BEGIN:VCALENDAR VERSION:2.0 PRODID:-//Fakts//fakts.lv//EN CALSCALE:GREGORIAN METHOD:PUBLISH X-WR-CALNAME:Latvian tax deadlines: Company: CIT and annual accounts (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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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-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