Latvia: EU country support

What applies

• Choose a VVD-approved EPR operator to obtain the natural-resources-tax exemption, or prepare the natural-resources-tax declaration/payment route. Deposit beverage packaging requires the deposit-system contract.
• Registration route: self service plus pro or epr scheme

What to prepare

• Legal company name and registered address
• Company/trade registration number
• VAT or tax number
• Contact person, email and telephone
• Brands/trading names
• Packaging types, component materials and weights
• Country-level annual quantities by required reporting category

How to submit

1. 1Calculate annual packaging mass and identify deposit packaging.
2. 2Choose and contract a VVD-listed EPR operator, or document the tax/payment route.
3. 3Provide company, brand, materials and forecast kilograms.
4. 4Submit operator reports or natural-resources-tax declarations on schedule.
5. 5Retain the contract, exemption decision, reports and payments.

What to keep

• EPR operator contract and tax-exemption evidence, or natural-resources-tax declarations and payments.
• Submitted quantity declarations and acceptance receipts
• PRO/EPR scheme contract and invoices where applicable
• Representative mandate and confirmation where applicable
• This country action guide and supporting source documents

Ongoing obligations

• Keep packaging mass records and report to the EPR operator or tax authority. At 300 kg/year or more, participation in an EPR system or an own approved system is required under the current national rules.
• Update the registration when company, representative, brand, packaging stream or contact information changes.
• Reconcile national reports to sales and packaging bills of materials; retain the submitted values and official result.

Official sources

• Latvian State Environmental Service: Extended producer responsibility
• Latvian State Environmental Service: Approved EPR-system operators