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Packaging obligations in Latvia (2026)

Draft

Verified on: 2026-09-01

EU framework: PPWR (EU) 2025/40, applicable since 12 Aug 2026

National: Iepakojuma likums (Packaging Law) and Dabas resursu nodokļa likums (Natural Resources Tax Law, DRN; packaging rates in Annex 7, mandatory system participation from 300 kg/year in Art. 8(1.2), double tax rate for breaches in Art. 8(1.3)) together with Cabinet of Ministers regulations; supervision: Valsts vides dienests (VVD, State Environmental Service), tax administration: Valsts ieņēmumu dienests (VID, State Revenue Service)

Latvia does not work with a producer register but through the natural resources tax (DRN): exemption is available only through participation in the extended producer responsibility system (RAS) – by contract with a licensed Apsaimniekotājs (waste management operator) or through an own system approved by the VVD. The VVD makes clear that Latvia currently issues NO EPR/PPWR registration numbers; the national PPWR framework is still in preparation, and until then the existing law applies. The deposit system for beverage packaging (mandatory participation from 150 kg of deposit packaging/year) is a separate topic.

Packaging EPR via the natural resources tax (DRN) & RAS participation (Latvia)

An Iepakotājs (packer) is anyone who places packaged goods on the market in Latvia for the first time or adds packaging – according to the VVD expressly including foreign companies selling at a distance to Latvian customers. From 300 kg of packaging waste per calendar year, participation in the RAS system is mandatory (contract with a licensed Apsaimniekotājs or an own system); this exempts from the natural resources tax. Below that, it is sufficient to keep records and pay the DRN to the VID.

Authorised representative: 
According to the VVD, foreign companies can either fulfil their obligations directly (registration with the VID as a DRN taxpayer or an RAS contract) or appoint in writing an authorised representative in Latvia who takes over the RAS participation. Since 12 Aug 2026, Art. 45 PPWR additionally requires an authorised representative for distance selling into Member States without an establishment of your own – the national anchoring/register practice for this is still in preparation in Latvia.
Cross-border: 
According to the VVD, the same obligations apply to foreign online sellers as to Latvian companies. A particularity: Latvia currently issues no EPR registration numbers – in practice, the Apsaimniekotājs contract or the entry in the VVD list of DRN-exempt companies serves as evidence towards marketplaces. Anyone who, despite the obligation (from 300 kg/year), does not participate in the RAS system pays the DRN at double the rate (for deposit packaging: fourfold).
Costs: 
DRN rates per material are set out in Annex 7 of the DRN Law (EUR/kg; current amounts available only via likumi.lv/VID – deliberately not quantified here). With RAS participation instead of the tax: contractual fees of the Apsaimniekotājs (Zaļā josta advertises '100% DRN exemption'). In the event of a breach of the obligation: double DRN rate, fourfold for deposit packaging.
Deadlines: 
DRN quarterly report in the VID EDS by the 20th of the month following the quarter, payment by the 23rd; annual filers (tax up to €142.29/year) by 20 Jan. The RAS exemption does not apply retroactively – conclude the contract in good time before the start of the year/quarter.

Typical steps

  1. Determine the annual volume of packaging material arising in Latvia (check the 300 kg threshold; records are mandatory in any case).
  2. From 300 kg/year: conclude a contract with a licensed Apsaimniekotājs (established providers: Latvijas Zaļais punkts, Zaļā josta; full list in the VVD register portal) – or have an own system approved by the VVD.
  3. Secure the DRN exemption: it takes effect only with a contract and inclusion in the VVD exemption decision; note the provider's cut-off dates (e.g. Latvijas Zaļais punkts: contract concluded by 10 Nov for exemption from 1 Jan).
  4. Without an exemption: declare packaging volumes per material quarterly in the VID EDS system (by the 20th of the following month) and pay the DRN (by the 23rd).
  5. Without an establishment in Latvia: arrange direct VID registration or a written authorisation of a representative in Latvia.
  6. Document the contract/exemption evidence and use it for marketplace enquiries (EPR checks).

Providers for this obligation

AS Latvijas Zaļais punktsSIA Zaļā josta

Sources: VVD – Iepakotāji un to pienākumi (Definition inkl. ausländischer Fernverkäufer, 300-kg-Schwelle, drei Erfüllungswege, VID-Fristen 20./23., doppelte/vierfache Sätze, keine EPR-Nummern, Bevollmächtigten-Option) (accessed 2026-09-01) · VVD – Extended producer responsibility (RAS-Systeme, DRN-Befreiung, TULPE-Verfahren für Apsaimniekotāji) (accessed 2026-09-01) · Likumi.lv – Dabas resursu nodokļa likums (Art. 8 Abs. 1.2: Teilnahmepflicht ab 300 kg/Jahr; Abs. 1.3: doppelter Steuersatz; Anlage 7: Verpackungssätze) (accessed 2026-09-01) · VVD – Pfandverpackungen: Teilnahmepflicht am Pfandsystem ab 150 kg/Jahr (Abgrenzung zum RAS-System) (accessed 2026-09-01) · Latvijas Zaļais punkts – FAQ zur DRN (300-kg-Pflicht, Befreiungs-Timing: Vertrag bis 10.11. für Befreiung ab 01.01.) (accessed 2026-09-01) · Komercreģistrs – Iepakojuma nodoklis 2026 un PPWR (PPWR schafft keine EU-Verpackungssteuer; nationales DRN-System gilt fort; PPWR-Dokumentationspflichten seit 12.08.2026) (accessed 2026-09-01)

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Legal information, not legal advice. The linked official sources prevail; data marked “draft” has not been finally verified.