Latvia: natural resources tax (DRN) quarterly declaration due by the 20th
Jedes Quartal (ab Oktober), fällig bis zum 20. · Payment is due 3 days later, by the 23rd of the same month. Taxpayers whose calculated annual DRN (at base rates) is ≤ €142.29 may instead file/pay once a year, by 20/23 January of the following year.
Was sich ändert
Companies liable for Latvia's natural resources tax (packaging placed on the market, batteries/tyres, resource extraction, emissions, etc.) must submit a quarterly DRN report to VID and pay the tax; taxpayers whose calculated annual tax is very low may instead report and pay once a year.
Wer betroffen ist
Any company liable for DRN, e.g. those placing packaged goods, batteries, tyres, or other DRN-taxable products on the Latvian market, or extracting natural resources/emitting pollutants above the exempt thresholds — commonly retail, e-commerce, manufacturing and hospitality businesses.
Größen: kleinst, klein, mittel, groß · Branchen: E-Commerce, Einzelhandel, Produzierendes Gewerbe, Gastgewerbe / Tourismus
Was zu tun ist
Submit the quarterly DRN report via VID EDS by the 20th of the month following the quarter and pay the tax into the single tax account by the 23rd. If your calculated annual DRN at base rates does not exceed €142.29, you may instead report and pay once a year, by 20 January (report) / 23 January (pay) of the following year.
Nächste Termine
Sanktion
Late-payment penalty (nokavējuma nauda) of 0.05% of the outstanding amount per day under Section 29 of the Law On Taxes and Duties.
Quellen
- Valsts ieņēmumu dienests – Dabas resursu nodokļa likmes (www.vid.gov.lv)
- Valsts ieņēmumu dienests – Dabas resursu nodoklis (pārskatu iesniegšanas un nodokļa samaksas kārtība, BUJ) (www.vid.gov.lv)
- likumi.lv – Dabas resursu nodokļa likums (consolidated text) (likumi.lv)
Zuletzt geprüft am 8. September 2026. Nur zur Information, keine Rechtsberatung.