11. September 2026 Cyber Resilience Act CRA: Meldepflicht für aktiv ausgenutzte Schwachstellen und schwerwiegende Sicherheitsvorfälle an ENISA/CSIRT 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 15. Oktober 2026 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Wiederkehrend 17. Oktober 2026 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Wiederkehrend 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Wiederkehrend 20. November 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 2. Dezember 2026 EU AI Act AI Act: Ende der Übergangsfrist für die Kennzeichnung KI-generierter Inhalte in Bestandssystemen; Verbot von Generatoren für nicht einvernehmliche intime Deepfakes 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 1. Januar 2027 Latvia micro-enterprise tax (MUN) Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals 12. Januar 2027 Data Act Data Act: Cloud-Anbieter dürfen keine Wechsel- und Datenausgangsgebühren mehr verlangen 15. Januar 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Wiederkehrend 17. Januar 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Wiederkehrend 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 20. Januar 2027 Machinery Regulation Maschinenverordnung ersetzt die Maschinenrichtlinie: neue CE-Anforderungen einschließlich Cybersicherheit und Software 31. Januar 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Wiederkehrend 18. Februar 2027 Battery Regulation Digitaler Batteriepass verpflichtend für Elektrofahrzeug-, LV- und Industriebatterien über 2 kWh 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Wiederkehrend 20. März 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Wiederkehrend 15. April 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Wiederkehrend 17. April 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 1. Juni 2027 Latvia personal income tax (IIN) — annual declaration Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 June 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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.) 15. Juli 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Wiederkehrend 17. Juli 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Wiederkehrend 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 2. August 2027 EU AI Act AI Act: vor August 2025 in Verkehr gebrachte GPAI-Modelle müssen die Anforderungen erfüllen 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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