Kommande EU-tidsfrister för regelefterlevnad (Lettland, litet företag)

• 8 dagarLatvia: employer's monthly report (darba devēja ziņojums) due by the 17th
  17 september 2026 · Latvia VSAOI/IIN employer's report
• 11 dagarLatvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed
  20 september 2026 · Latvia UIN (corporate income tax)
• 11 dagarLatvia: VAT (PVN) return and payment due by the 20th
  20 september 2026 · Latvia PVN (VAT) return
• 14 dagarLatvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd
  23 september 2026 · Latvia VSAOI/IIN payment
• 22 dagarLatvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators
  1 oktober 2026 · Latvia natural resource tax (DRN) – packaging EPR
• 41 dagarLatvia: natural resources tax (DRN) quarterly declaration due by the 20th
  20 oktober 2026 · Latvia dabas resursu nodoklis (DRN)
• 84 dagarPlattformsarbetsdirektivet: presumtion om anställning och regler för algoritmisk arbetsledning måste gälla nationellt
  2 december 2026 · Platform Work Directive
• 114 dagarLatvia: 2027 minimum monthly wage not yet fixed — planned €820, Ministry of Welfare proposes €835
  1 januari 2027 · Latvia minimum wage
• 233 dagarLatvia: packaging & single-use tableware producer — annual audited EPR report due 30 April
  30 april 2027 · Latvia extended producer responsibility (EPR) — packaging
• 264 dagarLatvia: annual report (gada pārskats) yearly filing deadline for micro and small companies
  31 maj 2027 · Latvia annual report filing

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