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