Upcoming EU compliance deadlines (Latvia, small)

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
18 daysEmpowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies
27 September 2026 · Empowering Consumers for the Green Transition Directive
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)
52 daysLatvia: OSS quarterly VAT return due by the end of the following month
31 October 2026 · Latvia / EU One Stop Shop (OSS) VAT
91 daysNew Product Liability Directive applies: strict liability extends to software, AI and digital services
9 December 2026 · Product Liability Directive
106 daysEU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
24 December 2026 · eIDAS 2
233 daysLatvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 April
30 April 2027 · Latvia extended producer responsibility (EPR) — EEE & batteries
233 daysLatvia: packaging & single-use tableware producer — annual audited EPR report due 30 April
30 April 2027 · Latvia extended producer responsibility (EPR) — packaging