Latvia / EU One Stop Shop (OSS) VAT

Latvia: OSS quarterly VAT return due by the end of the following month

The dataset previously only carried an Estonia-jurisdiction OSS entry (ee-oss-vat-return-quarterly); since a deadline's jurisdiction gates which country profiles see it, Latvia-registered OSS filers need their own entry even though the EU-level deadline mechanics are identical.

Prochaine échéance : 31 octobre 2026puis 31 janvier 2027, 30 avril 2027

Latvia-registered companies selling goods or digital/other services to consumers in other EU member states whose combined cross-border B2C turnover exceeds EUR 10,000 a year and who use the OSS Union scheme instead of registering for VAT in each customer's country.