BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Fakts//fakts.lv//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Latvian tax deadlines (Fakts) X-WR-CALDESC:Latvian tax filing and payment deadlines\, moved for weekends and holidays. Not legal advice. fakts.lv/en/tax-calendar X-WR-TIMEZONE:Europe/Riga REFRESH-INTERVAL;VALUE=DURATION:P1D X-PUBLISHED-TTL:P1D BEGIN:VEVENT UID:lv-tax-payments_notice-2026-01-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260115 DTEND;VALUE=DATE:20260116 SUMMARY:Notice of payments to individuals\, for December 2025 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2026-01-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260115 DTEND;VALUE=DATE:20260116 SUMMARY:Microenterprise tax return\, for Q4 2025 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-01-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260117 DTEND;VALUE=DATE:20260118 SUMMARY:Employer's monthly report\, for December 2025 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nFalls on a day off (Saturday) . The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-01-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260117 DTEND;VALUE=DATE:20260118 SUMMARY:Self-employed social contributions report\, for Q4 2025 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-01-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260120 DTEND;VALUE=DATE:20260121 SUMMARY:VAT return (monthly period)\, for December 2025 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2026-01-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260120 DTEND;VALUE=DATE:20260121 SUMMARY:VAT return (quarterly period)\, for Q4 2025 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-01-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260120 DTEND;VALUE=DATE:20260121 SUMMARY:Corporate income tax return\, for December 2025 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-01-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260123 DTEND;VALUE=DATE:20260124 SUMMARY:Tax payments to the unified tax account\, for December 2025 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-01-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260123 DTEND;VALUE=DATE:20260124 SUMMARY:Quarterly tax payments\, for Q4 2025 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice_annual-2026-02-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260201 DTEND;VALUE=DATE:20260202 SUMMARY:Annual notice of payments\, for 2025 DESCRIPTION:For salaries paid to employees last year\, and for payments wit h no tax withheld\, such as those to a registered self-employed person.\n\ nFalls on a day off (Sunday). The law does not expressly move this deadlin e\, so filing on the working day before is the safe choice.\n\nPIT Law s. 17(7)\, Cabinet Regulation No. 899\, points 108 and 116: https://likumi.lv /ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-c alendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-02-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260215 DTEND;VALUE=DATE:20260216 SUMMARY:Notice of payments to individuals\, for January 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nFalls on a day off (Sunday). The l aw does not expressly move this deadline\, so filing on the working day be fore is the safe choice.\n\nPersonal Income Tax Law\, Section 17(11): http s://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakt s.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-02-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260217 DTEND;VALUE=DATE:20260218 SUMMARY:Employer's monthly report\, for January 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-02-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260220 DTEND;VALUE=DATE:20260221 SUMMARY:VAT return (monthly period)\, for January 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-02-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260220 DTEND;VALUE=DATE:20260221 SUMMARY:Corporate income tax return\, for January 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-02-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260223 DTEND;VALUE=DATE:20260224 SUMMARY:Tax payments to the unified tax account\, for January 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-03-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260315 DTEND;VALUE=DATE:20260316 SUMMARY:Notice of payments to individuals\, for February 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nFalls on a day off (Sunday). The l aw does not expressly move this deadline\, so filing on the working day be fore is the safe choice.\n\nPersonal Income Tax Law\, Section 17(11): http s://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakt s.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-03-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260317 DTEND;VALUE=DATE:20260318 SUMMARY:Employer's monthly report\, for February 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-03-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260320 DTEND;VALUE=DATE:20260321 SUMMARY:VAT return (monthly period)\, for February 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-03-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260320 DTEND;VALUE=DATE:20260321 SUMMARY:Corporate income tax return\, for February 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-03-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260323 DTEND;VALUE=DATE:20260324 SUMMARY:Tax payments to the unified tax account\, for February 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2026-03-31@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260331 DTEND;VALUE=DATE:20260401 SUMMARY:Real estate tax\, instalment 1 for 2026 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nLaw on Real Estate Tax\, Section 6(3): https://likumi.lv/ta/id/43913-par-nekusta ma-ipasuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-04-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260415 DTEND;VALUE=DATE:20260416 SUMMARY:Notice of payments to individuals\, for March 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2026-04-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260415 DTEND;VALUE=DATE:20260416 SUMMARY:Microenterprise tax return\, for Q1 2026 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-04-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260417 DTEND;VALUE=DATE:20260418 SUMMARY:Employer's monthly report\, for March 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-04-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260417 DTEND;VALUE=DATE:20260418 SUMMARY:Self-employed social contributions report\, for Q1 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nLaw on State Social Insurance\, Section 2 3(2): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nht tps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-04-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260420 DTEND;VALUE=DATE:20260421 SUMMARY:VAT return (monthly period)\, for March 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2026-04-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260420 DTEND;VALUE=DATE:20260421 SUMMARY:VAT return (quarterly period)\, for Q1 2026 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-04-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260420 DTEND;VALUE=DATE:20260421 SUMMARY:Corporate income tax return\, for March 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-04-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260423 DTEND;VALUE=DATE:20260424 SUMMARY:Tax payments to the unified tax account\, for March 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-04-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260423 DTEND;VALUE=DATE:20260424 SUMMARY:Quarterly tax payments\, for Q1 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_annual-2026-05-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260505 DTEND;VALUE=DATE:20260506 SUMMARY:Annual VAT return\, for 2025 DESCRIPTION:Only in the cases listed in Section 117(5) of the VAT Law. Any tax it shows is due the same day.\n\nMoved from 1 May (Friday\, a public h oliday).\n\nVAT Law\, Sections 118(5) and 119(6): https://likumi.lv/ta/id/ 253451-pievienotas-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-cale ndar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-05-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260515 DTEND;VALUE=DATE:20260516 SUMMARY:Notice of payments to individuals\, for April 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2026-05-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260515 DTEND;VALUE=DATE:20260516 SUMMARY:Real estate tax\, instalment 2 for 2026 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nLaw on Real Estate Tax\, Section 6(3): https://likumi.lv/ta/id/43913-par-nekusta ma-ipasuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-05-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260517 DTEND;VALUE=DATE:20260518 SUMMARY:Employer's monthly report\, for April 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nFalls on a day off (Sunday). The law does not expressly move this deadline\, so filing on the working d ay before is the safe choice.\n\nLaw on State Social Insurance\, Section 2 3(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nht tps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-05-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260520 DTEND;VALUE=DATE:20260521 SUMMARY:VAT return (monthly period)\, for April 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-05-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260520 DTEND;VALUE=DATE:20260521 SUMMARY:Corporate income tax return\, for April 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-05-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260525 DTEND;VALUE=DATE:20260526 SUMMARY:Tax payments to the unified tax account\, for April 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nMoved from 23 May (Saturday).\n\nSocial Insurance Law s. 21\, PIT L aw s. 17\, VAT Law s. 119\, CIT Law s. 17: https://www.vid.gov.lv/lv/vieno tais-nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_report_small-2026-05-31@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260531 DTEND;VALUE=DATE:20260601 SUMMARY:Annual accounts (micro and small companies)\, for 2025 DESCRIPTION:Within a month of approval and no later than five months after the financial year ends. The date assumes a financial year equal to the ca lendar year.\n\nFalls on a day off (Sunday). The law does not expressly mo ve this deadline\, so filing on the working day before is the safe choice. \n\nAnnual Accounts and Consolidated Annual Accounts Law\, Section 97(1): https://likumi.lv/ta/id/277779-gada-parskatu-un-konsolideto-gada-parskatu- likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration-2026-06-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260601 DTEND;VALUE=DATE:20260602 SUMMARY:Annual income tax return\, for 2025 DESCRIPTION:For the self-employed and others who must file: the window runs from 1 March to 1 June.\n\nPersonal Income Tax Law\, Section 19(5): https ://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakts .lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-06-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260615 DTEND;VALUE=DATE:20260616 SUMMARY:Notice of payments to individuals\, for May 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-06-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260617 DTEND;VALUE=DATE:20260618 SUMMARY:Employer's monthly report\, for May 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-06-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260620 DTEND;VALUE=DATE:20260621 SUMMARY:Corporate income tax return\, for May 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nFalls on a day off (Saturda y). The law does not expressly move this deadline\, so filing on the worki ng day before is the safe choice.\n\nCorporate Income Tax Law\, Section 17 (1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-liku ms\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-06-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260622 DTEND;VALUE=DATE:20260623 SUMMARY:VAT return (monthly period)\, for May 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nMoved from 20 June (Saturday).\n\nVAT Law\, Sections 115 and 118: https:/ /likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-06-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260625 DTEND;VALUE=DATE:20260626 SUMMARY:Tax payments to the unified tax account\, for May 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nMoved from 23 June (Tuesday\, a public holiday).\n\nSocial Insuranc e Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT Law s. 17: https://www. vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/ 2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment-2026-06-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260625 DTEND;VALUE=DATE:20260626 SUMMARY:Income tax due from the annual return\, for 2025 DESCRIPTION:Tax above €640 may be paid in three equal parts: by 23 June\, 23 July and 23 August. 23 June is always Līgo Day\, so the date always m oves.\n\nMoved from 23 June (Tuesday\, a public holiday).\n\nPersonal Inco me Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaju- ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration_late-2026-07-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260701 DTEND;VALUE=DATE:20260702 SUMMARY:Annual income tax return (income over €105\,300)\, for 2025 DESCRIPTION:From 1 April to 1 July when income taxed at the progressive rat e exceeds the social insurance ceiling of €105\,300 a year.\n\nPersonal Income Tax Law\, Section 19(5): https://likumi.lv/ta/id/56880-par-iedzivot aju-ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-07-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260715 DTEND;VALUE=DATE:20260716 SUMMARY:Notice of payments to individuals\, for June 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2026-07-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260715 DTEND;VALUE=DATE:20260716 SUMMARY:Microenterprise tax return\, for Q2 2026 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-07-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260717 DTEND;VALUE=DATE:20260718 SUMMARY:Employer's monthly report\, for June 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-07-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260717 DTEND;VALUE=DATE:20260718 SUMMARY:Self-employed social contributions report\, for Q2 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nLaw on State Social Insurance\, Section 2 3(2): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nht tps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-07-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260720 DTEND;VALUE=DATE:20260721 SUMMARY:VAT return (monthly period)\, for June 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2026-07-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260720 DTEND;VALUE=DATE:20260721 SUMMARY:VAT return (quarterly period)\, for Q2 2026 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-07-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260720 DTEND;VALUE=DATE:20260721 SUMMARY:Corporate income tax return\, for June 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260723 DTEND;VALUE=DATE:20260724 SUMMARY:Tax payments to the unified tax account\, for June 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260723 DTEND;VALUE=DATE:20260724 SUMMARY:Quarterly tax payments\, for Q2 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment_late-2026-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260723 DTEND;VALUE=DATE:20260724 SUMMARY:Income tax due (income over €105\,300)\, for 2025 DESCRIPTION:For those filing by 1 July. Tax above €640 may be paid in par ts: by 23 July\, 23 August and 23 September.\n\nPersonal Income Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodo kli\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_report_large-2026-07-31@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260731 DTEND;VALUE=DATE:20260801 SUMMARY:Annual accounts (medium and large companies)\, for 2025 DESCRIPTION:No later than seven months after the financial year ends\; the same for parent companies preparing consolidated accounts.\n\nAnnual Accou nts and Consolidated Annual Accounts Law\, Section 97(1): https://likumi.l v/ta/id/277779-gada-parskatu-un-konsolideto-gada-parskatu-likums\n\nhttps: //fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-08-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260815 DTEND;VALUE=DATE:20260816 SUMMARY:Notice of payments to individuals\, for July 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nFalls on a day off (Saturday). The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nPersonal Income Tax Law\, Section 17(11): ht tps://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fa kts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-08-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260817 DTEND;VALUE=DATE:20260818 SUMMARY:Employer's monthly report\, for July 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2026-08-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260817 DTEND;VALUE=DATE:20260818 SUMMARY:Real estate tax\, instalment 3 for 2026 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nMoved from 15 August (Saturday).\n\nLaw on Real Estate Tax\, Section 6(3): https ://likumi.lv/ta/id/43913-par-nekustama-ipasuma-nodokli\n\nhttps://fakts.lv /en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-08-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260820 DTEND;VALUE=DATE:20260821 SUMMARY:VAT return (monthly period)\, for July 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-08-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260820 DTEND;VALUE=DATE:20260821 SUMMARY:Corporate income tax return\, for July 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-08-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260824 DTEND;VALUE=DATE:20260825 SUMMARY:Tax payments to the unified tax account\, for July 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nMoved from 23 August (Sunday).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT Law s. 17: https://www.vid.gov.lv/lv/vien otais-nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-09-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260915 DTEND;VALUE=DATE:20260916 SUMMARY:Notice of payments to individuals\, for August 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-09-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260917 DTEND;VALUE=DATE:20260918 SUMMARY:Employer's monthly report\, for August 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-09-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260920 DTEND;VALUE=DATE:20260921 SUMMARY:Corporate income tax return\, for August 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nFalls on a day off (Sunday) . The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nCorporate Income Tax Law\, Section 17(1 ) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-likums \n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-09-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260921 DTEND;VALUE=DATE:20260922 SUMMARY:VAT return (monthly period)\, for August 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nMoved from 20 September (Sunday).\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-09-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20260923 DTEND;VALUE=DATE:20260924 SUMMARY:Tax payments to the unified tax account\, for August 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-10-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261015 DTEND;VALUE=DATE:20261016 SUMMARY:Notice of payments to individuals\, for September 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2026-10-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261015 DTEND;VALUE=DATE:20261016 SUMMARY:Microenterprise tax return\, for Q3 2026 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-10-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261017 DTEND;VALUE=DATE:20261018 SUMMARY:Employer's monthly report\, for September 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nFalls on a day off (Saturday) . The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2026-10-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261017 DTEND;VALUE=DATE:20261018 SUMMARY:Self-employed social contributions report\, for Q3 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-10-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:VAT return (monthly period)\, for September 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2026-10-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:VAT return (quarterly period)\, for Q3 2026 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-10-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261020 DTEND;VALUE=DATE:20261021 SUMMARY:Corporate income tax return\, for September 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-10-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Tax payments to the unified tax account\, for September 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2026-10-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261023 DTEND;VALUE=DATE:20261024 SUMMARY:Quarterly tax payments\, for Q3 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-11-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261115 DTEND;VALUE=DATE:20261116 SUMMARY:Notice of payments to individuals\, for October 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nFalls on a day off (Sunday). The l aw does not expressly move this deadline\, so filing on the working day be fore is the safe choice.\n\nPersonal Income Tax Law\, Section 17(11): http s://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakt s.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2026-11-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261116 DTEND;VALUE=DATE:20261117 SUMMARY:Real estate tax\, instalment 4 for 2026 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nMoved from 15 November (Sunday).\n\nLaw on Real Estate Tax\, Section 6(3): https ://likumi.lv/ta/id/43913-par-nekustama-ipasuma-nodokli\n\nhttps://fakts.lv /en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-11-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261117 DTEND;VALUE=DATE:20261118 SUMMARY:Employer's monthly report\, for October 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-11-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:VAT return (monthly period)\, for October 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-11-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261120 DTEND;VALUE=DATE:20261121 SUMMARY:Corporate income tax return\, for October 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-11-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261123 DTEND;VALUE=DATE:20261124 SUMMARY:Tax payments to the unified tax account\, for October 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2026-12-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:Notice of payments to individuals\, for November 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_apply-2026-12-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261215 DTEND;VALUE=DATE:20261216 SUMMARY:Applying for microenterprise tax status\, from 2027 DESCRIPTION:To pay the microenterprise tax from the start of next year\, ap ply by 15 December of the year before.\n\nMicroenterprise Tax Law\, Sectio n 4(4): https://likumi.lv/ta/id/215302-mikrouznemumu-nodokla-likums\n\nhtt ps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2026-12-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261217 DTEND;VALUE=DATE:20261218 SUMMARY:Employer's monthly report\, for November 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2026-12-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261220 DTEND;VALUE=DATE:20261221 SUMMARY:Corporate income tax return\, for November 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nFalls on a day off (Sunday) . The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nCorporate Income Tax Law\, Section 17(1 ) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-likums \n\nhttps://fakts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2026-12-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261221 DTEND;VALUE=DATE:20261222 SUMMARY:VAT return (monthly period)\, for November 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nMoved from 20 December (Sunday).\n\nVAT Law\, Sections 115 and 118: https ://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://f akts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2026-12-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20261223 DTEND;VALUE=DATE:20261224 SUMMARY:Tax payments to the unified tax account\, for November 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2026 URL:https://fakts.lv/en/tax-calendar/2026 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-01-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Notice of payments to individuals\, for December 2026 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2027-01-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270115 DTEND;VALUE=DATE:20270116 SUMMARY:Microenterprise tax return\, for Q4 2026 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-01-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270117 DTEND;VALUE=DATE:20270118 SUMMARY:Employer's monthly report\, for December 2026 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nFalls on a day off (Sunday). The law does not expressly move this deadline\, so filing on the working d ay before is the safe choice.\n\nLaw on State Social Insurance\, Section 2 3(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nht tps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-01-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270117 DTEND;VALUE=DATE:20270118 SUMMARY:Self-employed social contributions report\, for Q4 2026 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Sunday). The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): https: //likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakts. lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-01-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:VAT return (monthly period)\, for December 2026 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2027-01-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:VAT return (quarterly period)\, for Q4 2026 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-01-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270120 DTEND;VALUE=DATE:20270121 SUMMARY:Corporate income tax return\, for December 2026 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-01-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Tax payments to the unified tax account\, for December 2026 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nMoved from 23 January (Saturday).\n\nSocial Insurance Law s. 21\, P IT Law s. 17\, VAT Law s. 119\, CIT Law s. 17: https://www.vid.gov.lv/lv/v ienotais-nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-01-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270125 DTEND;VALUE=DATE:20270126 SUMMARY:Quarterly tax payments\, for Q4 2026 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nMoved f rom 23 January (Saturday).\n\nSocial Insurance Law s. 21(3)\, Microenterpr ise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais- nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice_annual-2027-02-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270201 DTEND;VALUE=DATE:20270202 SUMMARY:Annual notice of payments\, for 2026 DESCRIPTION:For salaries paid to employees last year\, and for payments wit h no tax withheld\, such as those to a registered self-employed person.\n\ nPIT Law s. 17(7)\, Cabinet Regulation No. 899\, points 108 and 116: https ://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakts .lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-02-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270215 DTEND;VALUE=DATE:20270216 SUMMARY:Notice of payments to individuals\, for January 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-02-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270217 DTEND;VALUE=DATE:20270218 SUMMARY:Employer's monthly report\, for January 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-02-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270220 DTEND;VALUE=DATE:20270221 SUMMARY:Corporate income tax return\, for January 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nFalls on a day off (Saturda y). The law does not expressly move this deadline\, so filing on the worki ng day before is the safe choice.\n\nCorporate Income Tax Law\, Section 17 (1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-liku ms\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-02-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270222 DTEND;VALUE=DATE:20270223 SUMMARY:VAT return (monthly period)\, for January 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nMoved from 20 February (Saturday).\n\nVAT Law\, Sections 115 and 118: htt ps://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:/ /fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-02-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270223 DTEND;VALUE=DATE:20270224 SUMMARY:Tax payments to the unified tax account\, for January 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-03-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270315 DTEND;VALUE=DATE:20270316 SUMMARY:Notice of payments to individuals\, for February 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-03-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270317 DTEND;VALUE=DATE:20270318 SUMMARY:Employer's monthly report\, for February 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-03-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270320 DTEND;VALUE=DATE:20270321 SUMMARY:Corporate income tax return\, for February 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nFalls on a day off (Saturda y). The law does not expressly move this deadline\, so filing on the worki ng day before is the safe choice.\n\nCorporate Income Tax Law\, Section 17 (1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-liku ms\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-03-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270322 DTEND;VALUE=DATE:20270323 SUMMARY:VAT return (monthly period)\, for February 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nMoved from 20 March (Saturday).\n\nVAT Law\, Sections 115 and 118: https: //likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://fa kts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-03-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270323 DTEND;VALUE=DATE:20270324 SUMMARY:Tax payments to the unified tax account\, for February 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2027-03-31@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270331 DTEND;VALUE=DATE:20270401 SUMMARY:Real estate tax\, instalment 1 for 2027 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nLaw on Real Estate Tax\, Section 6(3): https://likumi.lv/ta/id/43913-par-nekusta ma-ipasuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-04-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Notice of payments to individuals\, for March 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2027-04-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270415 DTEND;VALUE=DATE:20270416 SUMMARY:Microenterprise tax return\, for Q1 2027 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-04-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270417 DTEND;VALUE=DATE:20270418 SUMMARY:Employer's monthly report\, for March 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nFalls on a day off (Saturday) . The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-04-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270417 DTEND;VALUE=DATE:20270418 SUMMARY:Self-employed social contributions report\, for Q1 2027 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-04-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:VAT return (monthly period)\, for March 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2027-04-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:VAT return (quarterly period)\, for Q1 2027 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-04-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270420 DTEND;VALUE=DATE:20270421 SUMMARY:Corporate income tax return\, for March 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-04-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Tax payments to the unified tax account\, for March 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-04-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270423 DTEND;VALUE=DATE:20270424 SUMMARY:Quarterly tax payments\, for Q1 2027 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_annual-2027-05-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270503 DTEND;VALUE=DATE:20270504 SUMMARY:Annual VAT return\, for 2026 DESCRIPTION:Only in the cases listed in Section 117(5) of the VAT Law. Any tax it shows is due the same day.\n\nMoved from 1 May (Saturday\, a public holiday).\n\nVAT Law\, Sections 118(5) and 119(6): https://likumi.lv/ta/i d/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-ca lendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-05-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270515 DTEND;VALUE=DATE:20270516 SUMMARY:Notice of payments to individuals\, for April 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nFalls on a day off (Saturday). The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nPersonal Income Tax Law\, Section 17(11): ht tps://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fa kts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-05-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Employer's monthly report\, for April 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2027-05-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270517 DTEND;VALUE=DATE:20270518 SUMMARY:Real estate tax\, instalment 2 for 2027 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nMoved from 15 May (Saturday).\n\nLaw on Real Estate Tax\, Section 6(3): https:// likumi.lv/ta/id/43913-par-nekustama-ipasuma-nodokli\n\nhttps://fakts.lv/en /tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-05-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:VAT return (monthly period)\, for April 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-05-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270520 DTEND;VALUE=DATE:20270521 SUMMARY:Corporate income tax return\, for April 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-05-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270524 DTEND;VALUE=DATE:20270525 SUMMARY:Tax payments to the unified tax account\, for April 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nMoved from 23 May (Sunday).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT Law s. 17: https://www.vid.gov.lv/lv/vienota is-nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_report_small-2027-05-31@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270531 DTEND;VALUE=DATE:20270601 SUMMARY:Annual accounts (micro and small companies)\, for 2026 DESCRIPTION:Within a month of approval and no later than five months after the financial year ends. The date assumes a financial year equal to the ca lendar year.\n\nAnnual Accounts and Consolidated Annual Accounts Law\, Sec tion 97(1): https://likumi.lv/ta/id/277779-gada-parskatu-un-konsolideto-ga da-parskatu-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration-2027-06-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270601 DTEND;VALUE=DATE:20270602 SUMMARY:Annual income tax return\, for 2026 DESCRIPTION:For the self-employed and others who must file: the window runs from 1 March to 1 June.\n\nPersonal Income Tax Law\, Section 19(5): https ://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakts .lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-06-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270615 DTEND;VALUE=DATE:20270616 SUMMARY:Notice of payments to individuals\, for May 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-06-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270617 DTEND;VALUE=DATE:20270618 SUMMARY:Employer's monthly report\, for May 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-06-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270620 DTEND;VALUE=DATE:20270621 SUMMARY:Corporate income tax return\, for May 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nFalls on a day off (Sunday) . The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nCorporate Income Tax Law\, Section 17(1 ) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-likums \n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-06-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270621 DTEND;VALUE=DATE:20270622 SUMMARY:VAT return (monthly period)\, for May 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nMoved from 20 June (Sunday).\n\nVAT Law\, Sections 115 and 118: https://l ikumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://fakts .lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-06-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Tax payments to the unified tax account\, for May 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nMoved from 23 June (Wednesday\, a public holiday).\n\nSocial Insura nce Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT Law s. 17: https://ww w.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/tax-calenda r/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment-2027-06-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270625 DTEND;VALUE=DATE:20270626 SUMMARY:Income tax due from the annual return\, for 2026 DESCRIPTION:Tax above €640 may be paid in three equal parts: by 23 June\, 23 July and 23 August. 23 June is always Līgo Day\, so the date always m oves.\n\nMoved from 23 June (Wednesday\, a public holiday).\n\nPersonal In come Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaj u-ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_declaration_late-2027-07-01@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270701 DTEND;VALUE=DATE:20270702 SUMMARY:Annual income tax return (income over €105\,300)\, for 2026 DESCRIPTION:From 1 April to 1 July when income taxed at the progressive rat e exceeds the social insurance ceiling of €105\,300 a year.\n\nPersonal Income Tax Law\, Section 19(5): https://likumi.lv/ta/id/56880-par-iedzivot aju-ienakuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-07-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Notice of payments to individuals\, for June 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2027-07-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270715 DTEND;VALUE=DATE:20270716 SUMMARY:Microenterprise tax return\, for Q2 2027 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-07-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270717 DTEND;VALUE=DATE:20270718 SUMMARY:Employer's monthly report\, for June 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nFalls on a day off (Saturday) . The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-07-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270717 DTEND;VALUE=DATE:20270718 SUMMARY:Self-employed social contributions report\, for Q2 2027 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Saturday). The law do es not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): http s://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakt s.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-07-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:VAT return (monthly period)\, for June 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2027-07-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:VAT return (quarterly period)\, for Q2 2027 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-07-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270720 DTEND;VALUE=DATE:20270721 SUMMARY:Corporate income tax return\, for June 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Tax payments to the unified tax account\, for June 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Quarterly tax payments\, for Q2 2027 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nSocial Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/ tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-iit_annual_payment_late-2027-07-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270723 DTEND;VALUE=DATE:20270724 SUMMARY:Income tax due (income over €105\,300)\, for 2026 DESCRIPTION:For those filing by 1 July. Tax above €640 may be paid in par ts: by 23 July\, 23 August and 23 September.\n\nPersonal Income Tax Law\, Section 19(3): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodo kli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-annual_report_large-2027-07-31@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270731 DTEND;VALUE=DATE:20270801 SUMMARY:Annual accounts (medium and large companies)\, for 2026 DESCRIPTION:No later than seven months after the financial year ends\; the same for parent companies preparing consolidated accounts.\n\nFalls on a d ay off (Saturday). The law does not expressly move this deadline\, so fili ng on the working day before is the safe choice.\n\nAnnual Accounts and Co nsolidated Annual Accounts Law\, Section 97(1): https://likumi.lv/ta/id/27 7779-gada-parskatu-un-konsolideto-gada-parskatu-likums\n\nhttps://fakts.lv /en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-08-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270815 DTEND;VALUE=DATE:20270816 SUMMARY:Notice of payments to individuals\, for July 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nFalls on a day off (Sunday). The l aw does not expressly move this deadline\, so filing on the working day be fore is the safe choice.\n\nPersonal Income Tax Law\, Section 17(11): http s://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\nhttps://fakt s.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2027-08-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270816 DTEND;VALUE=DATE:20270817 SUMMARY:Real estate tax\, instalment 3 for 2027 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nMoved from 15 August (Sunday).\n\nLaw on Real Estate Tax\, Section 6(3): https:/ /likumi.lv/ta/id/43913-par-nekustama-ipasuma-nodokli\n\nhttps://fakts.lv/e n/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-08-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270817 DTEND;VALUE=DATE:20270818 SUMMARY:Employer's monthly report\, for July 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-08-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270820 DTEND;VALUE=DATE:20270821 SUMMARY:VAT return (monthly period)\, for July 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-08-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270820 DTEND;VALUE=DATE:20270821 SUMMARY:Corporate income tax return\, for July 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-08-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270823 DTEND;VALUE=DATE:20270824 SUMMARY:Tax payments to the unified tax account\, for July 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-09-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270915 DTEND;VALUE=DATE:20270916 SUMMARY:Notice of payments to individuals\, for August 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-09-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270917 DTEND;VALUE=DATE:20270918 SUMMARY:Employer's monthly report\, for August 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-09-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:VAT return (monthly period)\, for August 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-09-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270920 DTEND;VALUE=DATE:20270921 SUMMARY:Corporate income tax return\, for August 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-09-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20270923 DTEND;VALUE=DATE:20270924 SUMMARY:Tax payments to the unified tax account\, for August 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-10-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271015 DTEND;VALUE=DATE:20271016 SUMMARY:Notice of payments to individuals\, for September 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_quarter-2027-10-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271015 DTEND;VALUE=DATE:20271016 SUMMARY:Microenterprise tax return\, for Q3 2027 DESCRIPTION:For the previous quarter when it had turnover. The microenterpr ise tax is open to individual merchants\, individual enterprises\, farms a nd fisheries\, and registered self-employed people who are not VAT payers. \n\nMicroenterprise Tax Law\, Sections 1(3) and 7(2): https://likumi.lv/ta /id/215302-mikrouznemumu-nodokla-likums\n\nhttps://fakts.lv/en/tax-calenda r/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-10-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271017 DTEND;VALUE=DATE:20271018 SUMMARY:Employer's monthly report\, for September 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nFalls on a day off (Sunday). The law does not expressly move this deadline\, so filing on the working d ay before is the safe choice.\n\nLaw on State Social Insurance\, Section 2 3(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nht tps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-self_vsaoi_report-2027-10-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271017 DTEND;VALUE=DATE:20271018 SUMMARY:Self-employed social contributions report\, for Q3 2027 DESCRIPTION:For the previous quarter: the income the social insurance contr ibutions are worked out from.\n\nFalls on a day off (Sunday). The law does not expressly move this deadline\, so filing on the working day before is the safe choice.\n\nLaw on State Social Insurance\, Section 23(2): https: //likumi.lv/ta/id/45466-par-valsts-socialo-apdrosinasanu\n\nhttps://fakts. lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-10-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:VAT return (monthly period)\, for September 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_quarter-2027-10-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:VAT return (quarterly period)\, for Q3 2027 DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i s not required. If transactions pass €50\,000 during the year\, the peri od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:// fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-10-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271020 DTEND;VALUE=DATE:20271021 SUMMARY:Corporate income tax return\, for September 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-10-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Tax payments to the unified tax account\, for September 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nMoved from 23 October (Saturday).\n\nSocial Insurance Law s. 21\, P IT Law s. 17\, VAT Law s. 119\, CIT Law s. 17: https://www.vid.gov.lv/lv/v ienotais-nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-quarter_payment-2027-10-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271025 DTEND;VALUE=DATE:20271026 SUMMARY:Quarterly tax payments\, for Q3 2027 DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA T for the previous quarter\, where the VAT period is a quarter.\n\nMoved f rom 23 October (Saturday).\n\nSocial Insurance Law s. 21(3)\, Microenterpr ise Tax Law s. 7(3)\, VAT Law s. 119: https://www.vid.gov.lv/lv/vienotais- nodoklu-konts\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-11-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Notice of payments to individuals\, for October 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-property_tax-2027-11-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271115 DTEND;VALUE=DATE:20271116 SUMMARY:Real estate tax\, instalment 4 for 2027 DESCRIPTION:A quarter of the annual amount\; the whole year may be paid at once. Paid to the municipality\, not to the unified tax account.\n\nLaw on Real Estate Tax\, Section 6(3): https://likumi.lv/ta/id/43913-par-nekusta ma-ipasuma-nodokli\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-11-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271117 DTEND;VALUE=DATE:20271118 SUMMARY:Employer's monthly report\, for October 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-11-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271120 DTEND;VALUE=DATE:20271121 SUMMARY:Corporate income tax return\, for October 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nFalls on a day off (Saturda y). The law does not expressly move this deadline\, so filing on the worki ng day before is the safe choice.\n\nCorporate Income Tax Law\, Section 17 (1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-nodokla-liku ms\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-11-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271122 DTEND;VALUE=DATE:20271123 SUMMARY:VAT return (monthly period)\, for October 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nMoved from 20 November (Saturday).\n\nVAT Law\, Sections 115 and 118: htt ps://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps:/ /fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-11-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271123 DTEND;VALUE=DATE:20271124 SUMMARY:Tax payments to the unified tax account\, for October 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-payments_notice-2027-12-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271215 DTEND;VALUE=DATE:20271216 SUMMARY:Notice of payments to individuals\, for November 2027 DESCRIPTION:For income paid last month with tax withheld at payment: royalt ies to authors who are not registered as self-employed\, dividends\, inter est and similar. Filed by the payer.\n\nPersonal Income Tax Law\, Section 17(11): https://likumi.lv/ta/id/56880-par-iedzivotaju-ienakuma-nodokli\n\n https://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-micro_apply-2027-12-15@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271215 DTEND;VALUE=DATE:20271216 SUMMARY:Applying for microenterprise tax status\, from 2028 DESCRIPTION:To pay the microenterprise tax from the start of next year\, ap ply by 15 December of the year before.\n\nMicroenterprise Tax Law\, Sectio n 4(4): https://likumi.lv/ta/id/215302-mikrouznemumu-nodokla-likums\n\nhtt ps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-employer_report-2027-12-17@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271217 DTEND;VALUE=DATE:20271218 SUMMARY:Employer's monthly report\, for November 2027 DESCRIPTION:For the previous month: employees' income\, social insurance co ntributions and the payroll tax withheld.\n\nLaw on State Social Insurance \, Section 23(1): https://likumi.lv/ta/id/45466-par-valsts-socialo-apdrosi nasanu\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-vat_month-2027-12-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:VAT return (monthly period)\, for November 2027 DESCRIPTION:When the tax period is a month\, for example when transactions exceed €50\,000 a year\, when goods are supplied to another EU country o r services are taxed in another member state\, and for the first six month s after registering. The report on EU transactions is due the same day.\n\ nVAT Law\, Sections 115 and 118: https://likumi.lv/ta/id/253451-pievienota s-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-cit_month-2027-12-20@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271220 DTEND;VALUE=DATE:20271221 SUMMARY:Corporate income tax return\, for November 2027 DESCRIPTION:For the previous month when there is a taxable base\, such as d ividends paid or deemed profit distributions. The return for the last mont h of the financial year is always required.\n\nCorporate Income Tax Law\, Section 17(1) and (3): https://likumi.lv/ta/id/292700-uznemumu-ienakuma-no dokla-likums\n\nhttps://fakts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT BEGIN:VEVENT UID:lv-tax-monthly_payment-2027-12-23@fakts.lv DTSTAMP:20260925T000000Z DTSTART;VALUE=DATE:20271223 DTEND;VALUE=DATE:20271224 SUMMARY:Tax payments to the unified tax account\, for November 2027 DESCRIPTION:Social contributions for the previous month\, VAT and corporate income tax for the previous period\, and payroll tax on salaries paid thi s month (holiday pay and a few other payments by the 23rd of the next mont h).\n\nSocial Insurance Law s. 21\, PIT Law s. 17\, VAT Law s. 119\, CIT L aw s. 17: https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fak ts.lv/en/tax-calendar/2027 URL:https://fakts.lv/en/tax-calendar/2027 CATEGORIES:Taxes TRANSP:TRANSPARENT END:VEVENT END:VCALENDAR