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Belasting- en compliancekalender 2027 voor bedrijven in Letland

Deze kalender toont elke deadline die geldt voor een bedrijf in Letland in 2027: nationale belasting- en rapportageverplichtingen naast EU-brede regelgeving - zoals de AI-verordening, NIS2 en de Cyber Resilience Act - die in de hele EU geldt.

Terugkerende verplichtingen - maandelijkse btw-aangiften, kwartaalaangiften, jaarverslagen - worden uitgewerkt tot hun individuele vervaldata voor het jaar aan de hand van de regel op de eigen pagina van elke deadline. Deze kalender verschuift geen data die op een weekend of feestdag vallen; controleer altijd de gelinkte officiële bron voor de exacte indieningstermijn.

Data laatst geverifieerd op 8 september 2026. Bekijk de bron die bij elke deadline wordt vermeld

Abonneren in agenda (ICS)Download .ics

Januari 2027

Datum	Waar	Regelgeving	Deadline
1 januari 2027	Letland	Latvia minimum wage	Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
1 januari 2027	Letland	Latvia micro-enterprise tax (MUN)	Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals
12 januari 2027	EU-breed	Data Act	Dataverordening (Data Act): cloudaanbieders moeten stoppen met kosten voor overstappen en data-egress
15 januari 2027	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 januari 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 januari 2027	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 januari 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 januari 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 januari 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 januari 2027	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
20 januari 2027	EU-breed	Machinery Regulation	Machineverordening vervangt de Machinerichtlijn: nieuwe CE-eisen, waaronder cyberbeveiliging en software
23 januari 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 januari 2027	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend

Februari 2027

Datum	Waar	Regelgeving	Deadline
17 februari 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
18 februari 2027	EU-breed	Battery Regulation	Digitaal batterijpaspoort verplicht voor EV-batterijen, batterijen voor lichte vervoermiddelen en industriële batterijen boven 2 kWh
20 februari 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 februari 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 februari 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 februari 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

Maart 2027

Datum	Waar	Regelgeving	Deadline
17 maart 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 maart 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 maart 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 maart 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 maart 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

April 2027

Datum	Waar	Regelgeving	Deadline
15 april 2027	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 april 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 april 2027	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 april 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 april 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 april 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 april 2027	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
23 april 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
30 april 2027	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend
30 april 2027	Letland	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilTerugkerend
30 april 2027	Letland	Latvia extended producer responsibility (EPR) — packaging	Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilTerugkerend

Mei 2027

Datum	Waar	Regelgeving	Deadline
17 mei 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 mei 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 mei 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 mei 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 mei 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 mei 2027	Letland	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesTerugkerend

Juni 2027

Datum	Waar	Regelgeving	Deadline
1 juni 2027	Letland	Latvia personal income tax (IIN) — annual declaration	Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneTerugkerend
7 juni 2027	EU-breed	Pay Transparency Directive	Loontransparantie: eerste rapportage over de loonkloof tussen mannen en vrouwen voor werkgevers met 150+ werknemers
17 juni 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 juni 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 juni 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 juni 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 juni 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
30 juni 2027	EU-breed	EUDR	EU-ontbossingsverordening: zorgvuldigheidsplicht van toepassing voor micro- en kleine ondernemingen

Juli 2027

Datum	Waar	Regelgeving	Deadline
9 juli 2027	EU-breed	Instant Payments Regulation	Verordening instantbetalingen: verzenden van instant-eurobetalingen en Verification of Payee verplicht voor banken buiten de eurozone (Polen, Zweden, Tsjechië enz.)
15 juli 2027	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 juli 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 juli 2027	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 juli 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 juli 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 juli 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 juli 2027	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
23 juli 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 juli 2027	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend
31 juli 2027	Letland	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesTerugkerend

Augustus 2027

Datum	Waar	Regelgeving	Deadline
2 augustus 2027	EU-breed	EU AI Act	AI Act: GPAI-modellen die vóór augustus 2025 in de handel zijn gebracht moeten voldoen
17 augustus 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
18 augustus 2027	EU-breed	Battery Regulation	Batterijenverordening: zorgvuldigheidsverplichtingen in de toeleveringsketen van toepassing
20 augustus 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 augustus 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 augustus 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 augustus 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 augustus 2027	Letland	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustTerugkerend

September 2027

Datum	Waar	Regelgeving	Deadline
17 september 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 september 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 september 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 september 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 september 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
30 september 2027	EU-breed	CBAM	CBAM: eerste jaarlijkse aangifte en inlevering van certificaten voor de invoer van staal, aluminium, cement en meststoffen in 2026
30 september 2027	EU-breed	DAC8	DAC8: eerste jaarlijkse rapportage van cryptoactivatransacties aan de belastingdienst (over 2026)

Oktober 2027

Datum	Waar	Regelgeving	Deadline
1 oktober 2027	Letland	Latvia occupational safety — repeated safety instruction	Latvia: repeated occupational safety instruction (atkārtotā instruktāža) due at least yearly, every 6 months for hazardous workTerugkerend
2 oktober 2027	Letland	Latvia occupational safety — work environment risk assessment	Latvia: work environment risk assessment must be reviewed at least once a yearTerugkerend
15 oktober 2027	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 oktober 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 oktober 2027	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 oktober 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 oktober 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 oktober 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 oktober 2027	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
23 oktober 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 oktober 2027	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend

November 2027

Datum	Waar	Regelgeving	Deadline
17 november 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 november 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 november 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 november 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 november 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

December 2027

Datum	Waar	Regelgeving	Deadline
2 december 2027	EU-breed	EU AI Act	AI Act: verplichtingen voor AI met een hoog risico voor toepassingen uit bijlage III (HR, krediet, onderwijs, biometrie, kritieke infrastructuur)
11 december 2027	EU-breed	Cyber Resilience Act	CRA: volledige toepassing – secure-by-design-vereisten, conformiteitsbeoordeling en CE-markering voor software en verbonden producten
14 december 2027	EU-breed	Forced Labour Regulation	Verordening dwangarbeid: verbod op het op de markt brengen, verkopen of exporteren van producten gemaakt met dwangarbeid
17 december 2027	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 december 2027	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 december 2027	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 december 2027	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 december 2027	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
24 december 2027	EU-breed	eIDAS 2	Europese portemonnee voor digitale identiteit: gereguleerde particuliere diensten moeten de wallet accepteren voor sterke klantidentificatie
31 december 2027	EU-breed	Ecodesign (ESPR)	ESPR: eerste productspecifieke regels voor ecologisch ontwerp en digitaal productpaspoort (ijzer & staal, textiel, banden, aluminium)
31 december 2027	EU-breed	Late Payment Regulation	Voorgestelde EU-verordening betalingsachterstand: maximale betalingstermijn van 30 dagen bij B2B-transacties

Veelgestelde vragen

Bevat deze kalender ook EU-brede verplichtingen, of alleen nationale?

Beide. Deze kalender combineert elke nationale deadline voor dit land met EU-brede regelgeving - zoals de AI-verordening of NIS2 - die voor bedrijven hier geldt, ongeacht het land.

Hoe worden terugkerende deadlines zoals maandelijkse btw-aangiften weergegeven?

Elke terugkerende verplichting (een maandelijkse btw-aangifte, een kwartaalaangifte) wordt uitgewerkt tot de werkelijke vervaldatum voor elke maand, elk kwartaal of elk jaar waarin ze van toepassing is, aan de hand van de herhalingsregel op de eigen deadlinepagina.

Hoe actueel is deze kalender?

Elke vermelding linkt naar de officiële bron en toont een datum "laatst geverifieerd". Data kunnen verschuiven, controleer daarom altijd de officiële bron voordat u op een datum vertrouwt.

Alle kalenders · Litouwen, Estland, Polen, Duitsland, Alleen EU-breed