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Co się zmienia na Łotwie w dniu 1 października 2026

Kilka terminów zgodności regulacyjnej przypada tego samego dnia na Łotwie. Oto, co zmienia się w dniu 1 października 2026 i co Państwa firma musi zrobić w związku z każdym z nich.

Co się zmienia w tym terminie

RegulacjaTermin
ŁotwaLatvia 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.

Szczegóły →

ŁotwaNIS2

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.

Szczegóły →

ŁotwaLatvia 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.

Szczegóły →

ŁotwaNIS2

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.

Szczegóły →

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