Den här kalendern listar varje tidsfrist som gäller för ett företag i Lettland 2027: nationella skatte- och rapporteringsskyldigheter tillsammans med EU-omfattande regelverk - till exempel AI-förordningen, NIS2 och cyberresiliensförordningen - som gäller i hela EU.
Återkommande skyldigheter - månatliga momsdeklarationer, kvartalsvisa inlämningar, årsredovisningar - bryts ner till sina enskilda förfallodatum för året enligt regeln som visas på respektive tidsfrists egen sida. Den här kalendern flyttar inte datum som infaller på en helg eller allmän helgdag; kontrollera alltid den länkade officiella källan för den exakta inlämningsfristen.
Data senast verifierad 9 september 2026. Se källan som anges för varje tidsfrist
Latvia's minimum monthly wage is expected to rise again on 1 January 2027, but the exact figure is still undecided: government multi-year planning assumed €820, while the Ministry of Welfare's updated calculation suggests €835. The Cabinet of Ministers typically finalises the following year's figure in the autumn budget round.
Detaljer →A draft amendment would let self-employed individuals who provide services only to other natural persons (no employees, turnover ≤ €25,000/year, not already a general micro-enterprise taxpayer) pay a simplified 10% tax, well below the current 25% general micro-enterprise tax rate, cutting red tape for very small service providers (tutors, hairdressers, personal trainers, etc.).
Detaljer →Från detta datum får moln- och databehandlingsleverantörer inte längre ta betalt av kunder för byte till en annan leverantör eller för export av deras data (egress). Avtalen måste redan tillåta uppsägning och migrering inom 30 dagar, och leverantörerna måste erbjuda export i maskinläsbara format.
Detaljer →Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Detaljer →Förordning (EU) 2023/1230 gäller alla maskiner som släpps ut på EU-marknaden från den 20 januari 2027, utan övergångsperiod. Den lägger till krav på programvarusäkerhet, skydd mot skadlig manipulation, självutvecklande (AI-)beteende, digitala bruksanvisningar och obligatorisk tredjepartsbedömning för vissa högriskkategorier av maskiner.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Enligt förordning (EU) 2023/1542 måste varje batteri för elfordon, lätta transportmedel (elcyklar, elsparkcyklar) och industribatteri över 2 kWh som släpps ut på marknaden bära en QR-kod som länkar till ett digitalt batteripass med data om kemi, koldioxidavtryck, återvunnet innehåll, prestanda och hållbarhet.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Detaljer →Producers registered under Latvia's extended producer responsibility (EPR) system for electrical/electronic equipment and batteries ('environmentally harmful goods') must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.
Detaljer →Producers registered under Latvia's extended producer responsibility (EPR) system for packaging and single-use tableware must submit an audited annual report to the State Environmental Service (VVD) covering the previous calendar year (1 January-31 December), by 30 April.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Latvia-registered micro and small companies must prepare, have members/shareholders approve, and electronically file their annual report with the State Revenue Service (VID) within 5 months of financial year-end. For calendar-year filers that means 31 May every year. Filing is done through VID's EDS electronic declaration system.
Detaljer →Latvian residents required to file a mandatory annual income declaration (gada ienākumu deklarācija) — including anyone with income from saimnieciskā darbība (self-employed/business activity) — must submit it for the previous calendar year between 1 March and 1 June, and pay any additional personal income tax (IIN) due by 23 June.
Detaljer →Direktiv (EU) 2023/970 kräver att arbetsgivare anger löneintervall före anställningsintervjuer, slutar fråga kandidater om lönehistorik, ger arbetstagare rätt att fråga om genomsnittslön per kategori och – för arbetsgivare med 150 anställda eller fler – rapporterar löneskillnader mellan könen för 2026 senast i juni 2027 (250+ årligen, 150–249 vart tredje år). Skillnader över 5 % utan objektiv motivering utlöser en gemensam lönebedömning.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Mikroföretag och småföretag som handlar med de råvaror som omfattas av avskogningsförordningen (nötkreatur, kakao, kaffe, palmolja, gummi, soja, trä och förädlade produkter) får sex extra månader. Små handlare längre ner i kedjan behöver huvudsakligen samla in och vidarebefordra uppströms referensnummer för tillbörlig aktsamhet; små primärproducenter i lågriskländer lämnar en förenklad deklaration.
Detaljer →Betaltjänstleverantörer i EU-länder utanför euroområdet måste erbjuda omedelbara euroöverföringar och den kostnadsfria kontrollen av namn/IBAN (Verification of Payee) från juli 2027, vilket fullbordar utrullningen i hela EU.
Detaljer →Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Detaljer →Latvia-registered medium and large companies, and parent companies preparing consolidated annual reports, must file their VID-submitted annual report — including the required audit opinion — within 7 months of financial year-end (31 July every year for calendar-year filers).
Detaljer →AI-modeller för allmänna ändamål som redan fanns på marknaden före den 2 augusti 2025 fick två år på sig att komma i fas. Från detta datum måste de uppfylla samma krav på dokumentation, upphovsrätt och sammanfattning av träningsdata som nya modeller.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Företag som släpper ut batterier på EU-marknaden måste driva ett system för tillbörlig aktsamhet för råvaror som kobolt, litium, nickel och naturlig grafit: policy för leveranskedjan, riskidentifiering, oberoende verifiering och offentlig rapportering. Företag med en nettoomsättning under 40 M€ är undantagna.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Producers registered under Latvia's extended producer responsibility (EPR) system for electrical/electronic equipment and batteries must also submit an interim report to the State Environmental Service (VVD) covering the first half of the calendar year (1 January-30 June), by 31 August.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Sedan den 1 januari 2026 måste importörer av mer än 50 ton per år av CBAM-varor (järn och stål, aluminium, cement, gödselmedel; samt väte och el utan tröskelvärde) vara godkända CBAM-deklaranter och köpa CBAM-certifikat som täcker de inbäddade utsläppen. Den första årliga deklarationen och inlämningen av certifikat för 2026 års import ska ske under 2027. Importörer under 50 ton är undantagna men måste bevaka tröskelvärdet.
Detaljer →Sedan den 1 januari 2026 måste leverantörer av kryptotillgångstjänster (börser, mäklare, leverantörer av depåplånböcker, vissa DeFi-gränssnitt) samla in och verifiera kundernas identitet och skatterättsliga hemvist och registrera alla växlings- och överföringstransaktioner för EU-användare. Den första årliga rapporten till skattemyndigheten ska lämnas 2027, och uppgifterna utbyts mellan medlemsstaterna. DAC7 ålägger redan digitala plattformar en liknande årlig rapportering (senast den 31 januari) om säljare.
Detaljer →Employers must give every employee repeated occupational safety instruction (atkārtotā instruktāža) covering the same scope as their initial instruction, at least once every 12 months for standard work; employees doing hazardous-equipment or increased-risk work (per the employer's own approved list) must be re-instructed at least once every 6 months.
Detaljer →Every employer must have a written work environment risk assessment (darba vides risku novērtējums) and must review and update it at least once every 12 months, and additionally whenever work activities, processes or conditions change materially, a legal non-compliance is found, or a workplace accident occurs.
Detaljer →Companies registered under Latvia's micro-enterprise tax (mikrouzņēmumu nodoklis, MUN) regime must file a quarterly declaration with VID reporting turnover for each month of the quarter and the resulting tax.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →A self-employed person (pašnodarbinātais) registered with VID as performing saimnieciskā darbība must file a quarterly report of their own mandatory state social insurance (VSAOI) contribution base and personal income tax (IIN), then pay the resulting contributions into the single tax account. This is separate from the employer-side monthly reports that only apply when the person has employees.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Latvia-registered businesses using the EU VAT One Stop Shop (Union scheme, for cross-border B2C sales of goods and digital/other services to consumers in other EU member states above the EUR 10,000 combined threshold) must submit their OSS VAT return via VID's EDS electronically by the last day of the month following each calendar quarter, and pay any VAT due by the same date. The deadline mechanics are set at EU level and are identical in every member state; only the filing portal (EDS for Latvia) differs.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →AI som används för rekrytering och personalledning, kreditvärdering, prissättning av försäkringar, antagning till utbildning, biometrisk identifiering, kritisk infrastruktur och brottsbekämpning klassas som ”högrisk”. Leverantörer behöver ett riskhanteringssystem, datastyrning, teknisk dokumentation, loggning, mänsklig tillsyn och en bedömning av överensstämmelse; användare (deployers) måste använda systemen enligt anvisningarna, spara loggar och informera berörda personer.
Detaljer →Från detta datum måste varje produkt med digitala element som släpps ut på EU-marknaden uppfylla de grundläggande cybersäkerhetskraven (säkra standardinställningar, inga kända utnyttjningsbara sårbarheter, säkerhetsuppdateringar under supportperioden, materialförteckning för programvara/SBOM), genomgå en bedömning av överensstämmelse och bära CE-märkning. Importörer och distributörer måste kontrollera efterlevnaden.
Detaljer →Förordning (EU) 2024/3015 förbjuder att släppa ut produkter tillverkade med tvångsarbete på EU-marknaden, tillhandahålla dem eller exportera dem, var som helst i leveranskedjan. Nationella myndigheter och kommissionen kan utreda misstänkta produkter och besluta om återkallelse, donation, återvinning eller förstöring. Det finns inget undantag för företagsstorlek — endast extra vägledning och en särskild kontaktpunkt för små och medelstora företag.
Detaljer →Employers with staff must submit a monthly "darba devēja ziņojums" to VID, reporting each employee's mandatory state social insurance (VSAOI) contribution base and the personal income tax (IIN) withheld for the previous reporting month.
Detaljer →Latvia's corporate income tax is charged only when profit is distributed (e.g. dividends) or spent on non-business or other UIN-taxable items, not on an annual accrual basis, and the taxation period is the calendar month. In any month such a taxable event occurs, the company must file a UIN declaration and pay the tax by the 20th of the following month; months with no taxable event require no filing.
Detaljer →VAT-registered businesses in Latvia that supply goods, or certain services under the general B2B place-of-supply rule, to VAT-registered customers in other EU member states must additionally submit a 'Pārskats par preču piegādēm un pakalpojumiem Eiropas Savienības teritorijā' (report on supplies of goods and services within the EU territory) to VID, alongside the regular PVN return. It lists each EU customer's VAT number and the value of supplies made to them in the period, and is one of the checks used to verify zero-rated intra-EU supplies.
Detaljer →VAT-registered businesses in Latvia must submit their PVN declaration to VID through EDS and pay any VAT due within 20 days after the end of the taxation period. For most active VAT payers the taxation period is one calendar month, so the return and payment fall due by the 20th of the following month.
Detaljer →Employers must pay both the employee's and the employer's share of state mandatory social insurance contributions (VSAOI), together with the personal income tax (IIN) withheld from staff, into the single tax account by the 23rd of the month following the reporting month.
Detaljer →Privata företag som enligt lag måste identifiera kunder med stark autentisering – banker, betal- och kryptoföretag, teleoperatörer, energi- och nyttighetsbolag, försäkringsbolag, vårdgivare, transportföretag och mycket stora onlineplattformar – måste godta EU:s digitala identitetsplånbok när en användare erbjuder den, utöver sina befintliga metoder.
Detaljer →Ekodesignförordningen för hållbara produkter (EU) 2024/1781 ger kommissionen möjlighet att fastställa krav på hållbarhet, reparerbarhet, återvunnet innehåll och information produktgrupp för produktgrupp, var och en med ett digitalt produktpass. De första akterna (stål, därefter textilier, däck, aluminium, möbler) väntas komma 2026–2028 och kommer att gälla efter en övergångsperiod. Sedan den 19 juli 2026 får stora företag inte längre förstöra osålda kläder och skor.
Detaljer →Kommissionen har föreslagit att direktivet om sena betalningar ersätts av en förordning som begränsar betalningsvillkor i B2B- och B2G-transaktioner till 30 dagar, gör dröjsmålsränta automatisk och inrättar nationella tillsynsmyndigheter. Ärendet har inte gått framåt i rådet sedan 2024, så inget datum är fastställt.
Detaljer →Båda delarna. Den kombinerar varje nationell tidsfrist för det här landet med EU-omfattande regelverk - till exempel AI-förordningen eller NIS2 - som gäller för företag här oavsett land.
Varje återkommande skyldighet (en månatlig momsdeklaration, en kvartalsvis inlämning) bryts ner till sitt faktiska förfallodatum för varje månad, kvartal eller år den gäller, utifrån den återkommanderegel som anges på tidsfristens egen sida.
Varje post länkar till sin officiella källa och visar ett datum för senaste verifiering. Datum kan ändras, så kontrollera alltid mot den officiella källan innan du förlitar dig på ett datum.
Alla kalendrar · Litauen, Estland, Polen, Tyskland, Endast EU-omfattande