Latvia: Extended Producer Responsibility (EPR) for packaging
In Latvia, starting from 2022, taxable enterprises generating 300 kg or more of packaging waste in a calendar year are obligated to engage in the expanded producer accountability initiative. This mandate applies across all distribution channels, encompassing not only items marketed through the Marketplace.
Who bears the onus?
Each manufacturer and vendor is tasked with overseeing the disposal of used packaging stemming from their operations, and these regulations encompass anyone supplying packaging to Latvia:
- Internet store operators, including small-scale retailers who employ sales and/or transit packaging for dispatching sold items;
- Marketplace merchants;
- Brick-and-mortar retailers;
What constitutes packaging?
For instance, an assortment of paper packaging:
- paper pouches,
- plastic materials,
- non-returnable glass containers,
- beverage cartons,
- ferrous alloys or other packaging derived from copper,
- wood, and
- elastic materials.
Furthermore, packaging encompasses all primary, secondary, shipping, and service-related packaging.
The benchmark for enrollment in EPR is 300 kg per calendar year. However, as outlined in Latvia’s Natural Resources Tax Legislation, when a merchant initiates a commercial endeavor, they must incorporate packaging in the roster of objects subject to natural resources taxation.
Producers’ Commitments for Extended Producer Responsibility (EPR) in Latvia
1. Extended producer responsibility (EPR) Registration in Latvia
An operator and a taxable entity who have established and executed their individual management system must finalize the registration process by electronically submitting all necessary documents via the “TULPE” unified environmental information system of the Latvian State Environmental Service and completing the designated application form to get EPR number.
2. EPR certification with eco-operator or, in other words, Producer Responsibility Organization (PRO)
The Producer must collaborate with one of the endorsed enterprises that will oversee the disposal of the packaging. This approach also enables the avoidance of natural resource tax payments.
The producers are obliged to report to the appropriate Producer Responsibility Organization (PRO) concerning the sales of products falling under EPR. As per the Waste Management Legislation, waste management firms are mandated to document and retain information regarding the quantity, category, source, collection frequency, transportation, recovery or disposal method, and the location of waste management or generation for a minimum of three years.
4. Settlement of charges
The producers must remit eco-contributions defined by the PRO based on the EPR product category.
In Latvia there is no requirement to appoint an authorized representative. The foreign packaging supplier can perform its duties independently.
Deadline for Declaration
The submission deadlines are established by the eco-operator. Typically, the deadline for the preceding year extends until the conclusion of March.
Penalties or Sanctions
If a producer surpassing the threshold refrains from participating in the extended producer accountability initiative, they will be subject to a twofold natural resource tax.