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