20 September 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 September 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 27 September 2026 Empowering Consumers for the Green Transition Directive Empowering Consumers for the Green Transition: ban on vague/unsubstantiated environmental claims applies 1 October 2026 Latvia natural resource tax (DRN) – packaging EPR Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators 20 October 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 October 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 20 October 2026 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Recurring 31 October 2026 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Recurring 20 November 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 November 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 9 December 2026 Product Liability Directive New Product Liability Directive applies: strict liability extends to software, AI and digital services 20 December 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 December 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 24 December 2026 eIDAS 2 EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it 20 January 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 January 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 20 January 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Recurring 31 January 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Recurring 20 February 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 February 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 20 March 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 March 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 20 April 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 April 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 20 April 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Recurring 30 April 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Recurring 30 April 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 April Recurring 30 April 2027 Latvia extended producer responsibility (EPR) — packaging Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April Recurring 20 May 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 May 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 31 May 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Recurring 20 June 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 June 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 30 June 2027 EUDR EU Deforestation Regulation: due diligence applies for micro and small enterprises 9 July 2027 Instant Payments Regulation Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.) 20 July 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 July 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 20 July 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Recurring 31 July 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Recurring 20 August 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Recurring 20 August 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Recurring 31 August 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 August Recurring