20 septembre 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 septembre 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 27 septembre 2026 Empowering Consumers for the Green Transition Directive Autonomiser les consommateurs pour la transition écologique : l'interdiction des allégations environnementales vagues et non fondées s'applique 1 octobre 2026 Latvia natural resource tax (DRN) – packaging EPR Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators 20 octobre 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 octobre 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 20 octobre 2026 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Récurrent 31 octobre 2026 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Récurrent 20 novembre 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 novembre 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 9 décembre 2026 Product Liability Directive Application de la nouvelle directive sur la responsabilité du fait des produits : la responsabilité sans faute s'étend aux logiciels, à l'IA et aux services numériques 20 décembre 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 décembre 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 24 décembre 2026 eIDAS 2 Portefeuille européen d'identité numérique : chaque État membre doit proposer un portefeuille ; les organismes publics doivent l'accepter 20 janvier 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 janvier 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 20 janvier 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Récurrent 31 janvier 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Récurrent 20 février 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 février 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 20 mars 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 mars 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 20 avril 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 avril 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 20 avril 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Récurrent 30 avril 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Récurrent 30 avril 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 April Récurrent 30 avril 2027 Latvia extended producer responsibility (EPR) — packaging Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April Récurrent 20 mai 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 mai 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 31 mai 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Récurrent 20 juin 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 juin 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 30 juin 2027 EUDR Règlement UE sur la déforestation : application du devoir de diligence aux micro et petites entreprises 9 juillet 2027 Instant Payments Regulation Règlement sur les paiements instantanés : envoi de paiements instantanés en euros et vérification du bénéficiaire obligatoires pour les banques hors zone euro (Pologne, Suède, Tchéquie, etc.) 20 juillet 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 juillet 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 20 juillet 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Récurrent 31 juillet 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Récurrent 20 août 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Récurrent 20 août 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 31 août 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 August Récurrent