Latvia EPR

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Packaging
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Packaging
About
Packaging
About
Textile
About
Textile
Packaging
Textile
Packaging
Textile

What is Latvia EPR Packaging

Latvia operates a mandatory Extended Producer Responsibility (EPR) system for packaging under:

  1. Packaging Law of Latvia

  2. Natural Resources Tax Law

  3. EU Packaging and Packaging Waste Directive

The Latvian packaging EPR system requires producers placing packaging on the Latvian market to finance the collection and recycling of packaging waste.

Any entity that places packaging or packaged goods on the Latvian market must:

  1. Register packaging activities

  2. Declare packaging quantities

  3. Ensure recycling targets are met

  4. Pay Natural Resources Tax or participate in an approved recycling scheme

The system is supervised by the State Environmental Service of Latvia.

The system is mandatory.

Does this apply to e-commerce & online sales

Yes.

Latvia applies EPR rules regardless of the sales channel.

If you sell packaged goods to customers in Latvia — including through cross-border e-commerce — you may qualify as the obligated producer.

Distance sellers shipping directly to Latvian consumers can fall within scope if they are considered the entity placing packaging on the Latvian market.

Online marketplaces do not automatically assume producer responsibility.

Who is the “producer” under Latvia EPR?

Under Latvian legislation, obligated entities may include:

  1. Manufacturers of packaging

  2. Manufacturers of packaged goods

  3. Importers of empty packaging

  4. Importers of packaged goods

  5. Entities introducing packaged goods from another EU Member State

  6. Distance sellers supplying directly into Latvia

In practice, responsibility lies with the entity that first places packaging or packaged goods on the Latvian market.

Who must register for EPR packaging in Latvia

Entities placing packaging or packaged goods on the Latvian market must:

  1. Register with the State Environmental Service of Latvia

  2. Determine packaging materials used

  3. Submit packaging data reports

  4. Ensure recycling obligations are fulfilled

Companies can meet obligations either by:

• paying Natural Resources Tax
• participating in a recognised recycling organisation.

Both Latvian and foreign companies placing goods on the Latvian market may be required to register.

Registration should occur before starting commercial activity.

Latvia EPR Packaging Registration Threshold

Latvia does not provide a general exemption from registration.

However:

• small quantities may qualify for simplified reporting procedures
• companies may reduce tax obligations by joining a recognised recycling organisation

There is no full de minimis exemption removing EPR obligations entirely.

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Packaging Covered (and Excluded)

Covered

All packaging types may fall within the Latvian EPR system, including:

  1. Primary packaging

  2. Secondary packaging

  3. Tertiary (transport) packaging

Materials commonly reported include:

• plastic
• paper and cardboard
• glass
• metal
• wood
• composite materials

Both household packaging and commercial packaging may fall within scope.

Exclusions

Items not classified as packaging under EU definitions are excluded.

Reusable packaging may follow specific reporting rules.

Packaging exported outside Latvia may follow different accounting treatment.

Producer Responsibility Organization (PRO)

Latvia allows producers to fulfil obligations either by paying Natural Resources Tax or by participating in a Producer Responsibility Organization (PRO).

Examples of recognised organisations include:

Latvijas Zaļais Punkts
Zaļā Josta

These organisations manage packaging collection, recycling infrastructure, and reporting obligations for producers.

EPR Registration in Latvia

The compliance process generally involves:

  1. Registering packaging activities with the State Environmental Service of Latvia

  2. Classifying packaging materials

  3. Setting up packaging reporting procedures

  4. Submitting periodic declarations

  5. Ensuring recycling targets are met

Foreign companies often appoint a compliance service provider to manage reporting.

Authorized Representative

Latvian packaging legislation does not formally establish a dedicated authorised representative regime.

However, foreign companies commonly:

  1. Appoint a local administrative representative

  2. Use a fiscal representative for VAT alignment

  3. Work with an EPR compliance service provider

Local support is typically recommended for companies without a Latvian establishment.

What Data Must Be Reported

Producers must report:

  1. Total weight of packaging placed on the Latvian market

  2. Breakdown by packaging material

  3. Packaging category where applicable

  4. Imports vs domestic supply

Data must be supported by accounting or customs documentation.

First Reporting Period

Obligations apply from the moment packaging is first placed on the Latvian market.

The first reporting period begins with the first transaction involving packaging supplied to Latvia.

Reporting periods generally follow the calendar year (1 January – 31 December).

EPR Reporting Deadlines

Reporting deadlines depend on the compliance method and reporting frequency.

Packaging reports are generally submitted:

  1. Quarterly

  2. Annually (for small volumes)

Compliance reporting is monitored by the State Environmental Service of Latvia.

Labels & Marketing Claims

Latvia follows EU packaging labelling requirements under the Packaging and Packaging Waste Directive.

Environmental claims such as recyclable, biodegradable, or environmentally friendly must be accurate and supported by evidence.

Misleading environmental claims may lead to enforcement under consumer protection law.

EPR Eco Fees & Eco-Modulation

Environmental costs depend on:

  1. Packaging material type

  2. Packaging weight

  3. Recyclability

Companies participating in recycling systems typically pay environmental compliance fees.

Across EU packaging systems, eco-modulation increasingly applies, meaning:

• more recyclable packaging may have lower costs
• difficult-to-recycle packaging may involve higher fees.

Risks, Penalties & Common Mistakes

Non-compliance may result in:

  1. Administrative fines

  2. Backdated environmental tax payments

  3. Interest and penalties

  4. Regulatory enforcement actions

Common mistakes include:

• not registering before first sale
• misclassifying packaging materials
• under-reporting packaging volumes
• assuming cross-border e-commerce is exempt.

What E-Commerce Sellers Should Do Now

  1. Determine if they qualify as importer or first placer

  2. Register packaging activities before selling

  3. Identify and classify packaging materials

  4. Set up packaging volume tracking

  5. Join a recycling organisation or prepare environmental tax reporting

  6. Monitor regulatory updates

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FAQ

  • Is Latvia’s packaging EPR mandatory?

Yes. Packaging EPR obligations are mandatory under Latvian environmental legislation.

  • Do foreign online sellers need to comply?

Yes, if they place packaged goods on the Latvian market.

  • Is there a de minimis threshold?

There is no full exemption, although simplified procedures may apply for small volumes.

  • Can companies join a recycling organisation instead of paying environmental tax?

Yes. Many producers join organisations such as Latvijas Zaļais Punkts or Zaļā Josta to manage compliance.

What is Latvia EPR Textile

Latvia introduced mandatory Extended Producer Responsibility for textiles on 1 July 2024. The scheme is grounded in the Natural Resources Tax Law (Dabas resursu nodokļa likums), which has been a central component of Latvian environmental legislation since 1995 and was significantly reformed in 2023–2024 to incorporate textiles as a regulated product category.

The legal basis for textile EPR is Law No. 62, 2023 — an amendment to the Waste Management Law — alongside Cabinet of Ministers Regulation No. 359 ("Regulations on the Establishment and Application of Producer Responsibility Organizations for Textile Products"), which governs PRO establishment and the exemption mechanism from the Natural Resource Tax.

The scheme applies to all companies placing textile products on the Latvian market for the first time, including Latvian producers, importers, and foreign brands selling via e-commerce. Compliance is administered and supervised by the State Environmental Service (SES) (Valsts vides dienests — VVD), which has been part of the Ministry of Smart Management and Regional Development since July 2024.

Does This Apply to E-Commerce & Online Sales

Yes. The Latvian textile EPR obligation applies to all companies placing textiles on the Latvian market regardless of sales channel. Online retailers — including foreign brands selling directly to Latvian consumers via e-commerce — are explicitly included among the obligated entities.

The obligation attaches to the act of placing the product on the Latvian market for the first time, not to where the seller is established. A foreign brand shipping textiles directly to Latvian consumers from abroad falls within scope in the same way as a Latvian-based importer.

Who is the "Producer" under Latvia EPR?

Under the Natural Resources Tax Law, the obligated party is the taxpayer who places textile products — defined as environmentally harmful goods — on the Latvian market. This covers:

  1. Latvian manufacturers producing and selling textiles domestically.
  2. Importers bringing textiles into Latvia for the first time under their own name.
  3. Private label owners whose brand name appears on products manufactured elsewhere.
  4. Foreign brands selling directly to Latvian consumers via e-commerce or distance selling.
  5. Online retailers, regardless of establishment location, placing textiles on the Latvian market.

Who Must Register for EPR Textiles in Latvia

All producers placing textile products on the Latvian market must comply with the Natural Resources Tax Law. There are two compliance routes:

Route 1 — Pay the Natural Resource Tax directly to the state. No registration with a PRO is required, but the full NRT rate applies.

Route 2 — Join an approved Producer Responsibility Organisation (PRO) and obtain an exemption from the NRT. To use this route, the PRO must submit an application through the SES information system TULPE, including a waste management plan, and receive approval from SES. The producer then contracts with the approved PRO.

Registration and reporting for both routes are handled through the TULPE digital system, the central environmental information platform administered by SES.

There is no requirement to appoint an authorized representative in Latvia. Foreign companies can register and fulfill their obligations directly without a Latvian-established representative.

Latvia EPR Textile Registration Threshold

No minimum volume or weight threshold for the textile EPR obligation has been published in the available legislation. The obligation applies to all companies placing textile products on the Latvian market from 1 July 2024, regardless of volume.

For reference, the packaging EPR threshold in Latvia is 300 kg per calendar year — but no equivalent published threshold for textiles has been confirmed in the sources available as of April 2026.

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Textiles Covered (and Excluded)

Latvia's textile EPR covers the following categories:

Clothing (Apparel) All clothing placed on the Latvian market, including consumer clothing and clothing accessories made of textile materials.

Footwear Footwear is within scope under the Latvian scheme.

Household Textiles Household textiles are covered, including bed linen, towels, curtains, and blankets.

Accessories Textile-based clothing accessories are included within the scope.

Exclusions and edge cases follow the general principles of the Natural Resources Tax Law. Second-hand textiles being resold and custom-made items from tailors are generally outside the scope of EPR obligations.

Producer Responsibility Organization (PRO)

Latvia operates a dual compliance system. Producers may either pay the Natural Resource Tax directly to the state, or join an approved PRO that manages collection and recycling obligations on their behalf and provides an exemption from the NRT.

The main approved PRO for textiles in Latvia is Latvijas Zaļais punkts (LZP) — the Latvian Green Dot. LZP concludes contracts with producers, manages the waste management plan, and files with SES on behalf of members.

By joining LZP, producers pay a significantly lower fee than the standard NRT rate. LZP has published that its administrative costs add approximately €0.13 per kilogram to the price of textile products — substantially below the €0.50/kg NRT rate.

PROs must be approved by SES and operate under a waste management plan submitted through the TULPE system. SES supervises and audits PRO operations and compliance.

EPR Registration in Latvia

The registration process depends on which compliance route the producer chooses:

Via a PRO (most common route):

  1. Contact an approved PRO — in practice, Latvijas Zaļais punkts (LZP) — and conclude a contract for textile waste management.
  2. The PRO submits an application to SES through the TULPE system, including the waste management plan.
  3. SES evaluates the application and, upon approval, concludes a contract establishing the EPR exemption from the NRT.
  4. The producer reports quantities of textiles placed on the Latvian market to the PRO on the agreed schedule.
  5. The PRO manages collection, processing, and recycling obligations and reports to SES.

Via direct NRT payment:

  1. Register as a taxpayer liable for the Natural Resource Tax with the relevant Latvian tax authority.
  2. Declare the weight of textiles placed on the market in the applicable reporting period.
  3. Pay the NRT at the rate of €0.50 per kilogram.

Authorized Representative

Latvia does not require foreign companies to appoint an authorized representative to fulfill textile EPR obligations. Foreign brands can register directly, contract with a PRO, and fulfill reporting obligations without a Latvian-established intermediary. This distinguishes Latvia from some other EU member states such as Hungary, where an authorized representative is compulsory for foreign e-commerce sellers.

What Data Must Be Reported

Producers must report the weight in kilograms of textile products placed on the Latvian market. Reporting is managed through the PRO system or directly via TULPE, depending on the compliance route chosen.

Any changes to the approved waste management plan must be submitted to SES by the 15th day of the second month of each quarter.

Annual summary reports are typically due by 1 February for the preceding calendar year, consistent with the general reporting structure for EPR in Latvia.

First Reporting Period & EPR Reporting Deadlines

The Latvian textile EPR scheme commenced on 1 July 2024. Obligations apply to textiles placed on the market from that date.

Key dates:

  • 1 July 2024: Scheme commencement. NRT obligation or PRO membership required for all producers placing textiles on the Latvian market.
  • Quarterly: Waste management plan changes must be submitted to SES by the 15th day of the second month of each quarter.
  • 1 February (annual): Annual summary report for the preceding calendar year.

Labels & Marketing Claims

Latvia does not impose EPR-specific labelling requirements on textile products. There is no equivalent of the French Triman logo or sorting instruction obligation under the Latvian textile EPR scheme.

Fibre Composition Labelling All textile products sold in Latvia must carry fibre composition labels under EU Regulation (EU) No 1007/2011. Latvia is an EU member state and the regulation applies directly. Labels must be in Latvian or in the language accepted under Latvian consumer law.

Environmental Claims Environmental and sustainability claims on products and marketing materials are governed by Latvian consumer protection law and the Unfair Commercial Practices Directive. The Empowering Consumers for the Green Transition Directive (2024/825/EU) must be transposed by March 2026, after which unsubstantiated environmental claims will be prohibited across the EU including Latvia.

EPR Eco Fees & Eco-Modulation

Latvia's textile EPR fee structure is weight-based. The two rates are:

  • €0.50 per kilogram — Natural Resource Tax rate, payable directly to the state if no PRO contract is in place.
  • Approximately €0.13 per kilogram — PRO rate via Latvijas Zaļais punkts, which represents the administrative costs added to the product price for LZP members.

The Latvian scheme does not currently publish a formal eco-modulation framework equivalent to France's bonus/penalty system. Fees are applied uniformly based on weight of textiles placed on the market, without differentiation by material composition or recyclability under the current structure.

Risks, Penalties & Common Mistakes

  1. Failing to comply from 1 July 2024. The obligation has been in force since that date. Companies that have been placing textiles on the Latvian market since July 2024 without either paying the NRT or joining a PRO are in breach of the Natural Resource Tax Law.
  2. Paying the higher NRT rate when PRO membership is available. The NRT rate of €0.50/kg is significantly higher than PRO-route costs. Most producers find PRO membership substantially more cost-effective.
  3. Missing quarterly plan update deadlines. Changes to the waste management plan must reach SES by the 15th of the second month of each quarter. Late submissions are a compliance breach.
  4. Missing the annual report deadline of 1 February. Late reporting may attract penalties under the Natural Resource Tax Law.
  5. Non-compliant fibre composition labelling. EU Regulation 1007/2011 is directly applicable and currently enforceable. Labels must comply.
  6. Assuming e-commerce sellers are not captured. The Latvian scheme explicitly includes online retailers among the obligated parties.

What E-Commerce Sellers Should Do Now

  1. Confirm whether your business places textile products on the Latvian market, including via direct e-commerce shipping to Latvian consumers.
  2. Contact Latvijas Zaļais punkts (LZP) to conclude a PRO contract and obtain the NRT exemption — this is the standard route for most brands.
  3. If not joining a PRO, register for and pay the Natural Resource Tax at €0.50 per kilogram of textiles placed on the Latvian market.
  4. Set up weight-based reporting records for textiles placed on the Latvian market from 1 July 2024.
  5. Ensure all products carry compliant fibre composition labels in accordance with EU Regulation 1007/2011.
  6. Register and report through the TULPE system as required by your chosen compliance route.
  7. Track quarterly and annual reporting deadlines and submit on time to avoid penalties.

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FAQ

Is the Latvian textile EPR scheme mandatory?

  • Yes. The scheme has been mandatory since 1 July 2024 under the Natural Resources Tax Law. All companies placing clothing, footwear, household textiles, and accessories on the Latvian market must either pay the Natural Resource Tax or join an approved PRO.

Do foreign brands selling online into Latvia need to comply?

  • Yes. Online retailers are explicitly included among the obligated entities under the Latvian scheme. Foreign brands shipping textiles directly to Latvian consumers must comply in the same way as Latvian-based importers. Latvia does not require an authorized representative, so foreign companies can register and comply directly.

What is the difference between paying the NRT and joining a PRO?

  • Paying the NRT directly costs €0.50 per kilogram of textiles placed on the market. Joining an approved PRO such as Latvijas Zaļais punkts results in substantially lower costs — approximately €0.13/kg in administrative fees — while the PRO manages the waste management obligations. Most producers choose the PRO route.

What products are covered?

  • Clothing and textile-based accessories, footwear, household textiles (bed linen, towels, curtains, blankets) placed on the Latvian market for the first time. Second-hand textiles and custom-made tailored items are generally outside scope.

Is an authorized representative required for foreign companies?

  • No. Latvia does not require foreign companies to appoint a Latvian-established authorized representative. Foreign brands can contract directly with a PRO and fulfill reporting obligations without a local intermediary.
March 9, 2026 167
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