Latvia
The cost choice behind Latvian packaging
Packaging EPR in Latvia gives you one decision: pay the Natural Resources Tax (NRT) per kilogram to the state, or join a VVD-licensed PRO for a full 100% exemption. Almost every producer takes the PRO route. This has been the system since 2002 under the Packaging Law (Iepakojuma likums).
Imagine you ship packaged goods into Latvia from Germany. You are the producer because you first place the packaging on the Latvian market. From 300 kg of packaging a year you must join a VVD-licensed PRO or run your own system; below that, the tax applies from the first kilogram.
The Latvian packaging compliance route step by step
There is no central packaging producer register. Compliance takes one of two paths:
- Pay NRT per kilogram via State Revenue Service declarations
- Contract with a VVD-licensed PRO for NRT exemption
At 300 kg a year or more, the PRO contract (or your own system) is required. VVD issues no packaging registration number.
If you sell beverage packaging in the deposit system, register with DIO (SIA Depozita Iepakojuma Operators) before placing deposit packaging on the market. DIO has operated the Latvian deposit return scheme since 1 February 2022, covering PET bottles, glass bottles and aluminium cans.
Where the Latvian packaging money goes
The PRO fee funds collection and recycling of packaging waste. The fee is based on tonnage and material type placed on the market. Amounts are not published in our sources.
Reporting follows the general NRT tax return calendar or your PRO's schedule. No packaging-specific deadline is published centrally.
Latvia's packaging pipeline
The PPWR (Reg (EU) 2025/40) applies directly from 12 August 2026. It will reshape packaging design, labelling and reuse rules across the EU, layering on top of Latvia's national NRT system.
A foreign seller joins a PRO either by registering with the State Revenue Service (VID) as a taxpayer or by giving written authority to a business operating in Latvia. Since 12 August 2026 the PPWR also requires a seller abroad that sells packaged goods directly to Latvian end users to appoint an EPR authorised representative. For the representative rules in other streams, see batteries and electronics. The full Latvian EPR overview covers all nine streams.
Frequently asked questions about Latvian packaging EPR
Key questions for packaging producers.
What does packaging EPR mean in Latvia?
It means the producer who first places packaging on the Latvian market pays the NRT per kilogram or joins a PRO for a full exemption. From 300 kg a year, joining a PRO or running your own system is required. The money funds collection and recycling.
Do foreign or online sellers need an authorised representative in Latvia?
A foreign seller joins a PRO by registering with the State Revenue Service as a taxpayer or by authorising a business operating in Latvia in writing. Since 12 August 2026 the PPWR also requires a direct seller from abroad to appoint an EPR authorised representative.
When are packaging reports due in Latvia?
Through the NRT tax return calendar or your PRO's schedule. No packaging-specific deadline is published centrally.
What changes next for packaging EPR in Latvia?
The PPWR applies directly from 12 August 2026, adding design, labelling and reuse rules. The deposit system (DIO, live since February 2022) continues alongside.
