🧩 Who must comply

You are typically in scope if you place packaged goods on the Latvian market (including as an importer/first supplier). Latvia’s EPR framework and NRT rules are designed around the entity that is first to sell goods in packaging (or first uses goods purchased in packaging for its economic activity).

Common in-scope business profiles:

• Manufacturers selling packaged goods in Latvia
• Importers bringing packaged goods into Latvia
• Distributors / brand owners that are first to place packaged goods on the Latvian market
• E-commerce / distance sellers shipping packaged goods to Latvian customers (in many cases, the “first placer” concept is what matters)

⚖️ Key rules you’ll meet in practice

These are the sources businesses most often interact with operationally:

• EPR oversight & PRO framework (SES / VVD): SES administers and supervises PROs and explains how tax exemption is obtained via PRO contracts.
• Natural Resources Tax Law: sets the exemption conditions for packaging when recovery/recycling obligations are fulfilled.
• Packaging Law (Latvia): establishes the packaging governance framework (official English publication listed by Latvia’s State Language Centre).
• Deposit system rules (beverage packaging): defines deposit packaging scope and how the system operates.

♻️ Your two compliance routes (most companies choose Route B)

Route A — Pay the Natural Resources Tax (NRT)

If you do not use a PRO/approved system for packaging waste management, you generally remain in the tax-paying route. (Rates and calculation specifics depend on packaging/material categories and current law.)

Route B — Obtain NRT exemption via a PRO (typical approach)

SES states that producers/importers must pay NRT on EPR objects, and an exemption can be obtained by concluding a contract with a PRO that implements the waste management system for used packaging.

The Natural Resources Tax Law also frames exemption around meeting used packaging recovery norms and related conditions.

In practice, Route B means you need:

• Clear internal data on what packaging you place on the market (weights/materials)
• A compliant setup with a PRO that covers your packaging categories
• Evidence readiness (invoices/specs/BOMs, supplier declarations, audit trail) that supports accurate reporting

📝 Registration & reporting requirements you should plan for

1) Contracting with a PRO (to gain exemption)

SES explicitly points to PRO contracting as the pathway to NRT exemption for companies placing EPR-scope products on the Latvian market.

2) Reporting and proof (audit-grade data)

SES requires PROs to submit reports on system implementation, including collection/recycling/recovery performance and documentation proving activities. For used packaging, SES indicates an audited annual report (1 Jan–31 Dec) due by 30 April.

The Natural Resources Tax Law also references the submission and examination of audited reports related to packaging management within exemption procedures.

3) If you establish your own PRO (advanced scenario)

If an operator establishes a PRO, SES requires an application through the SES information system “TULPE”, including a waste management plan, and notes that changes to the approved plan must be submitted quarterly by a defined deadline.

🍾 Deposit system impact (beverage packaging)

Latvia operates a deposit return system for certain beverage packaging.

Key facts (operationally important):

• The deposit system started 1 February 2022.
• Covered packaging includes glass bottles, PET bottles, and metal cans (generally 0.1 to 3.0 liters, with specific beverage categories listed).
• The deposit fee is €0.10 per unit, refundable when the packaging has a readable mark/barcode/QR and is emptied.
• SES signed an agreement with SIA “Depozīta Iepakojuma Operators” on 14 January 2021; the operator runs the system for 7 years until 31 January 2029 (with SES supervision).

If you place beverages on the Latvian market in deposit packaging, you’ll need controls for:

• Correct identification (barcode/QR/mark) on deposit containers
• Deposit-relevant packaging categorization and reconciliation
• Evidence linking SKUs to packaging formats and weights

(Operational note used by many packers: deposit packers reaching 150 kg of used deposit packaging have an obligation to sign an agreement with the deposit system operator, referenced by the system operator’s business guidance.)

✅ What this service delivers (registration, reporting, traceability)

🔎 Compliance onboarding

• Scope check (packaging types, materials, and whether deposit packaging applies)
• Role mapping (manufacturer/importer/first placer) aligned to NRT/EPR logic

🧾 Data capture for reporting

• Packaging master data model (SKU → components → material → weight)
• Market placement ledger (periodic quantities and weights by material stream)
• Built-in validations (missing weights, inconsistent units, duplicate SKUs)

🧷 Traceability & audit evidence

• Document repository for packaging specs, supplier declarations, invoices, BOMs
• Audit trail (who changed what/when) for defensible reporting workflows
• Export-ready datasets to support PRO submissions and internal controls

📅 Deadline & workflow control

• Calendarized reporting workflows aligned to annual audited reporting timelines for packaging schemes
• Task routing across teams (procurement, product, finance, sustainability, legal)

⭐ Why ComplyMarket is the best-ever solution for Packaging EPR in Latvia

ComplyMarket provides an integrated Compliance Management Software + EPR platform purpose-built to make Latvia’s packaging EPR obligations practical, auditable, and scalable—especially when you manage multiple SKUs, multiple packaging materials, and deposit/non-deposit splits.

With ComplyMarket, you can:

• Accelerate registration readiness by structuring packaging data exactly as EPR reporting needs it (SKU/BOM/material/weight)
• Reduce reporting risk with validations, controlled workflows, and complete evidence trails that support audited reporting expectations
• Improve traceability across suppliers and packaging changes so every declaration is explainable and repeatable
• Stay deposit-system aligned with clear tagging and reconciliation of deposit-eligible packaging requirements

If you want the smoothest path to Packaging EPR compliance in Latvia—registration support, reporting-grade data, and end-to-end traceability—ComplyMarket is the exceptional, best-ever choice.