Upcoming EU compliance deadlines (Latvia, small)

6 daysLatvia: OSS quarterly VAT return due by the end of the following month
31 October 2026 · Latvia / EU One Stop Shop (OSS) VAT
26 daysLatvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed
20 November 2026 · Latvia UIN (corporate income tax)
26 daysLatvia: VAT (PVN) return and payment due by the 20th
20 November 2026 · Latvia PVN (VAT) return
45 daysNew Product Liability Directive applies: strict liability extends to software, AI and digital services
9 December 2026 · Product Liability Directive
60 daysEU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
24 December 2026 · eIDAS 2
87 daysLatvia: natural resources tax (DRN) quarterly declaration due by the 20th
20 January 2027 · Latvia dabas resursu nodoklis (DRN)
187 daysLatvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 April
30 April 2027 · Latvia extended producer responsibility (EPR) — EEE & batteries
187 daysLatvia: packaging & single-use tableware producer — annual audited EPR report due 30 April
30 April 2027 · Latvia extended producer responsibility (EPR) — packaging
218 daysLatvia: annual report (gada pārskats) yearly filing deadline for micro and small companies
31 May 2027 · Latvia annual report filing
248 daysEU Deforestation Regulation: due diligence applies for micro and small enterprises
30 June 2027 · EUDR