Latvia: natural resource tax liability for non-recycled plastic packaging shifts to EPR scheme operators
Opmerking bij de datum: Amendment to the Dabas resursu nodokļa likums, transitional provisions point 50, takes effect 2026-10-01: for packaging that wholly/partly consists of plastic and is not recycled in the reporting period, the taxpayer becomes the 'apsaimniekotājs' (extended producer responsibility scheme operator) contracted with the Ministry of Climate and Energy's designated institution, rather than the placing company itself (unless it has no such contract).
Wat verandert er
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.
Voor wie geldt dit
Any company placing packaged goods (retail, food and beverage, e-commerce, manufacturing) on the Latvian market that is liable for DRN on packaging, particularly those without an existing EPR/producer-responsibility contract.
Groottes: micro, klein, middelgroot, groot · Sectoren: E-commerce, Detailhandel, Industrie / productie, Horeca / toerisme
Wat u moet doen
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.
Sanctie
Standard DRN late-declaration/late-payment penalties under the Dabas resursu nodokļa likums and the Law On Taxes and Duties
Bronnen
- likumi.lv – Dabas resursu nodokļa likums (consolidated text, incl. transitional provisions) (likumi.lv)
- Valsts ieņēmumu dienests – Dabas resursu nodokļa likmes (www.vid.gov.lv)
Laatst geverifieerd op 7 september 2026. Uitsluitend ter informatie, geen juridisch advies.