17 septembre 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th Récurrent 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 23 septembre 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 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 17 octobre 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th Récurrent 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 23 octobre 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 17 novembre 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 novembre 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 2 décembre 2026 Platform Work Directive Directive sur le travail via une plateforme : la présomption de salariat et les règles de gestion algorithmique doivent s'appliquer au niveau national 17 décembre 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th Récurrent 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 23 décembre 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 1 janvier 2027 Latvia minimum wage Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835 17 janvier 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (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 23 janvier 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 17 février 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 février 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 17 mars 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 mars 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 17 avril 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (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 23 avril 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 30 avril 2027 Latvia extended producer responsibility (EPR) — packaging Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April Récurrent 17 mai 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 mai 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 31 mai 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Récurrent 17 juin 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 juin 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 17 juillet 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (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 23 juillet 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent 17 août 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 août 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Récurrent