Personal income tax reporting deadlines, including the Annual Income Declaration (submitted from 1 March to 1 June of the year following the taxation year, or from 1 April to 1 July where annual taxable income exceeds 62,800 euros), the notification of amounts paid to a natural person, the declaration of income from capital gains and other reports, each with its respective submission and tax payment deadlines.

The micro-enterprise tax declaration must be submitted by the 15th day of the month following the quarter, and the tax paid by the 23rd day of the month following the quarter. State basic budget revenue account: LV75TREL1060000721000.

The value added tax return for the taxation period must be submitted within 20 days after the end of the taxation period using the SRS Electronic Declaration System (EDS), and the tax paid by the 23rd day of the month following the reporting month. Reports VAT 1 to VAT 7 and the annual VAT 4 return (by 1 May of the following year) are also provided for.

Mandatory state social insurance contributions

Information on employees must be submitted within set deadlines before or after work begins or a status changes. The employer's report must be submitted by the 17th day of the month following the reporting month, and contributions paid by the 23rd day. Reports for seasonal agricultural workers and self-employed persons are also provided for.

The corporate income tax declaration must be submitted monthly by the 20th day of the following month (quarterly taxpayers by the 20th day of the month following the quarter), and the tax paid by the 23rd day of the following month. If there is no taxable object in a given month, a declaration is not required, except for the declaration covering the last month of the reporting year.

Accountant's calendar

Monday

Tuesday

Wednesday

Thursday

Friday

Saturday

Sunday

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Jumis People — Streamlined payroll processing

Key accounting reporting dates

Report on scholarships granted and paid during the taxation year that are exempt from personal income tax in accordance with the Law on Personal Income Tax (Annex 1 to Cabinet Regulation No. 337 of 31 July 2001)
Submission deadline: By 1 February of the post-taxation year.‍
Notification of amounts paid to a natural person (Annex 1 to Cabinet Regulation No. 677 of 25 August 2008 – for the taxation period starting from 1 January 2009)
‍Submission deadline: By the 15th day of the following month or by 1 February of the post-taxation year‍
Annual Income Declaration (Annex 1 to Cabinet Regulation No. 568 of 21 August 2012)
‍Submission deadline: From 1 March to 1 June of the year following the taxation year. If annual taxable income exceeds 62,800 euros, from 1 April to 1 July.
Tax payment deadline: If annual taxable income does not exceed 62,800 euros and the calculated tax amount is < 640 euros - by 23 June of the year following the taxation year
If annual taxable income exceeds 62,800 euros and the calculated tax amount is < 640 euros - by 23 July of the year following the taxation year
> 640 euros and annual taxable income does not exceed 62,800 euros - in three installments (by 23 June, 23 July, and 23 August of the year following the taxation year), paying one-third of the tax amount each time
> 640 euros and annual taxable income exceeds 62,800 euros - in three installments (by 23 July, 23 August, and 23 September of the year following the taxation year), paying one-third of this amount each time
Personal Income Tax Return on income earned by a non-resident individual and tax paid in the Republic of Latvia (Cabinet Regulation No. 899 of 21 September 2010, Annex 4)
‍Submission deadline: By the 15th day of the following month
Tax payment deadline: To the unified tax account by the 23rd day of the month following the reporting month‍
Seasonal Agricultural Worker Income Tax Payer Report (Cabinet Regulation No. 827 of 7 September 2010, Annex 31)
‍Submission deadline: Once a month by the 17th day
Tax payment deadline: To the unified tax account by the 23rd day of the month following the reporting month‍
Employer's Report (Cabinet Regulation No. 827 of 7 September 2010, Annex 3)
‍Submission deadline: Monthly, within five working days after the last day of the month in which the seasonal agricultural worker (employee) was employed
Tax payment deadline: To the unified tax account by the 23rd day of the month following the reporting month‍
Reporting period declaration of income from capital gains (Annex 3 to Cabinet Regulation No. 568 of 21 August 2012 - Declaration DK)
‍Submission deadline (If income from capital gains exceeds 1,000 euros per quarter): By the 15th day of the month following the quarter
Submission deadline (Non-resident, regardless of income amount): By the 15th day of the month following the month in which the income was received
Tax payment deadline: By the 23rd day of the month in which the declaration of income from capital is submitted.‍
Information on loans to individuals (Annex 1 to Cabinet Regulation No. 899 of 21 September 2010)
‍Submission deadline: By June 1 of the year following the taxation year.

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03.08.2026

Other

Accountant's calendar

Jumis People — Streamlined payroll processing

Key accounting reporting dates

Personal income tax

Micro-enterprise tax

Value-added tax

Mandatory state social insurance contributions

Corporate income tax

News

Digital accountant's calendar – August

From 3 to 14 August, support is available in writing only

On 6 August, webinar: More opportunities for accounting firms with Jumis

On 10 July, technical support will not be available