20 september 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 september 2026 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 september 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 15 oktober 2026 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Återkommande 17 oktober 2026 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Återkommande 20 oktober 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 oktober 2026 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 oktober 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 31 oktober 2026 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Återkommande 20 november 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 november 2026 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 november 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 2 december 2026 EU AI Act AI-förordningen: övergångsperioden för märkning av AI-genererat innehåll i befintliga system upphör; förbud mot generatorer av icke samtyckta intima deepfakes 20 december 2026 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 december 2026 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 december 2026 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 24 december 2026 eIDAS 2 EU:s digitala identitetsplånbok: varje medlemsstat måste erbjuda en plånbok; offentliga organ måste godta den 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 Dataakten: molnleverantörer måste sluta ta betalt för byte och dataexport (egress) 15 januari 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Återkommande 17 januari 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Återkommande 20 januari 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 januari 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 januari 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 31 januari 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Återkommande 20 februari 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 februari 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 februari 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 20 mars 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 mars 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 mars 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 15 april 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Återkommande 17 april 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Återkommande 20 april 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 april 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 april 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 30 april 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Återkommande 20 maj 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 maj 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 maj 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 31 maj 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Återkommande 1 juni 2027 Latvia personal income tax (IIN) — annual declaration Latvia: mandatory annual income declaration (gada ienākumu deklarācija) due 1 June Återkommande 20 juni 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 juni 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 juni 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 9 juli 2027 Instant Payments Regulation Förordningen om omedelbara betalningar: att skicka omedelbara eurobetalningar och mottagarkontroll blir obligatoriskt för banker utanför euroområdet (Polen, Sverige, Tjeckien m.fl.) 15 juli 2027 Latvia micro-enterprise tax (MUN) Latvia: micro-enterprise tax (MUN) quarterly declaration due by the 15th Återkommande 17 juli 2027 Latvia self-employed VSAOI/IIN Latvia: self-employed person's quarterly VSAOI/IIN report due by the 17th Återkommande 20 juli 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 juli 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 juli 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 31 juli 2027 Latvia / EU One Stop Shop (OSS) VAT Latvia: OSS quarterly VAT return due by the end of the following month Återkommande 20 augusti 2027 Latvia UIN (corporate income tax) Latvia: monthly corporate income tax (UIN) declaration due by the 20th when profit is distributed Återkommande 20 augusti 2027 Latvia PVN – EU supplies recapitulative statement Latvia: report on supplies of goods and services within the EU due by the 20th Återkommande 20 augusti 2027 Latvia PVN (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande