20 september 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 september 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 27 september 2026 Empowering Consumers for the Green Transition Directive Consumenten sterker maken voor de groene transitie: verbod op vage en ongefundeerde milieuclaims van toepassing 1 oktober 2026 Latvia natural resource tax (DRN) – packaging EPR Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators 20 oktober 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 oktober 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 20 oktober 2026 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Terugkerend 31 oktober 2026 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Terugkerend 20 november 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 november 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 9 december 2026 Product Liability Directive Nieuwe Richtlijn productaansprakelijkheid van toepassing: risicoaansprakelijkheid uitgebreid naar software, AI en digitale diensten 20 december 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 december 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 24 december 2026 eIDAS 2 Europese portemonnee voor digitale identiteit: elke lidstaat moet een wallet aanbieden; overheidsinstanties moeten deze accepteren 20 januari 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 januari 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 20 januari 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Terugkerend 31 januari 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Terugkerend 20 februari 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 februari 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 20 maart 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 maart 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 20 april 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 april 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 20 april 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Terugkerend 30 april 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Terugkerend 30 april 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — annual audited EPR report due 30 April Terugkerend 30 april 2027 Latvia extended producer responsibility (EPR) — packaging Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April Terugkerend 20 mei 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 mei 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 31 mei 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Terugkerend 20 juni 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 juni 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 30 juni 2027 EUDR EU-ontbossingsverordening: zorgvuldigheidsplicht van toepassing voor micro- en kleine ondernemingen 9 juli 2027 Instant Payments Regulation Verordening instantbetalingen: verzenden van instant-eurobetalingen en Verification of Payee verplicht voor banken buiten de eurozone (Polen, Zweden, Tsjechië enz.) 20 juli 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 juli 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 20 juli 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Terugkerend 31 juli 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Terugkerend 20 augustus 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Terugkerend 20 augustus 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 31 augustus 2027 Latvia extended producer responsibility (EPR) — EEE & batteries Latvia: electrical/electronic equipment & battery producer — interim EPR report due 31 August Terugkerend