266 jours
Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 June
Prochaine échéance : 1 juin 2027puis 1 juin 2028, 1 juin 2029
Latvian self-employed individuals/sole traders (e.g. an outsourced accountant working for themselves) and anyone else the Law On Personal Income Tax requires to file a mandatory annual declaration. For a self-employed person this is a separate, additional filing on top of their quarterly VSAOI/IIN reports.