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:20260907T235231Z
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\nQui est concerné: Any comp
 any placing packaged goods (retail\, food and beverage\, e-commerce\, manu
 facturing) on the Latvian market that is liable for DRN on packaging\, par
 ticularly those without an existing EPR/producer-responsibility contract.\
 n\nQue faire: Check whether your packaging is already covered by an EPR op
 erator 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 
 on non-recycled plastic packaging directly. Keep filing quarterly DRN repo
 rts (due the 20th of the month after the quarter\, payment by the 23rd) re
 gardless.\n\nSanction: Standard DRN late-declaration/late-payment penaltie
 s under the Dabas resursu nodokļa likums and the Law On Taxes and Duties\
 n\nNote sur la date : Amendment to the Dabas resursu nodokļa likums\, tra
 nsitional provisions point 50\, takes effect 2026-10-01: for packaging tha
 t wholly/partly consists of plastic and is not recycled in the reporting p
 eriod\, the taxpayer becomes the 'apsaimniekotājs' (extended producer res
 ponsibility scheme operator) contracted with the Ministry of Climate and E
 nergy's designated institution\, rather than the placing company itself (u
 nless it has no such contract).\n\nStatus: Confirmée\nhttps://eudeadlines
 .eu/fr/deadline/lv-natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/fr/deadline/lv-natural-resource-tax-plastic-pack
 aging-epr
CATEGORIES:LV,Latvia natural resource tax (DRN) – packaging EPR
LAST-MODIFIED:20260907T000000Z
TRANSP:TRANSPARENT
END:VEVENT
END:VCALENDAR