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
23 daysLatvia: employer's monthly report (darba devēja ziņojums) due by the 17th
17 November 2026 · Latvia VSAOI/IIN employer's report
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: report on supplies of goods and services within the EU due by the 20th
20 November 2026 · Latvia PVN – EU supplies recapitulative statement
26 daysLatvia: VAT (PVN) return and payment due by the 20th
20 November 2026 · Latvia PVN (VAT) return
29 daysLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd
23 November 2026 · Latvia VSAOI/IIN payment
38 daysAI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
2 December 2026 · EU AI Act
38 daysPlatform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
2 December 2026 · Platform Work Directive
60 daysEU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
24 December 2026 · eIDAS 2
68 daysLatvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
1 January 2027 · Latvia minimum wage