Published: 04.09.2025.

The State Environmental Service (SES) administers and supervises the Extended Producer Responsibility systems (EPRs) that have been granted an exemption from paying the natural resources tax for the following EPR objects:

  • 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; from 2025 – wet wipes, balloons, and fishing gear containing plastics. The application form for establishing an EPR system and submitting it to SES is available here);

  • Textile products.

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

Regulatory enactments stipulate 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 entering into an agreement with an EPR system.

Ražotāju atbildības sistēmas darbības principi

For companies that place products, which fall under the scope of Extended Producer Responsibility (EPR) objects, on the Latvian market for the first time, it is possible to obtain an exemption from paying the natural resources tax by entering into an agreement with one of the EPR systems that has concluded a contract with the State Environmental Service (SES) for the implementation of the management system.

Establishment of a Management System

In order to establish an Extended Producer Responsibility system 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): Application of the Natural Resources Tax to Single-use Tableware and Utensils as of 1 July 2019.

After receiving the application, the SES evaluates it and makes a decision regarding the establishment of an EPR system. Upon a positive decision, SES concludes an agreement on the establishment and application of the EPR system. SES does not grant exemption from the natural resources tax if any of the requirements set out in the regulatory enactments 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.

Prasības ražotāju atbildības sistēmu apsaimniekotājam, lai iekļautu tā apsaimniekošanas plānā jaunus sadarbības partneru
Prasības finanšu nodrošinājuma dokumentam, kas iesniedzams dabas resursu nodokļa segšanai

Report on the Implementation of the Management System

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

For the management of packaging and single-use tableware, the following 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 environmentally harmful goods waste, the following 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 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 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 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).

Prasības ražotāju atbildības sistēmu apsaimniekotājam komunikācijas pasākumu īstenošanai un atspoguļošanai pārskatā

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. 302 of 19 April 2011 “Regulations on the Waste Classification and Properties that Make Waste Hazardous”), 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 on packaging or single-use tableware and utensils, environmentally harmful goods, including electrical and electronic equipment, as well as vehicles, if the taxpayer (or the operator with whom the taxpayer has concluded an agreement) 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 enactments, the waste has lost its waste status.

Point 6 of Cabinet Regulation No. 302 of 19 April 2011 “Regulations on the Waste Classification and Properties that Make 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 simultaneously 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:

  • the substance or object is normally used for a specific purpose;

  • there is a market or demand for such a substance or object;

  • the substance or object complies with the technical requirements established by regulatory enactments for further use and with the requirements applicable to that substance or object;

  • the use of the substance or object does not cause adverse effects 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).

Apliecinājums par veiktajām darbībām ar atkritumiem (latviešu valodā)
Apliecinājums par veiktajām darbībām ar atkritumiem (angļu valodā)

  • 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 Extended Producer Responsibility (EPR) systems, please contact the Waste Circulation Department of the State Environmental Service by e-mail: aad@vvd.gov.lv