Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companies
326 days from today
Date note: Recurring version of the former one-off entry lv-annual-report-filing-medium-large: 7 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 July for a standard 1 Jan–31 Dec financial year.
Every year in July, due by the 31st. · 7 months after financial year-end; 31 July for a standard 1 Jan–31 Dec financial year. Companies with a non-calendar financial year must file 7 months after their own year-end, not on this fixed calendar date. Retires one-off entry lv-annual-report-filing-medium-large.
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 every year 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 every year (or within 7 months of a non-calendar year-end).
Next occurrences
Penalty
Administrative liability for late filing/failure to submit under the Gada pārskatu un konsolidēto gada pārskatu likums.
Recurring version of the former one-off entry lv-annual-report-filing-micro-small: 5 months after financial year-end under the Gada pārskatu un konsolidēto gada pārskatu likums, i.e. 31 May for a standard 1 Jan–31 Dec financial year.
Next: 31 May 2027then 31 May 2028, 31 May 2029
All Latvia-registered micro and small companies and equivalent entities (not exceeding 2 of: €4M balance sheet, €8M net turnover, 50 employees).