In 2025, Latvia's State Revenue Service (VID) processed over 740,000 personal income declarations and handled monthly filings from roughly 180,000 active companies. Every single one of those filings had a hard deadline — and missing it triggers automatic late fees starting at EUR 0.05% per day of the unpaid tax amount. That might sound small, but on a EUR 20,000 PVN liability, you are paying EUR 10 per day from day one.

This calendar covers every filing and payment deadline relevant to Latvian businesses and self-employed individuals in 2026. Bookmark it, print it, tape it to your wall — whatever you need to do. We update this page as legislation changes.

Who This Calendar Is For

Three types of taxpayers face regular deadlines in Latvia:

SIA (Sabiedrība ar ierobežotu atbildību) — limited liability companies. These carry the heaviest reporting burden: monthly payroll reports, VAT declarations, CIT payments (when distributing profits), and annual reports.

IK (Individuālais komersants) — sole proprietors. Similar to SIA on payroll obligations, but with some differences in income tax treatment. IKs are also subject to annual reporting requirements.

Self-employed (Pašnodarbinātā persona) — freelancers, consultants, and independent professionals. Quarterly advance payments, annual declarations, and mandatory VSAOI contributions.

All filings in Latvia go through VID's Electronic Declaration System (EDS). From 2026, login requires Smart-ID, eID card, or eParaksts — legacy methods are no longer accepted.

January 2026

| Date | Obligation | Who | |------|-----------|-----| | Jan 15 | VSAOI report for December 2025 | SIA, IK with employees | | Jan 15 | IIN report for December 2025 | SIA, IK with employees | | Jan 15 | Self-employed IIN advance payment for Q4 2025 | Self-employed | | Jan 20 | PVN declaration for December 2025 | VAT payers | | Jan 20 | UIN (CIT) declaration for December 2025 (if applicable) | SIA with distributed profit |

January sets the tone for the year. The Q4 advance payment for self-employed individuals catches many off guard — if you earned more than expected in the final quarter, this payment can be substantial. Estimate conservatively, because underpaying leads to penalties while overpaying just means a slower refund.

February 2026

| Date | Obligation | Who | |------|-----------|-----| | Feb 15 | VSAOI report for January 2026 | SIA, IK with employees | | Feb 15 | IIN report for January 2026 | SIA, IK with employees | | Feb 20 | PVN declaration for January 2026 | VAT payers | | Feb 20 | UIN declaration for January 2026 (if applicable) | SIA with distributed profit |

A relatively quiet month. Use it to prepare for the annual declaration period opening in March. Gather your medical receipts, education invoices, and insurance certificates — you will need them.

March 2026

| Date | Obligation | Who | |------|-----------|-----| | Mar 1 | Personal income declaration period opens | All individuals | | Mar 15 | VSAOI report for February 2026 | SIA, IK with employees | | Mar 15 | IIN report for February 2026 | SIA, IK with employees | | Mar 20 | PVN declaration for February 2026 | VAT payers | | Mar 20 | UIN declaration for February 2026 (if applicable) | SIA with distributed profit |

March 1 is a big date. The personal income declaration window opens, and early filers typically receive their tax refunds faster — VID processes declarations within 3 months, but in practice, March filers often see refunds in 4-6 weeks. The queue gets longer as June approaches.

April 2026

| Date | Obligation | Who | |------|-----------|-----| | Apr 15 | VSAOI report for March 2026 | SIA, IK with employees | | Apr 15 | IIN report for March 2026 | SIA, IK with employees | | Apr 15 | Self-employed IIN advance payment for Q1 2026 | Self-employed | | Apr 20 | PVN declaration for March 2026 | VAT payers | | Apr 20 | UIN declaration for March 2026 (if applicable) | SIA with distributed profit | | Apr 30 | Annual report filing deadline (micro & small companies) | Micro & small SIA, IK |

April is the first crunch month. Self-employed individuals owe their Q1 advance payment on the 15th, and micro/small companies must file their annual reports by the 30th. Do not leave the annual report to the last week — the EDS system gets noticeably slower as the deadline approaches, and your accountant is juggling dozens of other clients.

May 2026

| Date | Obligation | Who | |------|-----------|-----| | May 15 | VSAOI report for April 2026 | SIA, IK with employees | | May 15 | IIN report for April 2026 | SIA, IK with employees | | May 20 | PVN declaration for April 2026 | VAT payers | | May 20 | UIN declaration for April 2026 (if applicable) | SIA with distributed profit |

A breathing period between the annual report deadline for small companies and the personal declaration closing date. Use this month to double-check your personal declaration if you have not filed yet.

June 2026

| Date | Obligation | Who | |------|-----------|-----| | Jun 1 | Personal income declaration period closes | All individuals | | Jun 15 | VSAOI report for May 2026 | SIA, IK with employees | | Jun 15 | IIN report for May 2026 | SIA, IK with employees | | Jun 20 | PVN declaration for May 2026 | VAT payers | | Jun 20 | UIN declaration for May 2026 (if applicable) | SIA with distributed profit |

June 1 is a hard cutoff. If you miss the personal income declaration deadline and you owed tax, VID will assess penalties. If you were due a refund, you can still file — but VID may request additional documentation, and the processing time stretches significantly. Do not be that person filing on May 31 at 11:45 PM. The EDS system does not care about your excuses.

July 2026

| Date | Obligation | Who | |------|-----------|-----| | Jul 15 | VSAOI report for June 2026 | SIA, IK with employees | | Jul 15 | IIN report for June 2026 | SIA, IK with employees | | Jul 15 | Self-employed IIN advance payment for Q2 2026 | Self-employed | | Jul 20 | PVN declaration for June 2026 | VAT payers | | Jul 20 | UIN declaration for June 2026 (if applicable) | SIA with distributed profit | | Jul 31 | Annual report filing deadline (medium & large companies) | Medium & large SIA |

July packs two major deadlines into one month: the Q2 advance payment for self-employed and the annual report deadline for medium and large companies. Medium and large companies that need audited financial statements should have engaged their auditor no later than April — waiting until July is a recipe for rush fees and missed details.

August 2026

| Date | Obligation | Who | |------|-----------|-----| | Aug 15 | VSAOI report for July 2026 | SIA, IK with employees | | Aug 15 | IIN report for July 2026 | SIA, IK with employees | | Aug 20 | PVN declaration for July 2026 | VAT payers | | Aug 20 | UIN declaration for July 2026 (if applicable) | SIA with distributed profit |

August is often the quietest month of the Latvian tax year. Many businesses reduce operations during the summer holiday season. But monthly obligations do not take vacations — make sure your accountant has submitted the reports before heading to Jūrmala.

September 2026

| Date | Obligation | Who | |------|-----------|-----| | Sep 15 | VSAOI report for August 2026 | SIA, IK with employees | | Sep 15 | IIN report for August 2026 | SIA, IK with employees | | Sep 20 | PVN declaration for August 2026 | VAT payers | | Sep 20 | UIN declaration for August 2026 (if applicable) | SIA with distributed profit |

Standard monthly cycle. A good time to review your year-to-date numbers and estimate Q3 advance payments if you are self-employed.

October 2026

| Date | Obligation | Who | |------|-----------|-----| | Oct 15 | VSAOI report for September 2026 | SIA, IK with employees | | Oct 15 | IIN report for September 2026 | SIA, IK with employees | | Oct 15 | Self-employed IIN advance payment for Q3 2026 | Self-employed | | Oct 20 | PVN declaration for September 2026 | VAT payers | | Oct 20 | UIN declaration for September 2026 (if applicable) | SIA with distributed profit |

The Q3 advance payment for self-employed individuals falls on the 15th. By this point in the year, you should have a clear picture of your annual income. If it is tracking significantly higher than your estimates, adjust your advance payment upward to avoid a large balance due in January.

November 2026

| Date | Obligation | Who | |------|-----------|-----| | Nov 15 | VSAOI report for October 2026 | SIA, IK with employees | | Nov 15 | IIN report for October 2026 | SIA, IK with employees | | Nov 20 | PVN declaration for October 2026 | VAT payers | | Nov 20 | UIN declaration for October 2026 (if applicable) | SIA with distributed profit |

Standard month. Start planning your year-end — particularly if you intend to distribute dividends before December 31, as this triggers a CIT obligation.

December 2026

| Date | Obligation | Who | |------|-----------|-----| | Dec 15 | VSAOI report for November 2026 | SIA, IK with employees | | Dec 15 | IIN report for November 2026 | SIA, IK with employees | | Dec 20 | PVN declaration for November 2026 | VAT payers | | Dec 20 | UIN declaration for November 2026 (if applicable) | SIA with distributed profit |

December filings cover November's obligations. Remember: the reports for December 2026 itself are due in January 2027. Year-end is also the time to finalize any deductible expense documentation — medical receipts, education invoices, and charity donation confirmations should all be collected and verified before year close.

The Penalties You Want to Avoid

Late filing and late payment are two different violations in Latvia, and VID can (and does) charge both simultaneously.

Late filing: VID can impose a warning or a fine. For repeated violations, fines increase. The administrative penalty can reach up to EUR 700 for individuals and higher for legal entities.

Late payment: Interest accrues at 0.05% per day on the outstanding amount. On EUR 10,000 in unpaid PVN, that is EUR 5 per day — EUR 150 per month. Over a year of delay, you would owe EUR 1,825 in interest alone.

Failure to file an annual report: Can result in fines up to EUR 600 and, if the report is overdue by more than 12 months, VID can initiate the process of striking the company from the Commercial Register.

In our experience, the companies that get into trouble are not the ones with complex tax situations — they are the ones with poor calendar discipline. A EUR 200,000 revenue SIA with a good accountant and a functioning reminder system will never pay a single euro in penalties. A EUR 30,000 revenue freelancer who "forgot" about quarterly payments will pay more in fines than in tax.

EDS Authentication Changes in 2026

A practical note that affects every person and entity on this calendar: starting in 2026, VID's Electronic Declaration System (EDS) requires authentication via Smart-ID, eID card, or eParaksts. The old internet banking login option has been phased out.

If you have not yet set up Smart-ID, do it now — not on March 1 when you are trying to file your declaration. The process takes about 10 minutes through your bank's mobile app. eID cards require a card reader, which costs EUR 15-30. eParaksts is primarily used by businesses with authorized representatives.

Your accountant can file on your behalf through their own EDS access, but you will still need to log in to verify and sign certain documents. Plan ahead.

Quick Reference: Recurring Deadlines

| Deadline | What | Who | |----------|------|-----| | 15th of each month | VSAOI report (previous month) | SIA, IK with employees | | 15th of each month | IIN report (previous month) | SIA, IK with employees | | 20th of each month | PVN declaration (previous month) | VAT-registered entities | | 20th of each month | UIN/CIT declaration (if profit distributed) | SIA | | 15th after quarter end | IIN advance payment | Self-employed | | March 1 – June 1 | Personal income declaration | All individuals | | April 30 | Annual report (micro/small) | Micro & small companies | | July 31 | Annual report (medium/large) | Medium & large companies |

Your 2026 Tax Calendar, Managed Professionally

Missing one deadline is a mistake. Missing two is a pattern. If managing Latvia's tax calendar feels like a second job, it probably should not be yours. We track every filing date for our clients -- monthly, quarterly, and annual -- so nothing falls through.

Let CORVUS manage your tax calendar →

Latvia Tax Calendar 2026: Every Deadline You Need to Know