17 september 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th Terugkerend 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 23 september 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 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 17 oktober 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (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 23 oktober 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 17 november 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 november 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 2 december 2026 Platform Work Directive Richtlijn platformwerk: vermoeden van arbeidsrelatie en regels voor algoritmisch beheer moeten nationaal gelden 17 december 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th Terugkerend 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 23 december 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 1 januari 2027 Latvia minimum wage Latvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835 17 januari 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (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 23 januari 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 17 februari 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 februari 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 17 maart 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 maart 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 17 april 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (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 23 april 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 30 april 2027 Latvia extended producer responsibility (EPR) — packaging Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April Terugkerend 17 mei 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 mei 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 31 mei 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Terugkerend 17 juni 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 juni 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 17 juli 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (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 23 juli 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend 17 augustus 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 23 augustus 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Terugkerend