BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//Fakts//fakts.lv//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:Latvian tax deadlines: VAT\, quarterly period (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-vat_quarter-2026-01-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20260120
DTEND;VALUE=DATE:20260121
SUMMARY:VAT return (quarterly period)\, for Q4 2025
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2026
URL:https://fakts.lv/en/tax-calendar/2026
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-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-vat_quarter-2026-04-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20260420
DTEND;VALUE=DATE:20260421
SUMMARY:VAT return (quarterly period)\, for Q1 2026
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2026
URL:https://fakts.lv/en/tax-calendar/2026
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-quarter_payment-2026-04-23@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20260423
DTEND;VALUE=DATE:20260424
SUMMARY:Quarterly tax payments\, for Q1 2026
DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA
 T for the previous quarter\, where the VAT period is a quarter.\n\nSocial 
 Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119:
  https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/
 tax-calendar/2026
URL:https://fakts.lv/en/tax-calendar/2026
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-vat_annual-2026-05-01@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20260505
DTEND;VALUE=DATE:20260506
SUMMARY:Annual VAT return\, for 2025
DESCRIPTION:Only in the cases listed in Section 117(5) of the VAT Law. Any 
 tax it shows is due the same day.\n\nMoved from 1 May (Friday\, a public h
 oliday).\n\nVAT Law\, Sections 118(5) and 119(6): https://likumi.lv/ta/id/
 253451-pievienotas-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-cale
 ndar/2026
URL:https://fakts.lv/en/tax-calendar/2026
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-vat_quarter-2026-07-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20260720
DTEND;VALUE=DATE:20260721
SUMMARY:VAT return (quarterly period)\, for Q2 2026
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2026
URL:https://fakts.lv/en/tax-calendar/2026
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-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-vat_quarter-2026-10-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20261020
DTEND;VALUE=DATE:20261021
SUMMARY:VAT return (quarterly period)\, for Q3 2026
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2026
URL:https://fakts.lv/en/tax-calendar/2026
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-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-vat_quarter-2027-01-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20270120
DTEND;VALUE=DATE:20270121
SUMMARY:VAT return (quarterly period)\, for Q4 2026
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2027
URL:https://fakts.lv/en/tax-calendar/2027
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-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-vat_quarter-2027-04-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20270420
DTEND;VALUE=DATE:20270421
SUMMARY:VAT return (quarterly period)\, for Q1 2027
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2027
URL:https://fakts.lv/en/tax-calendar/2027
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-quarter_payment-2027-04-23@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20270423
DTEND;VALUE=DATE:20270424
SUMMARY:Quarterly tax payments\, for Q1 2027
DESCRIPTION:Self-employed social contributions\, microenterprise tax and VA
 T for the previous quarter\, where the VAT period is a quarter.\n\nSocial 
 Insurance Law s. 21(3)\, Microenterprise Tax Law s. 7(3)\, VAT Law s. 119:
  https://www.vid.gov.lv/lv/vienotais-nodoklu-konts\n\nhttps://fakts.lv/en/
 tax-calendar/2027
URL:https://fakts.lv/en/tax-calendar/2027
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-vat_annual-2027-05-01@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20270503
DTEND;VALUE=DATE:20270504
SUMMARY:Annual VAT return\, for 2026
DESCRIPTION:Only in the cases listed in Section 117(5) of the VAT Law. Any 
 tax it shows is due the same day.\n\nMoved from 1 May (Saturday\, a public
  holiday).\n\nVAT Law\, Sections 118(5) and 119(6): https://likumi.lv/ta/i
 d/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://fakts.lv/en/tax-ca
 lendar/2027
URL:https://fakts.lv/en/tax-calendar/2027
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-vat_quarter-2027-07-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20270720
DTEND;VALUE=DATE:20270721
SUMMARY:VAT return (quarterly period)\, for Q2 2027
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2027
URL:https://fakts.lv/en/tax-calendar/2027
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-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-vat_quarter-2027-10-20@fakts.lv
DTSTAMP:20260925T000000Z
DTSTART;VALUE=DATE:20271020
DTEND;VALUE=DATE:20271021
SUMMARY:VAT return (quarterly period)\, for Q3 2027
DESCRIPTION:When the tax period is a quarter\, that is\, a monthly period i
 s not required. If transactions pass €50\,000 during the year\, the peri
 od becomes monthly until year end.\n\nVAT Law\, Sections 115 and 118: http
 s://likumi.lv/ta/id/253451-pievienotas-vertibas-nodokla-likums\n\nhttps://
 fakts.lv/en/tax-calendar/2027
URL:https://fakts.lv/en/tax-calendar/2027
CATEGORIES:Taxes
TRANSP:TRANSPARENT
END:VEVENT
BEGIN:VEVENT
UID:lv-tax-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
END:VCALENDAR