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 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 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 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 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 – 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 30. April 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month 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 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 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 – 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