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Was sich in Lettland am 1. Oktober 2026 ändert

Mehrere Compliance-Fristen fallen in Lettland auf denselben Tag. Hier erfahren Sie, was sich am 1. Oktober 2026 ändert und was Ihr Unternehmen dafür jeweils tun muss.

Was sich an diesem Datum ändert

RechtsaktFrist
LettlandLatvia natural resource tax (DRN) – packaging EPR

Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators

Latvia's packaging natural-resource tax (dabas resursu nodoklis) currently lets companies self-report and pay tax on non-recycled packaging directly. From 1 October 2026, for plastic-containing packaging, that liability shifts to a licensed extended-producer-responsibility (EPR) scheme operator — companies placing packaged goods on the Latvian market must contract with such an operator or remain personally liable for the (often higher) non-recycled-packaging tax rate.

Check whether your packaging is already covered by an EPR operator 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 reports (due the 20th of the month after the quarter, payment by the 23rd) regardless.

Details →

LettlandNIS2

Latvia NIS2 (National Cybersecurity Law): cybersecurity self-assessment report to NKDC

Latvia transposed NIS2 through the Nacionālās kiberdrošības likums. Essential and important service providers had to register, appoint a cybersecurity manager and submit a first self-assessment by 1 October 2025; ICT critical-infrastructure owners must repeat the self-assessment annually, while other in-scope entities must repeat it at least once every 3 years. All in-scope entities must maintain minimum security measures and report significant incidents to CERT.LV.

Confirm your registration status (essential/important entity) with the National Cybersecurity Centre (NKDC). If you own/operate designated ICT critical infrastructure, resubmit the self-assessment annually by 1 October; other in-scope entities must resubmit at least once every 3 years per MK noteikumi Nr. 397 — check your specific deadline with NKDC rather than assuming an annual cycle. Maintain minimum security measures (access control, backups, incident response, supplier security) and keep 24h/72h CERT.LV incident-reporting procedures current.

Details →

LettlandLatvia natural resource tax (DRN) – packaging EPR

Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators

Latvia's packaging natural-resource tax (dabas resursu nodoklis) currently lets companies self-report and pay tax on non-recycled packaging directly. From 1 October 2026, for plastic-containing packaging, that liability shifts to a licensed extended-producer-responsibility (EPR) scheme operator — companies placing packaged goods on the Latvian market must contract with such an operator or remain personally liable for the (often higher) non-recycled-packaging tax rate.

Check whether your packaging is already covered by an EPR operator 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 reports (due the 20th of the month after the quarter, payment by the 23rd) regardless.

Details →

LettlandNIS2

Latvia NIS2 (National Cybersecurity Law): cybersecurity self-assessment report to NKDC

Latvia transposed NIS2 through the Nacionālās kiberdrošības likums. Essential and important service providers had to register, appoint a cybersecurity manager and submit a first self-assessment by 1 October 2025; ICT critical-infrastructure owners must repeat the self-assessment annually, while other in-scope entities must repeat it at least once every 3 years. All in-scope entities must maintain minimum security measures and report significant incidents to CERT.LV.

Confirm your registration status (essential/important entity) with the National Cybersecurity Centre (NKDC). If you own/operate designated ICT critical infrastructure, resubmit the self-assessment annually by 1 October; other in-scope entities must resubmit at least once every 3 years per MK noteikumi Nr. 397 — check your specific deadline with NKDC rather than assuming an annual cycle. Maintain minimum security measures (access control, backups, incident response, supplier security) and keep 24h/72h CERT.LV incident-reporting procedures current.

Details →

Alle Kalender