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Was ein kleines Unternehmen mit Mitarbeitenden in Lettland im Jahr 2026 einreichen muss

Dieses Profil geht von einem kleinen Unternehmen (weniger als 50 Beschäftigte, bis zu 10 Mio. € Umsatz) aus, das bereits Mitarbeitende beschäftigt, und umfasst daher Pflichten rund um Lohnabrechnung und Arbeitsplatz zusätzlich zum üblichen Steuer- und Meldekalender. Es berücksichtigt außerdem EU-weite Regelungen wie NIS2 oder den AI Act, die ab dieser Unternehmensgröße oder in erfassten Branchen gelten. Weichen Ihre Mitarbeiterzahl oder Ihr Umsatz ab, oder beschäftigen Sie gar keine Mitarbeitenden, passt ein anderes Profil besser.

Diese Seite geht von einem bestimmten Ausgangsprofil aus: kleines Unternehmen mit Mitarbeitenden, in Lettland. Das ist ein Ausgangspunkt, keine maßgeschneiderte Beratung - Ihre tatsächlichen Pflichten hängen von Ihrer genauen Branche, Ihrem Umsatz und Ihrer Arbeitsweise ab.

Verfeinern Sie Ihr genaues Profil auf der Startseite

Nächste 12 Monate

Datum	Rechtsakt	Frist
17. September 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. September 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. September 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. September 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
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
17. Oktober 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. Oktober 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. Oktober 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
20. Oktober 2026	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thWiederkehrend
23. Oktober 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
17. November 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. November 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. November 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. November 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
2. Dezember 2026	Platform Work Directive	Plattformarbeitsrichtlinie: Beschäftigungsvermutung und Regeln zum algorithmischen Management müssen national gelten
17. Dezember 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. Dezember 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. Dezember 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. Dezember 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
1. Januar 2027	Latvia minimum wage	Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
17. Januar 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. Januar 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. Januar 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
20. Januar 2027	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thWiederkehrend
23. Januar 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
17. Februar 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. Februar 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. Februar 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. Februar 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
17. März 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. März 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. März 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. März 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
17. April 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. April 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. April 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
20. April 2027	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thWiederkehrend
23. April 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
30. April 2027	Latvia extended producer responsibility (EPR) — packaging	Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilWiederkehrend
17. Mai 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. Mai 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. Mai 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. Mai 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
31. Mai 2027	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesWiederkehrend
17. Juni 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. Juni 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. Juni 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. Juni 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
17. Juli 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. Juli 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. Juli 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
20. Juli 2027	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thWiederkehrend
23. Juli 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend
17. August 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thWiederkehrend
20. August 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedWiederkehrend
20. August 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thWiederkehrend
23. August 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdWiederkehrend

Den vollständigen Kalender 2026 in Lettland ansehen · Alle Kalender