Ce profil suppose une petite entreprise (moins de 50 salariés, chiffre d'affaires jusqu'à 10 millions d'euros) qui emploie déjà du personnel : il inclut donc, en plus du calendrier fiscal et déclaratif habituel, les obligations liées à la paie et au lieu de travail. Il intègre aussi des règles européennes, comme NIS2 ou l'AI Act, qui s'appliquent lorsqu'une entreprise atteint cette taille ou opère dans un secteur couvert. Si votre effectif ou votre chiffre d'affaires diffère, ou si vous n'avez aucun salarié, un autre profil correspondra mieux.
Cette page part d'un profil de départ précis : petite entreprise avec des salariés, en Lettonie. C'est un point de départ, pas un conseil personnalisé - vos obligations réelles dépendent de votre secteur exact, de votre chiffre d'affaires et de votre mode de fonctionnement.
Affinez votre profil exact sur la page d'accueil
Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Latvia's packaging natural-resource tax (dabas resursu nodoklis) currently lets companies self-report and pay tax on non-recycled packaging directly. From 1 October 2026, for plastic-containing packaging, that liability shifts to a licensed extended-producer-responsibility (EPR) scheme operator — companies placing packaged goods on the Latvian market must contract with such an operator or remain personally liable for the (often higher) non-recycled-packaging tax rate.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →La directive (UE) 2024/2831 doit être transposée au plus tard le 2 décembre 2026. Les plateformes de travail numériques sont soumises à une présomption réfragable de salariat de leurs travailleurs lorsque la plateforme contrôle le travail, doivent être transparentes sur leurs systèmes automatisés de surveillance et de décision, garantir une intervention humaine pour des décisions telles que la suspension de compte, et ne peuvent pas traiter certaines données à caractère personnel (émotions, conversations privées).
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Latvia's minimum monthly wage is expected to rise again on 1 January 2027, but the exact figure is still undecided: government multi-year planning assumed €820, while the Ministry of Welfare's updated calculation suggests €835. The Cabinet of Ministers typically finalises the following year's figure in the autumn budget round.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Producers registered under Latvia's extended producer responsibility (EPR) system for packaging and single-use tableware must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Latvia-registered micro and small companies must prepare, have members/shareholders approve, and electronically file their annual report with the State Revenue Service (VID) within 5 months of financial year-end. For calendar-year filers that means 31 May every year. Filing is done through VID's EDS electronic declaration system.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Détails →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Détails →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Détails →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Détails →Voir le calendrier 2026 complet en Lettonie · Tous les calendriers