BEGIN:VCALENDAR
VERSION:2.0
PRODID:-//EU Deadline Radar//EN
CALSCALE:GREGORIAN
METHOD:PUBLISH
X-WR-CALNAME:EU Deadline Radar
NAME:EU Deadline Radar
BEGIN:VEVENT
UID:lv-natural-resource-tax-plastic-packaging-epr@eudeadlines.eu
DTSTAMP:20260907T234921Z
DTSTART;VALUE=DATE:20261001
DTEND;VALUE=DATE:20261002
SUMMARY:Latvia natural resource tax (DRN) – packaging EPR: Latvia: natura
 l resource tax liability for non-recycled plastic packaging shifts to EPR 
 scheme operators
DESCRIPTION:Latvia's packaging natural-resource tax (dabas resursu nodoklis
 ) currently lets companies self-report and pay tax on non-recycled packagi
 ng directly. From 1 October 2026\, for plastic-containing packaging\, that
  liability shifts to a licensed extended-producer-responsibility (EPR) sch
 eme operator — companies placing packaged goods on the Latvian market mu
 st contract with such an operator or remain personally liable for the (oft
 en higher) non-recycled-packaging tax rate.\n\nWho is affected: Any compan
 y placing packaged goods (retail\, food and beverage\, e-commerce\, manufa
 cturing) on the Latvian market that is liable for DRN on packaging\, parti
 cularly those without an existing EPR/producer-responsibility contract.\n\
 nWhat to do: Check whether your packaging is already covered by an EPR ope
 rator contract under the Ministry of Climate and Energy's scheme\; if not\
 , arrange one before 1 October 2026 or budget to self-report and pay DRN o
 n non-recycled plastic packaging directly. Keep filing quarterly DRN repor
 ts (due the 20th of the month after the quarter\, payment by the 23rd) reg
 ardless.\n\nPenalty: Standard DRN late-declaration/late-payment penalties 
 under the Dabas resursu nodokļa likums and the Law On Taxes and Duties\n\
 nNote: Amendment to the Dabas resursu nodokļa likums\, transitional provi
 sions point 50\, takes effect 2026-10-01: for packaging that wholly/partly
  consists of plastic and is not recycled in the reporting period\, the tax
 payer becomes the 'apsaimniekotājs' (extended producer responsibility sch
 eme operator) contracted with the Ministry of Climate and Energy's designa
 ted institution\, rather than the placing company itself (unless it has no
  such contract).\n\nStatus: Confirmed\nhttps://eudeadlines.eu/deadline/lv-
 natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/deadline/lv-natural-resource-tax-plastic-packagi
 ng-epr
CATEGORIES:LV,Latvia natural resource tax (DRN) – packaging EPR
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR