17 september 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th Återkommande 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 september 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 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 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 20 oktober 2026 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Återkommande 23 oktober 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 17 november 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 november 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 2 december 2026 Platform Work Directive Plattformsarbetsdirektivet: presumtion om anställning och regler för algoritmisk arbetsledning måste gälla nationellt 17 december 2026 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th Återkommande 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 december 2026 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 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 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 20 januari 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Återkommande 23 januari 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 17 februari 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 februari 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 17 mars 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 mars 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 17 april 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 20 april 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Återkommande 23 april 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 30 april 2027 Latvia extended producer responsibility (EPR) — packaging Latvia: packaging & single-use tableware producer — annual audited EPR report due 30 April Återkommande 17 maj 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 maj 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 31 maj 2027 Latvia annual report filing Latvia: annual report (gada pārskats) yearly filing deadline for micro and small companies Återkommande 17 juni 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 juni 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 17 juli 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 20 juli 2027 Latvia dabas resursu nodoklis (DRN) Latvia: natural resources tax (DRN) quarterly declaration due by the 20th Återkommande 23 juli 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande 17 augusti 2027 Latvia VSAOI/IIN employer's report Latvia: employer's monthly report (darba devēja ziņojums) due by the 17th 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 (VAT) return Latvia: VAT (PVN) return and payment due by the 20th Återkommande 23 augusti 2027 Latvia VSAOI/IIN payment Latvia: mandatory social insurance (VSAOI) and payroll income tax (IIN) payment due by the 23rd Återkommande