedstaaten ausgetauscht. DAC7 verpflichtet digitale Plattformen bereits zu einer ähnlichen jährlichen Meldung (bis 31. Januar) über Verkäufer.
Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats 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.
VAT-registered businesses in Latvia must submit their PVN declaration 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 the following month.
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; taxpayers whose calculated annual tax is very low may instead report and pay once a year.