What a micro company with no employees must file in Latvia in 2026

This profile assumes the smallest company shape: a micro business (fewer than 10 staff, up to €2 million turnover) with nobody on payroll, so duties tied to employing staff are left out. It still covers the recurring basics almost every company has - VAT and other tax returns, the annual financial report - plus EU-wide rules such as the AI Act or the Cyber Resilience Act that apply no matter how small you are. Hire your first employee, or grow past micro size, and a different profile will fit better.

This page assumes a specific starting profile: micro company with no employees, in Latvia. It's a starting point, not tailored advice - your actual obligations depend on your exact sector, turnover and how you operate.

Refine your exact profile on the home page

Next 12 months

Date	Regulation	Deadline
11 September 2026	Cyber Resilience Act	CRA: mandatory reporting of actively exploited vulnerabilities and severe incidents to ENISA/CSIRT
20 September 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 September 2026	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 September 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
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
15 October 2026	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 October 2026	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 October 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 October 2026	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 October 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 October 2026	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
31 October 2026	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
20 November 2026	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 November 2026	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 November 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
2 December 2026	EU AI Act	AI Act: end of grace period for marking AI-generated content in pre-existing systems; ban on non-consensual intimate deepfake generators
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 distributedRecurring
20 December 2026	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 December 2026	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
24 December 2026	eIDAS 2	EU Digital Identity Wallet: every Member State must offer a wallet; public bodies must accept it
1 January 2027	Latvia micro-enterprise tax (MUN)	Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals
12 January 2027	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
15 January 2027	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 January 2027	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 January 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 January 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 January 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 January 2027	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
20 January 2027	Machinery Regulation	Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
31 January 2027	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
18 February 2027	Battery Regulation	Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
20 February 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 February 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 February 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 March 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 March 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 March 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
15 April 2027	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 April 2027	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 April 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 April 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 April 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 April 2027	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
30 April 2027	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
30 April 2027	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilRecurring
30 April 2027	Latvia extended producer responsibility (EPR) — packaging	Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilRecurring
20 May 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 May 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 May 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
31 May 2027	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesRecurring
1 June 2027	Latvia personal income tax (IIN) — annual declaration	Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneRecurring
20 June 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 June 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 June 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
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.)
15 July 2027	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thRecurring
17 July 2027	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thRecurring
20 July 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 July 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 July 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
20 July 2027	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thRecurring
31 July 2027	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
2 August 2027	EU AI Act	AI Act: GPAI models placed on the market before August 2025 must comply
20 August 2027	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedRecurring
20 August 2027	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thRecurring
20 August 2027	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
31 August 2027	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustRecurring

See the full 2026 calendar in Latvia · All calendars