What a small company with employees must file in Latvia in 2026

This profile assumes a small company (fewer than 50 staff, up to €10 million turnover) that already employs staff, so it includes obligations tied to payroll and the workplace alongside the usual tax and reporting calendar. It also picks up EU-wide rules, such as NIS2 or the AI Act, that apply once a company reaches this size or operates in a covered sector. If your headcount or turnover is different, or you have no employees at all, a different profile will match more closely.

This page assumes a specific starting profile: small company with 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
17 September 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 September 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
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
17 October 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) 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 (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
23 October 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
17 November 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 November 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
2 December 2026	Platform Work Directive	Platform Work Directive: presumption of employment and algorithmic-management rules must apply nationally
17 December 2026	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 December 2026	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
1 January 2027	Latvia minimum wage	Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
17 January 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) 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 (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
23 January 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
17 February 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 February 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
17 March 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 March 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
17 April 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) 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 (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
23 April 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
30 April 2027	Latvia extended producer responsibility (EPR) — packaging	Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilRecurring
17 May 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 May 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
31 May 2027	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesRecurring
17 June 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 June 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
17 July 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) 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 (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
23 July 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring
17 August 2027	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thRecurring
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 (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thRecurring
23 August 2027	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdRecurring

See the full 2026 calendar in Latvia · All calendars