Skip to content
Disclaimer

Information only, not legal or professional advice. Provided without responsibility, and no liability is accepted for reliance on it. Verify against the linked sources.

Packaging Rules CheckEU packaging rules for small sellers

Country directory

Packaging EPR in Latvia

Reviewed 2026-08-28

Written for UK and Northern Ireland sellers. Based elsewhere in the EU? Some rules here — especially who must appoint a representative — can work the other way round for you. Check the sources before acting.

Register with
No producer register exists yet. Under 300 kg a year you record and pay the resources tax to the revenue service; from 300 kg a scheme contract is compulsory. Open register
Organisations
Representative
Needs checking.
Threshold
300 kg of packaging a year. Under it you still keep records, declare and pay Latvia's natural resources tax. From 300 kg you must contract a licensed scheme — ignoring that doubles the tax.

Indicative range, not a quote

Without a scheme, the tax per kilogram is €0.24 for cardboard and wood, €1.25 for plastic, €1.10 for metal — and €44 for expanded polystyrene. Schemes publish no prices; membership replaces the tax with their contract rate.

Tax rates are Annex 7 of the Natural Resources Tax Law, in force since January 2024 and unchanged in August 2026. The schemes quote contract prices only on request. Confirm before budgeting.

Things to watch out for

  • Latvia works through its resources tax, not a register. There is no producer register yet and no Latvian EPR number to get — the service says so itself, in English.
  • Selling to Latvian customers from abroad counts, marketplaces included. Foreign sellers carry the same duties as Latvian companies.
  • Under 300 kg of packaging a year: keep records, declare and pay the tax to the revenue service. If the year's tax is €142.29 or less, one annual return by 20 January covers it; otherwise it is quarterly.
  • From 300 kg a year a scheme contract is compulsory and skipping it doubles the tax. Schemes such as Latvijas Zaļais punkts or Zaļā josta take over the tax and the reporting, and also act as representative for foreign sellers.
  • Mind the material rates: expanded polystyrene is taxed at €44 a kilogram and foam at €24.40, against €0.24 for cardboard. Foam void-fill and EPS mailers are the expensive mistake here.
  • Drinks packaging left this system in February 2022 — the deposit operator runs it separately. If you do not sell drinks, it does not affect you.
  • The EU rules from 12 August 2026 expect foreign sellers to appoint a Latvian representative. Latvia has not built that machinery yet and says the current framework applies meanwhile; a scheme contract covers it in practice.

Selling to more than one country?

Registration is one per country, and the rules differ everywhere. Run the checker — it lists every registration your answers point to, in about two minutes.

Sources

Get told when the rules change

One email when something actually changes. Not a newsletter. You’ll get a confirmation link first.

Used only for rule-change notices. Unsubscribe any time.