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Packaging obligations in Latvia (2026)

Verified on: 2026-09-01

Draft
1 documented obligationAuthorised representative: depends on situation2 Providers →
Legal framework (EU & national)
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.

AuthorityValsts vides dienests (VVD, Staatlicher Umweltdienst)
RegisterVVD-Registerportal (lizenzierte Apsaimniekotāji und DRN-befreite Unternehmen; keine EPR-Nummernvergabe)
Authorised representativedepends on situation
DeadlinesDRN 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.
CostsDRN 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.

Your to-dos

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Providers for this obligation:AS Latvijas Zaļais punktsSIA Zaļā jostaCompare all schemes & representatives for Latvia →
Why does this affect me 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).
Required documents
  • Packaging records (uzskaite) per material and quarter
  • Apsaimniekotājs contract or VVD exemption evidence
  • Written power of attorney of the authorised representative in Latvia (if used)
Sources & verification status

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