Latvia: annual report (gada pārskats) filing deadline for medium and large companies
38 days ago (Confirmed)
Date note: Recurring annual deadline: medium/large companies, consolidated-report parent companies, and groups must submit the approved annual (and consolidated) report to VID no later than 7 months after financial year-end. For a standard 1 Jan-31 Dec 2025 financial year this is 31 July 2026.
Latvia-registered medium and large companies, and parent companies preparing consolidated annual reports, must file their VID-submitted annual report — including the required audit opinion — within 7 months of financial year-end (31 July for calendar-year filers).
Who is affected
Latvia-registered medium and large companies/groups and consolidated-report parent companies (those exceeding the small-company thresholds).
Sizes: medium, large · Sectors: All sectors
What to do
Engage a statutory auditor early, get the report approved by shareholders, and file via VID EDS by 31 July (or within 7 months of a non-calendar year-end).
Penalty
Administrative liability for late filing/failure to submit under the Gada pārskatu un konsolidēto gada pārskatu likums
Recurring annual deadline under the Gada pārskatu un konsolidēto gada pārskatu likums: micro and small companies/groups must submit the shareholder/member-approved annual report to VID no later than 5 months after financial year-end (and within 1 month of approval). For a standard 1 Jan-31 Dec 2025 financial year this is 31 May 2026. The deadline was extended by one month (from 4 to 5 months) for reporting years from 2022 onward.
All Latvia-registered micro and small companies and equivalent entities (not exceeding 2 of: €4M balance sheet, €8M net turnover, 50 employees).