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distributed Récurrent 20 décembre 2026 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 1 janvier 2027 Latvia micro-enterprise tax (MUN) Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals 12 janvier 2027 Data Act Data Act : les fournisseurs cloud doivent cesser de facturer les frais de changement de fournisseur et de sortie des données 15 janvier 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Récurrent 17 janvier 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Récurrent 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Récurrent 20 janvier 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Récurrent 20 mars 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 15 avril 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Récurrent 17 avril 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Récurrent 20 avril 2027 Latvia PVN (VAT) return Latvia: 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the 20th when profit is distributed Récurrent 20 juin 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Récurrent 20 juin 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent 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.) 15 juillet 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Récurrent 17 juillet 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Récurrent 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Récurrent 20 juillet 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Récurrent 20 août 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Récurrent