Upcoming EU compliance deadlines (Latvia, small)

8 daysLatvia: employer's monthly report (darba devēja ziņojums) due by the 17th
17 September 2026 · Latvia VSAOI/IIN employer's report
11 daysLatvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed
20 September 2026 · Latvia UIN (corporate income tax)
11 daysLatvia: VAT (PVN) return and payment due by the 20th
20 September 2026 · Latvia PVN (VAT) return
14 daysLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd
23 September 2026 · Latvia VSAOI/IIN payment
22 daysLatvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators
1 October 2026 · Latvia natural resource tax (DRN) – packaging EPR
41 daysLatvia: natural resources tax (DRN) quarterly declaration due by the 20th
20 October 2026 · Latvia dabas resursu nodoklis (DRN)
84 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
114 daysLatvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
1 January 2027 · Latvia minimum wage
233 daysLatvia: packaging & single-use tableware producer — annual audited EPR report due 30 April
30 April 2027 · Latvia extended producer responsibility (EPR) — packaging
264 daysLatvia: annual report (gada pārskats) yearly filing deadline for micro and small companies
31 May 2027 · Latvia annual report filing