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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 september 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 15 oktober 2026 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Terugkerend 17 oktober 2026 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Terugkerend 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 oktober 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 november 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 2 december 2026 EU AI Act AI Act: einde overgangstermijn voor markering van AI-content in bestaande systemen; verbod op generatoren van intieme deepfakes zonder toestemming 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 1 januari 2027 Latvia micro-enterprise tax (MUN) Latvia: proposed simplified 10% micro-enterprise tax for individuals serving other individuals 12 januari 2027 Data Act Dataverordening (Data Act): cloudaanbieders moeten stoppen met kosten voor overstappen en data-egress 15 januari 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Terugkerend 17 januari 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Terugkerend 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 januari 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 maart 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 15 april 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Terugkerend 17 april 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 april 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment 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 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th 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 1 juni 2027 Latvia personal income tax (IIN) — annual declaration Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 June 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 juni 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend 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.) 15 juli 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Terugkerend 17 juli 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Terugkerend 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 juli 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment 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 – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Terugkerend 20 augustus 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Terugkerend