20. September 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. September 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 27. September 2026 Empowering Consumers for the Green Transition Directive Stärkung der Verbraucher für den ökologischen Wandel: Verbot vager und unbelegter Umweltaussagen gilt 1. Oktober 2026 Latvia natural resource tax (DRN) – packaging EPR Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators 20. Oktober 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. Oktober 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 20. Oktober 2026 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Wiederkehrend 31. Oktober 2026 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 20. November 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. November 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 9. Dezember 2026 Product Liability Directive Neue Produkthaftungsrichtlinie gilt: verschuldensunabhängige Haftung erstreckt sich auf Software, KI und digitale Dienste 20. Dezember 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. Dezember 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 24. Dezember 2026 eIDAS 2 EU Digital Identity Wallet: jeder Mitgliedstaat muss eine Brieftasche anbieten; öffentliche Stellen müssen sie akzeptieren 20. Januar 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. Januar 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 20. Januar 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Wiederkehrend 31. Januar 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 20. Februar 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. Februar 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 20. März 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. März 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 20. April 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. April 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 20. April 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Wiederkehrend 30. April 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 30. April 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 April Wiederkehrend 30. April 2027 Latvia extended producer responsibility (EPR) — packaging Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April Wiederkehrend 20. Mai 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. Mai 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 31. Mai 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Wiederkehrend 20. Juni 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. Juni 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 30. Juni 2027 EUDR EU-Entwaldungsverordnung: Sorgfaltspflichten gelten für Kleinst- und Kleinunternehmen 9. Juli 2027 Instant Payments Regulation Sofortzahlungsverordnung: Senden von Euro-Echtzeitüberweisungen und Empfängerprüfung verpflichtend für Banken außerhalb des Euroraums (Polen, Schweden, Tschechien usw.) 20. Juli 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. Juli 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 20. Juli 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Wiederkehrend 31. Juli 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 20. August 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Wiederkehrend 20. August 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 31. August 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 August Wiederkehrend