Latvia natural resource tax (DRN) – packaging EPR

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

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).

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.