266 days
Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 June
Next: 1 June 2027then 1 June 2028, 1 June 2029
Latvian self-employed individuals/sole traders (e.g. an outsourced accountant working for themselves) and anyone else the Law On Personal Income Tax requires to file a mandatory annual declaration. For a self-employed person this is a separate, additional filing on top of their quarterly VSAOI/IIN reports.