Latvia Packaging EPR Fees 2026: Rates & Compliance

Businesses placing packaged products on the Latvian market in 2026 must distinguish between statutory environmental taxes, commercial packaging waste management charges, and deposit-system fees.

There is no single national packaging EPR fee in Latvia. Costs depend on packaging materials, quantities, recyclability, and the compliance arrangements selected.

Latvia operates a Natural Resources Tax (Dabas resursu nodoklis, DRN) alongside an Extended Producer Responsibility (EPR) framework. Businesses generating at least 300 kg of packaging waste annually must participate in an approved producer responsibility system or establish their own compliant management system.

In 2026, published packaging management tariffs from Latvijas Zaļais punkts range from €0.042 to €0.990 per kilogram, depending on material classification. Other providers publish different rates.

This guide compares official tax rates, two providers' published 2026 tariffs, deposit-system charges, registration arrangements, and reporting requirements.

Latvia Packaging EPR Costs at a Glance in 2026

Important: The official tax is not a PRO service tariff. The listed PRO prices are provider-specific charges excluding VAT. The deposit-system participation tariffs are regulated charges and also exclude VAT.

Latvia's packaging obligations are primarily established through the Packaging Law (Iepakojuma likums) and Natural Resources Tax Law (Dabas resursu nodokļa likums).

The system connects packaging placed on the market with responsibility for collecting, managing, and recycling the resulting waste.

Two authorities have central roles:

•  Valsts vides dienests (VVD): Latvia's State Environmental Service, responsible for supervising packaging waste management systems and EPR participation.

•  Valsts ieņēmumu dienests (VID): Latvia's State Revenue Service, responsible for administering the Natural Resources Tax.

Companies can meet applicable packaging management obligations by joining a VVD-recognized Producer Responsibility Organization (PRO) or establishing an approved individual system.

Qualifying participation can provide an exemption from the ordinary Natural Resources Tax for packaging covered by the arrangement.

However, simply paying the tax does not replace mandatory EPR participation when the statutory packaging threshold is reached.

Latvian packaging rules focus on the business responsible for first placing packaged goods on the Latvian market or using applicable packaged goods in its operations.

Potentially responsible businesses include:

•  Manufacturers introducing packaged products into Latvia.

•  Importers supplying packaged goods.

•  Brand owners and private-label businesses.

•  Distributors and wholesalers acting as the first Latvian market supplier.

•  Online retailers supplying Latvian customers.

•  Foreign distance sellers.

•  Retailers or service providers adding packaging to products or purchases.

The correct responsible entity must be determined from the actual supply chain and applicable legal definitions.

For example, a Latvian importer bringing packaged products from another country may become responsible for the packaging introduced into Latvia.

Likewise, a foreign online seller supplying packaged products directly to Latvian end users may have Latvian EPR obligations.

Packaging materials and categories covered

The rules can apply to primary sales packaging, secondary grouped packaging, tertiary transport packaging, and packaging added during services.

Common materials include plastic, paper, cardboard, glass, aluminium, ferrous metals, wood, and composites.

Commercial and industrial packaging must also be evaluated. Selling exclusively to business customers does not automatically create an exemption.

Latvia's 300 kg Packaging Threshold

The annual packaging quantity determines an important part of the producer's compliance route.

The 300 kg threshold applies to total annual packaging quantities, including deposit packaging. It is not calculated separately for each material.

Businesses below the threshold are not automatically exempt from packaging tax.

Businesses reaching or exceeding the threshold cannot treat ordinary tax payment as a substitute for mandatory packaging waste management arrangements.

Packaging Registration Requirements and Fees in 2026

As of October 2026, Latvia has not established the separate packaging producer register required under the developing PPWR registration framework.

VVD confirms that it does not currently issue dedicated packaging EPR or PPWR registration numbers.

Consequently, businesses should not expect a standalone national packaging EPR registration number or an associated official registration tariff.

However, existing responsibilities remain applicable.

Companies may need to:

1. Establish their Latvian tax registration position.

2. Enter into a contract with a recognized packaging management system.

3. Provide legal entity and packaging information.

4. Verify their participation through VVD's public EPR participant register.

5. Maintain documentation supporting applicable tax exemptions.

A provider may charge for onboarding or administrative assistance. Such charges are commercial services, not a government registration fee.

For deposit beverage packaging, product registration within the designated deposit operator's system is a separate requirement.

Foreign companies selling packaged goods into Latvia are subject to the applicable national packaging management rules.

VVD identifies two routes for foreign businesses meeting the 300 kg threshold or voluntarily joining an approved system:

•  Register with VID as a taxpayer.

•  Provide written authorization to a person carrying on business in Latvia to assume the specified national EPR participation obligations.

The EU Packaging and Packaging Waste Regulation, Regulation (EU) 2025/40, also introduced authorized-representative obligations for certain cross-border producers from 12 August 2026.

A legislative proposal to suspend some of these obligations was still under consideration in October 2026. It should not be treated as an enacted exemption.

Therefore, foreign producers should assess both Latvia's existing national arrangements and their position under the PPWR.

There is no verified universal 2026 government tariff for appointing a packaging EPR representative. Commercial representation costs depend on the services and mandate.

For many businesses, participating in an approved packaging management system provides a practical compliance route.

Recognized providers include:

•  Latvijas Zaļais punkts

•  Zaļā josta

Businesses should check the current VVD register before entering an agreement.

A participating PRO organizes packaging waste management activities and the relevant regulatory reporting under its approved system.

Subject to statutory requirements and the applicable exemption, participating producers can avoid paying ordinary Natural Resources Tax on packaging covered by the system.

Alternatively, businesses may establish an individual packaging waste management system, subject to approval, operational requirements, financial security where applicable, reporting, and verification.

An individual system does not have a universal flat annual cost.

Latvia's statutory packaging rates are set out in Annex 7 of the Natural Resources Tax Law and published by VID.

These are government-controlled tax rates, not commercial recycling service prices.

These tax classifications should not be confused with the broader material groupings used in commercial PRO tariffs.

Special tax rates also apply to certain plastic carrier bags: €4.80/kg for light plastic carrier bags and €1.50/kg for bags with material thickness of at least 50 micrometres, under the relevant statutory conditions.

A €120 annual tax mechanism is available under specified conditions where a business does not have documentation supporting packaging material and weight and its annual packaging quantity does not exceed 300 kg.

This is not a general registration charge or an automatic minimum EPR contribution.

Latvian law also provides specific tax treatment for plastic packaging not recycled or recovered under the required conditions. Certain resulting liabilities fall on packaging system operators rather than being a universal additional producer tariff.

Both Latvijas Zaļais punkts and Zaļā josta publish packaging management tariffs applicable from 1 January 2026.

The following comparison uses their published fees for contractual packaging management participation.

All rates are in EUR per kilogram, excluding VAT.

These are commercial, provider-specific 2026 tariffs, not a single statutory national fee schedule.

Both providers distinguish between recyclable and non-recyclable plastic packaging. Their classification requirements must be checked before applying either rate.

The comparison also demonstrates why businesses should review provider quotations rather than budget solely using a national average.

How recyclability affects packaging fees

Plastic packaging can be particularly sensitive to classification.

For example, Latvijas Zaļais punkts publishes:

•  Recyclable plastic: €0.619/kg.

•  Non-recyclable plastic: €0.990/kg.

The difference is €0.371 per kilogram.

For a company declaring 1,000 kg of packaging in each respective category, that creates a €371 difference in the published material-based contribution.

This is an illustration of the tariff structure, not an assertion that changing a product's classification automatically qualifies it for a lower rate.

Businesses need evidence that supports their actual material and recyclability declarations.

Latvia operates a separate deposit-return system for specified beverage packaging.

The designated system operator is SIA Depozīta Iepakojuma Operators (DIO).

Businesses introducing at least 150 kg of covered beverage deposit packaging annually must participate under the applicable national requirements.

The Public Utilities Commission approved new participation tariffs effective 1 January 2026.

These are regulated deposit-system participation charges excluding VAT.

The negative aluminium tariff reflects the operator's approved fee calculation and is not a negative consumer deposit.

Is the €0.10 deposit an EPR fee?

No. Latvia's €0.10 deposit is a refundable amount associated with eligible beverage containers.

It must be distinguished from the producer's per-unit system participation charge.

The deposit is paid through the supply chain and refunded when eligible empty containers are returned under the system's rules.

Participating deposit packers can qualify for the applicable packaging Natural Resources Tax exemption on containers managed within the deposit system.

How to Calculate Latvia Packaging EPR Fees

For packaging covered by a published weight-based PRO tariff, the basic material calculation is:

Packaging weight in kg × applicable tariff in EUR/kg = material contribution

Different packaging materials must be calculated separately and then combined.

Worked 2026 example

Consider a company placing the following non-deposit packaging on the Latvian market:

Using the published Latvijas Zaļais punkts tariffs:

•  Paper and cardboard: 500 × €0.063 = €31.50

•  Recyclable plastic: 300 × €0.619 = €185.70

•  Glass: 200 × €0.124 = €24.80

Illustrative total: €242.00 excluding VAT

Using Zaļā josta's published rates for the same quantities:

•  Paper and cardboard: €30.50

•  Recyclable plastic: €179.40

•  Glass: €23.40

Illustrative total: €233.30 excluding VAT

The difference is €8.70.

These calculations use published material tariffs only. They do not constitute binding quotations and exclude any additional contractual or service costs.

Because the example involves 1,000 kg annually, the business must also ensure compliance with Latvia's mandatory packaging management requirements.

Two companies selling similar products may face different compliance costs because of differences in:

•  Packaging material composition and weight.

•  Recyclability classification.

•  Selected PRO and contractual conditions.

•  Annual packaging quantities.

•  Deposit versus non-deposit packaging.

•  Additional reporting or representation services.

•  Individual versus collective management arrangements.

Accurate component-level packaging data is essential for calculating contributions correctly.

Companies should also confirm whether charges already cover the applicable collection, recycling and management services before adding separate costs to their budgets.

Latvia requires packaging records sufficient to support tax and EPR declarations.

Businesses should maintain information on packaging materials, quantities introduced into Latvia, and relevant supporting documentation.

Natural Resources Tax reporting

Where ordinary quarterly tax reporting applies:

•  The tax declaration is normally due by the 20th day of the month following the quarter.

•  Payment is normally due by the 23rd day of that month.

Where total annual Natural Resources Tax calculated at basic rates across all taxable objects does not exceed €142.29, annual declaration and payment rules may apply instead.

The annual declaration is normally due by 20 January, with payment due under the 23 January statutory rule, subject to applicable non-working-day adjustments.

For the fourth quarter of 2026, the declaration date is 20 January 2027. The statutory payment date falls on Saturday, 23 January, so the next-working-day payment rule places the deadline on 25 January 2027.

PRO reporting

Companies participating through a PRO submit the packaging information required under their agreement.

Reporting schedules and invoice timing depend on the provider and contract.

Latvian packaging system operators, or producers operating their own applicable systems, have separate regulatory reporting and audit responsibilities. The audited annual packaging management report is generally due to VVD by 30 April for the preceding year.

Ordinary PRO members should not automatically assume they must submit that same audited operator report independently.

The Packaging Law also requires the relevant packaging information to be retained for at least three years.

Important Regulatory Dates Affecting 2026

What changes under the PPWR?

Regulation (EU) 2025/40 introduces harmonized EU packaging requirements and a revised producer responsibility framework.

However, application of the PPWR does not mean Latvia already issues a new PPWR-specific registration number.

As of October 2026, VVD states that the national producer registration framework is still being developed.

Businesses must continue meeting the existing Latvian tax and packaging waste management requirements while monitoring the new procedures.

Failure to comply with Latvia's packaging obligations can create significant tax exposure.

VVD confirms that a taxpayer reaching the mandatory 300 kg threshold but failing to participate in the required packaging management system must pay Natural Resources Tax at double the applicable amount.

For deposit packaging, a taxpayer required to participate in the deposit system but failing to do so can face fourfold Natural Resources Tax treatment for the relevant packaging.

Additional tax enforcement consequences may apply to concealed quantities or inaccurate declarations under the Natural Resources Tax Law.

Maintaining accurate records, valid participation agreements, and supporting documentation is therefore essential.

Latvia Packaging EPR Compliance Checklist for 2026

1. Identify the responsible producer for every Latvian supply chain and sales channel.

2. Determine packaging scope, including consumer, commercial, transport, and service packaging.

3. Calculate total annual packaging weight, including relevant deposit packaging.

4. Assess the 300 kg threshold and the separate 150 kg deposit packaging threshold.

5. Check registration and representation requirements, particularly for foreign sellers.

6. Select a compliant management route, using a VVD-recognized system or approved individual arrangement.

7. Classify materials accurately, including plastic recyclability.

8. Calculate statutory taxes or provider contributions using the appropriate 2026 rates.

9. Submit required declarations and payments within applicable deadlines.

10. Maintain contracts, calculations, supplier data, and records supporting compliance.

Latvia's packaging EPR system in 2026 combines official tax requirements with approved waste management arrangements and, where applicable, a separate beverage deposit system.

The main cost distinctions are:

•  Government tax: Material-based Natural Resources Tax, subject to the applicable exemption rules.

•  Commercial PRO costs: Provider-specific packaging management fees, generally calculated by material and weight.

•  Deposit-system costs: Regulated participation tariffs calculated per beverage container.

•  Registration: No separate PPWR-specific packaging producer registration number is currently issued.

•  Additional services: Representation, reporting assistance, and individual system operation involve variable costs.

Businesses should verify their packaging classifications, current provider charges, contractual coverage, and reporting responsibilities before finalizing a 2026 compliance budget.

2026 fee note: Published commercial tariffs may be supplemented by contractual charges. Verify current provider terms, VAT treatment, classifications, and exemptions before relying on a calculation for financial or regulatory reporting.

1. How much are packaging EPR fees in Latvia in 2026?

There is no single national EPR contribution. Official Natural Resources Tax rates depend on packaging material, while commercial PRO charges vary by provider, material, weight, and recyclability. Deposit packaging has separate regulated per-unit charges.

2. Is packaging EPR registration free in Latvia?

Latvia does not currently issue separate PPWR-specific packaging producer registration numbers, so there is no corresponding national registration fee to quote. Tax registration, PRO participation, and deposit packaging onboarding are separate processes.

3. Is a PRO mandatory in Latvia?

Businesses generating at least 300 kg of packaging waste annually must participate in an approved EPR system or establish a compliant individual management system. Below that threshold, PRO participation is not mandatory solely based on packaging quantity, but tax obligations may remain.

4. What are the packaging recycling fees for plastic in 2026?

Latvijas Zaļais punkts publishes €0.619/kg for recyclable plastic and €0.990/kg for non-recyclable plastic under its tariff definitions. Zaļā josta publishes €0.598/kg and €0.956/kg respectively. These are provider-specific prices excluding VAT.

5. Do foreign online sellers need packaging EPR compliance in Latvia?

Yes, where they fall within the relevant producer and supply-chain rules. Foreign sellers must assess Latvian tax and management obligations and any applicable representation requirement under the PPWR.

6. Does joining a PRO remove Natural Resources Tax obligations?

Qualifying participation in an approved system can provide an exemption from ordinary Natural Resources Tax for covered packaging. The conditions for the exemption must be satisfied and documented.

7. What is the difference between Latvia's deposit fee and packaging EPR contribution?

The €0.10 beverage deposit is refundable to the eligible container returner. Deposit-system participation charges are separate regulated amounts paid by beverage packers, while ordinary packaging PRO contributions cover packaging waste management under the relevant system.

8. How often must Latvia packaging quantities be reported?

Taxpayers subject to ordinary Natural Resources Tax filing generally report quarterly, with an annual option under specified conditions. PRO declarations follow the agreement, while system operators have separate annual regulatory reporting obligations.

Managing packaging EPR across multiple countries requires reliable data, clear responsibilities, and accurate compliance records.

ComplyMarket supports manufacturers, importers, brand owners, and distributors in organizing their Extended Producer Responsibility obligations through compliance services and software-supported workflows.

For Latvia, relevant support can include:

•  Assessing applicable packaging producer obligations.

•  Identifying relevant registration and representation arrangements.

•  Structuring packaging material and weight information.

•  Coordinating packaging EPR system onboarding and reporting preparation.

•  Managing supplier information and supporting documentation.

•  Monitoring regulatory requirements and reporting deadlines.

•  Improving visibility over packaging EPR obligations across multiple markets.

Businesses can explore ComplyMarket's Latvia Packaging EPR Compliance Services or its broader Extended Producer Responsibility Management capabilities.

For companies managing additional producer responsibility streams, ComplyMarket also provides information on Latvia WEEE EPR compliance and Latvia Battery EPR compliance.

Book a demo to discuss how ComplyMarket can support packaging EPR data, registration coordination, reporting, and ongoing compliance management.