Latvia packaging tax calculator

The legal basis, in one paragraph

Latvia taxes packaging under the natural resources tax (dabas resursu nodoklis, DRN), charged by material weight on the packaging itself rather than on the value of what's inside it. Once your generated used-packaging volume reaches 300 kg or more in a calendar year, you must either join an extended producer responsibility scheme by contracting with an apsaimniekotājs registered with VVD or run your own equivalent system. Once that volume is exceeded, you also have three months to register with the State Environmental Service (VVD). That registration is Latvia's existing national packager registration under Cabinet Regulation No 983, not an EPR or PPWR number: as at 1 August 2026 VVD operates no separate register of packaging producers and issues no EPR or PPWR registration numbers. Meeting the law's packaging-recovery norms and contracting with an apsaimniekotājs that is itself registered with VVD and has lodged financial security exempts you from paying the tax directly on the packaging that scheme covers - but the exemption isn't retroactive, it starts on the first day of the quarter after the contract is concluded, so signing mid-quarter can still leave up to two quarters of packaging taxable.

Two smaller rules worth knowing: packaging without the marking the law requires is taxed at the plastic (polymer) rate regardless of its real material, and a taxpayer who isn't required to recycle and recover its packaging and can't substantiate the material and weight with accounting records can instead pay a flat €120 per year.