Published: 04.09.2025.
Updated: 09.09.2025.

The State Environmental Service (SES) administers and supervises the Producer Responsibility Organizations (PROs) that have been granted an exemption from paying the natural resources tax for the following objects (on which the extended producer responsibility (EPR) principles are applied):

  • Environmentally harmful goods (including electrical and electronic equipment);
  • Used packaging and single-use tableware and utensils;
  • Deposit packaging (more information on the operation of the deposit system is available here);
  • All types of vehicles;
  • Products containing plastics (tobacco products with filters, wet wipes, balloons and fishing gear containing plastics);
  • Textile products.

Extended Producer Responsibility is a set of measures implemented in accordance with the procedures specified in the Natural Resources Tax Law, Law on the Reduction of Consumption of Products Containing Plastic, and the relevant Cabinet of Ministers regulations. The purpose of EPR is to ensure that the waste generated after the use of products, which are covered by EPR, is properly managed and does not pollute the environment. Within the EPR framework, PROs have the responsibility to carry out a waste management plan, which includes waste collection, recycling, and recovery in compliance with the requirements set in regulatory framework.

Regulatory framework stipulates that producers and importers of EPR objects must pay the natural resources tax on the volume of goods they place on the market. An exemption from this tax can be obtained by concluding a contract with a PRO.

For companies that place products (which fall under the scope of EPR) on the Latvian market, for the first time, it is possible to obtain an exemption from paying the natural resources tax by concluding a contract with a PRO that implements a waste management system for the respective object.

Establishment of a Producer Responsibility Organization

In order to establish a Producer Responsibility Organization and obtain an exemption from the natural resources tax, the operator must submit an application through the SES information system "TULPE", which must include a waste management plan as an integral part. The application must be submitted in accordance with the following Cabinet of Ministers Regulations:

* Exemption from the natural resources tax is not applied to single-use tableware and utensils made of plastics (polymers) and their composite materials (laminates)

After receiving the application, the SES evaluates it and makes a decision regarding the establishment of a PRO. Upon a positive decision, SES concludes a contract on the establishment of the EPR scheme. SES does not grant an exemption from the natural resources tax and does not conclude a contract for the establishment of a PRO if any of the requirements set out in the regulatory framework are not fully met.

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

Report on the Implementation of the Waste Management System

The PRO must submit reports on the implementation of the waste management system. The report must include information on the collection, recycling, and recovery rates of waste specified in the regulatory framework, as well as documentation proving the activities carried out.

For the management of used packaging and single-use tableware, the following report must be submitted:

  • an audited report for the period from 1 January to 31 December (by 30 April).

For the management of environmentally harmful goods waste, the following reports must be submitted:

  • a report for the period from 1 January to 30 June (by 31 August);
  • an audited report for the period from 1 January to 31 December (by 30 April).

For the management of end-of-life vehicles, the following report must be submitted:

  • an audited report for the period from 1 January to 31 December (by 1 May).

For the management of products containing plastics, the following report must be submitted:

  • a report for the period from 1 January to 31 December (by 1 April).

For the management of textile products, the following reports must be submitted:

  • a report for the period from 1 January to 30 June (by 31 August);
  • an audited report for the period from 1 January to 31 December (by 30 April).

Proof of Compliance with Recovery Targets

The State Environmental Service (SES) indicates that compliance with recovery targets can only be confirmed by an economic operator who has carried out the final recycling or recovery of waste. Compliance with recovery targets cannot be confirmed by an operator who has carried out waste acceptance (collection) or waste treatment (to enable any recovery operation indicated with codes R1, R2, R3, R4, R5, R6, R7, R8, R9, R10, and R11 in Cabinet Regulation No. 319 of 26 April 2011“Regulations Regarding Waste Recovery and Disposal Types”), and subsequently transferred the waste to another operator for further recovery operations.

According to the Natural Resources Tax Law, the taxpayer is exempt from paying the tax for the objects on which the EPR principles are applied, if the taxpayer (or the operator with whom the taxpayer has concluded a contract) ensures compliance with the recovery (including recycling) targets set out in environmental protection regulations. Waste recovery (including recycling) is considered complete only when, in accordance with regulatory framework, the waste has lost its waste status.

Point 6 of Cabinet Regulation No. 302 of 19 April 2011 Regulations Regarding Waste Classification and Properties Rendering Waste Hazardous” stipulates that a substance or object shall not be classified as waste if recovery (including recycling) has been completed and the substance or object meets the following criteria, taking into account the limit values of pollutants in the relevant substances and objects, as well as any potential negative impact of the substances and objects on the environment:

  • it is intended to use the substance or object for a specific purpose;
  • there is a demand for such substance or object on the market;
  • the substance or object conforms to the technical requirements laid down in laws and regulations for further use of such substance or object and the requirements for the relevant substance or object;
  • the use of the substance or object does not cause adverse effect on the environment and human health.

The operator is obliged, upon request of the tax administration authority and officials of the Service responsible for waste management control, to present the originals of documents that confirm the accuracy of the information included in the management plan, as well as the originals of documents referred to in the report (including contracts, confirmations of the quantities of specific waste collected, accepted, recycled, or recovered by operators within a given period, and documents certifying the resale of used goods for reuse).

Statement on waste management activities (English version)
  • All documents must be submitted to the State Environmental Service (SES) electronically by sending them to the e-mail address: pasts@vvd.gov.lv

For more detailed information on EPR and PROs, please contact the Waste Management Department of the State Environmental Service by e-mail: aad@vvd.gov.lv