Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies
265 days from today
Date note: 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.
Every year in May, due by the 31st. · 5 months after financial year-end; 31 May for a standard 1 Jan–31 Dec financial year. Companies with a non-calendar financial year must file 5 months after their own year-end, not on this fixed calendar date. Retires one-off entry lv-annual-report-filing-micro-small.
Latvia-registered micro and small companies must prepare, have members/shareholders approve, and electronically file their annual report with the State Revenue Service (VID) within 5 months of financial year-end. For calendar-year filers that means 31 May every year. Filing is done through VID's EDS electronic declaration system.
Who is affected
All Latvia-registered micro and small companies and equivalent entities (not exceeding 2 of: €4M balance sheet, €8M net turnover, 50 employees).
Sizes: micro, small · Sectors: All sectors
What to do
Close the books, get the annual report approved by shareholders/members, and file via VID EDS by 31 May every year (or within 5 months of a non-calendar year-end). Include an auditor's opinion if required by your statutes, size thresholds, or a shareholder decision.
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-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.
Next: 31 July 2027then 31 July 2028, 31 July 2029
Latvia-registered medium and large companies/groups and consolidated-report parent companies (those exceeding the small-company thresholds).