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:20260907T235414Z
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\nVem som berörs: 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\
 nVad du ska göra: Check whether your packaging is already covered by an E
 PR operator contract under the Ministry of Climate and Energy's scheme\; i
 f 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
  reports (due the 20th of the month after the quarter\, payment by the 23r
 d) regardless.\n\nSanktion: Standard DRN late-declaration/late-payment pen
 alties under the Dabas resursu nodokļa likums and the Law On Taxes and Du
 ties\n\nAnmärkning om datumet: Amendment to the Dabas resursu nodokļa li
 kums\, transitional provisions point 50\, takes effect 2026-10-01: for pac
 kaging that wholly/partly consists of plastic and is not recycled in the r
 eporting period\, the taxpayer becomes the 'apsaimniekotājs' (extended pr
 oducer responsibility scheme operator) contracted with the Ministry of Cli
 mate and Energy's designated institution\, rather than the placing company
  itself (unless it has no such contract).\n\nStatus: Bekräftad\nhttps://e
 udeadlines.eu/sv/deadline/lv-natural-resource-tax-plastic-packaging-epr
URL:https://eudeadlines.eu/sv/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