Deze pagina is automatisch vertaald. Engels origineel: Engelse versie

Belasting- en compliancekalender 2028 voor bedrijven in Letland

Deze kalender toont elke deadline die geldt voor een bedrijf in Letland in 2028: 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 2028

Datum	Waar	Regelgeving	Deadline
1 januari 2028	EU-breed	CSRD	CSRD na Omnibus I: duurzaamheidsrapportage alleen voor bedrijven met 1.000+ werknemers vanaf boekjaar 2027; kmo’s/mkb buiten toepassingsgebied met VSME-plafond voor de waardeketen
1 januari 2028	Letland	Latvia e-invoicing	Latvia: mandatory structured e-invoices and VID reporting for all domestic B2B invoices
15 januari 2028	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 januari 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 januari 2028	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 januari 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 januari 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 januari 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 januari 2028	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
23 januari 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 januari 2028	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend

Februari 2028

Datum	Waar	Regelgeving	Deadline
17 februari 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 februari 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 februari 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 februari 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 februari 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

Maart 2028

Datum	Waar	Regelgeving	Deadline
17 maart 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 maart 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 maart 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 maart 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 maart 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

April 2028

Datum	Waar	Regelgeving	Deadline
15 april 2028	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 april 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 april 2028	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 april 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 april 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 april 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 april 2028	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
23 april 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
30 april 2028	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend
30 april 2028	Letland	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 AprilTerugkerend
30 april 2028	Letland	Latvia extended producer responsibility (EPR) — packaging	Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 AprilTerugkerend

Mei 2028

Datum	Waar	Regelgeving	Deadline
17 mei 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 mei 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 mei 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 mei 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 mei 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 mei 2028	Letland	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companiesTerugkerend

Juni 2028

Datum	Waar	Regelgeving	Deadline
1 juni 2028	Letland	Latvia personal income tax (IIN) — annual declaration	Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 JuneTerugkerend
17 juni 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 juni 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 juni 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 juni 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 juni 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

Juli 2028

Datum	Waar	Regelgeving	Deadline
1 juli 2028	EU-breed	ViDA	ViDA: fictieve-leveranciersregels voor platforms bij kortetermijnverhuur en personenvervoer; één btw-registratie
15 juli 2028	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 juli 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 juli 2028	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 juli 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 juli 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 juli 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 juli 2028	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
23 juli 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 juli 2028	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend
31 juli 2028	Letland	Latvia annual report filing	Latvia: annual report (gada pārskats) yearly filing deadline for medium and large companiesTerugkerend

Augustus 2028

Datum	Waar	Regelgeving	Deadline
2 augustus 2028	EU-breed	EU AI Act	AI Act: hoogrisicoregels voor AI in gereguleerde producten (machines, medische hulpmiddelen, speelgoed, liften)
17 augustus 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 augustus 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 augustus 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 augustus 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 augustus 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 augustus 2028	Letland	Latvia extended producer responsibility (EPR) — EEE & batteries	Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 AugustTerugkerend

September 2028

Datum	Waar	Regelgeving	Deadline
17 september 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 september 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 september 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 september 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 september 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

Oktober 2028

Datum	Waar	Regelgeving	Deadline
1 oktober 2028	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 2028	Letland	Latvia occupational safety — work environment risk assessment	Latvia: work environment risk assessment must be reviewed at least once a yearTerugkerend
15 oktober 2028	Letland	Latvia micro-enterprise tax (MUN)	Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15thTerugkerend
17 oktober 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
17 oktober 2028	Letland	Latvia self-employed VSAOI/IIN	Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17thTerugkerend
20 oktober 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 oktober 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 oktober 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
20 oktober 2028	Letland	Latvia dabas resursu nodoklis (DRN)	Latvia: natural resources tax (DRN) quarterly declaration due by the 20thTerugkerend
23 oktober 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend
31 oktober 2028	Letland	Latvia / EU One Stop Shop (OSS) VAT	Latvia: OSS quarterly VAT return due by the end of the following monthTerugkerend

November 2028

Datum	Waar	Regelgeving	Deadline
17 november 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 november 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 november 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 november 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 november 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

December 2028

Datum	Waar	Regelgeving	Deadline
17 december 2028	Letland	Latvia VSAOI/IIN employer's report	Latvia: employer's monthly report (darba devēja ziņojums) due by the 17thTerugkerend
20 december 2028	Letland	Latvia UIN (corporate income tax)	Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributedTerugkerend
20 december 2028	Letland	Latvia PVN – EU supplies recapitulative statement	Latvia: report on supplies of goods and services within the EU due by the 20thTerugkerend
20 december 2028	Letland	Latvia PVN (VAT) return	Latvia: VAT (PVN) return and payment due by the 20thTerugkerend
23 december 2028	Letland	Latvia VSAOI/IIN payment	Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rdTerugkerend

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