What a self-employed accountant must file in Latvia in 2026

This profile assumes a self-employed professional providing accounting or bookkeeping services, without employees, so it focuses on the tax and reporting calendar that applies to sole traders and small professional-services providers, plus any anti-money-laundering duties that apply to accountants specifically. It leaves out obligations tied to employing staff or operating in other sectors. If you run your practice through a company, or you also employ staff, check the company profiles instead.

This page assumes a specific starting profile: self-employed accountant, 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
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
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
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
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
31 January 2027	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
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
30 April 2027	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
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
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
31 July 2027	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthRecurring
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

See the full 2026 calendar in Latvia · All calendars