Introduction

Selling to Latvia involves EPR requirements that many entrepreneurs learn about relatively late. By focusing on VAT registration and customs procedures, it is easy to overlook recycling obligations. Their absence is often the main cause of regulatory problems in e-commerce.

An alarm signal usually appears when a sales platform requests an EPR registration number. Some sellers assume that environmental regulations only cover local entities. Meanwhile, the Latvian EPR system also includes foreign suppliers introducing products to the Latvian market. Everything depends on the sales model and the role of the given company. This guide is directed to manufacturers, importers, and online sellers serving customers in Latvia.

Definition of EPR

Extended Producer Responsibility (EPR) is a regulatory mechanism. It imposes an obligation on entities introducing goods to the market to finance the collection and recycling of waste. Translating this into the realities of daily operations: if a company sends products in cardboard boxes or foils, it may be subject to the EPR system. This also applies to the sale of electronics or accessories containing batteries.

In Latvia, the EPR system covers several regulated waste categories. For e-commerce sellers, three of them are usually the most significant:

• packaging,

• waste electrical and electronic equipment (WEEE),

• batteries and accumulators.

The Latvian system also covers textile products and products containing plastics. The fulfillment of obligations usually includes three elements: registration in the national system, reporting quantities of goods, and paying recycling fees. Many enterprises perform these tasks through Producer Responsibility Organizations (PRO). These entities take over part of the operational and reporting obligations from the company.

Subjective scope — who is subject to obligations

Every EPR system poses a fundamental question: who is the first to introduce a given product to the national market? According to Latvian regulations, EPR obligations may rest on:

• manufacturers with a registered office in Latvia,

• importers bringing goods from outside the European Union,

• entities acquiring goods from other EU countries and distributing them in Latvia,

• distributors selling products under their own brand,

• sellers conducting distance sales directly to Latvian consumers.

An important feature of the Latvian approach is the broad scope of the definition of an introducer. The regulations indicate that EPR obligations apply to entities supplying packaging to Latvia regardless of the distribution channel. The chosen fulfillment model — shipping from abroad or service through a local logistics center — usually does not exclude the creation of these obligations.

Legal basis for obligations

The Latvian EPR system stands out from many other EU countries because mechanisms based on tax law play a significant role in it. One of the key legal acts is the Natural Resources Tax Law (Dabas resursu nodokļa likums), which forms the basis for calculating fees related to the introduction of specific products and packaging to the market.

In practice, the system functions in such a way that entities introducing products or packaging may be subject to the obligation to pay the natural resources tax; however, concluding an agreement with an approved Producer Responsibility Organization (PRO), implementing an appropriate waste management plan, may allow for the fulfillment of obligations in an alternative way, including potentially limiting or avoiding direct tax burden, in accordance with applicable regulations.

For e-commerce sellers, the following legal acts are of particular importance:

• Natural Resources Tax Law (Dabas resursu nodokļa likums) — constituting one of the main elements of the EPR system,
• Packaging Law (Iepakojuma likums) — regulating rules regarding packaging and packaging waste,
• Executive acts of the Council of Ministers specifying detailed rules for applying exemptions or fulfilling obligations for individual product categories, including packaging and electrical and electronic equipment,
• Regulation (EU) 2023/1542 on batteries, which is directly applicable in all member states, with individual obligations resulting from this act being implemented in stages.

In recent years, the scope of EPR obligations in Latvia has been gradually expanded, including new product categories such as textile products or selected products containing plastics. The detailed scope and the moment of application of individual obligations may, however, result from specific regulations and their subsequent changes, therefore they require verification in relation to specific activity each time.

Competent authority and IT system

Institutions operating at the national level are primarily responsible for the functioning and supervision of the Latvian EPR system, although their competencies may differ depending on the waste stream and the type of obligations. A key role is played by the State Environmental Service (Valsts vides dienests – VVD), which serves as the main administrative and supervisory body. VVD is responsible, among others, for the supervision of Producer Responsibility Organizations (PRO), assessment and approval of obligation fulfillment systems, and maintaining registers related to EPR.

From the perspective of entrepreneurs, it is important that information regarding participation in the EPR system may be publicly available to a certain extent, which means that the registration status of an entity may be subject to verification by contractors or sales platforms.

The central operational tool of the Latvian EPR system is the TULPE platform — a unified environmental information system administered by VVD. This system is used for registering entities, reporting data, and communicating with authorities within various waste streams. Using TULPE in practice constitutes a basic element of fulfilling EPR obligations in Latvia.

Depending on the product category, enterprises may also be subject to additional registration requirements or industry record-keeping systems. For example, in the area of electrical and electronic equipment, separate organizational solutions related to the register of producers, administered by specialized industry entities, function.

From a practical point of view, registration in the appropriate system — in particular in TULPE — usually constitutes a condition for starting the legal introduction of regulated products or packaging to the Latvian market. The obtained registration number or confirmation of participation in the EPR system serves as proof of compliance and is increasingly required in commercial relations, including by sales platforms.

Main EPR obligations in Latvia

Registration

Before starting sales on the Latvian market, an enterprise should determine which waste streams concern its activity. For most e-commerce sellers, the starting point is packaging, followed by — depending on the assortment — electrical and electronic equipment or batteries.

Registration takes place essentially via the TULPE system or other competent registers associated with a given waste stream. Depending on the adopted model of fulfilling obligations, enterprises can choose between individual fulfillment of obligations and using a collective system.

Obligations in the collective model are fulfilled through Producer Responsibility Organizations (PRO), which take over part of the operational obligations from entrepreneurs, including the organization of waste collection and recycling and — to a specified extent — reporting obligations. This solution is often chosen in practice by e-commerce sellers because it simplifies administrative processes and allows for more effective management of obligations resulting from the regulations.

Alternatively, an enterprise can fulfill obligations individually, which as a rule involves the necessity of independently providing a waste management system and meeting reporting and record-keeping requirements in accordance with applicable regulations.

Regarding selected product categories, such as electrical and electronic equipment or batteries, additional registration requirements or special rules resulting from EU and national regulations may apply. In particular, regarding batteries, Regulation (EU) 2023/1542 applies, which provides for the obligation to register producers in the member states where products are made available on the market, with the detailed rules of its application being phased.

From a practical point of view, proper organization of the registration process — including the choice of an appropriate model for fulfilling obligations — constitutes one of the key elements of ensuring compliance with the EPR system in Latvia.

Authorized Representative (AR) in Latvia

The issue of appointing a local representative is one of the issues worth considering when entering the Latvian market, especially in the case of cross-border sales.

In the scope of packaging, the regulations as a rule do not impose a formal obligation to appoint an authorized representative by foreign entities, which means that an enterprise can independently fulfill its obligations. Many sellers in practice decide to cooperate with a local partner or advisor who supports the registration and reporting processes.

In the case of other waste streams, such as waste electrical and electronic equipment (WEEE), appointing a local entity acting on behalf of the enterprise is a solution often used in practice, although its scope and form may depend on the business model.

Regarding batteries, Regulation (EU) 2023/1542 applies, which provides for the obligation to appoint an authorized representative by producers not established in a given member state where products are made available on the market. Detailed rules for applying this obligation may, however, result from transitional provisions and further implementing regulations.

For this reason, in practice, many foreign e-commerce sellers decide to seek the support of a local entity, even in situations where the regulations do not introduce an unambiguous obligation to appoint one.

Confirmation of Registration (EPR Number)

The completion of the registration process usually results in the assignment of an identification number or other confirmation of registration in the appropriate EPR system. In practice, this constitutes proof of fulfillment of the registration obligation, although the form of such confirmation may differ depending on the waste stream and the adopted model of fulfilling obligations.

This has direct practical significance: sales platforms operating in the EU — including in Latvia — increasingly require the presentation of EPR registration confirmation as a condition for maintaining an active offer or passing verification procedures.

It is also worth keeping in mind that information regarding participation in EPR systems may be publicly available to a certain extent, which means that the registration status of an entity may be subject to verification by trade partners or sales platforms.

Reporting and recording

Entities covered by the Latvian EPR system are as a rule obliged to maintain records regarding products and packaging introduced to the market. These data serve to determine the scope of obligations and calculate fees related to the EPR system, as well as to verify the implementation of environmental requirements.

Detailed rules regarding reporting, including the frequency and scope of submitted data, may differ depending on the waste stream and the adopted model of fulfilling obligations (e.g., individually or through a PRO organization). Part of the reporting obligations in practice may be performed by PRO organizations on behalf of entrepreneurs, in accordance with the concluded agreement.

From an operational perspective, it is important to implement internal procedures or tools enabling ongoing monitoring of the quantity and type of products and packaging materials introduced to the Latvian market. These data form the basis for both reporting under EPR and financial settlements related to the fulfillment of obligations.

Fees and the natural resources tax

The financial mechanism of the Latvian EPR system is largely based on the natural resources tax (dabas resursu nodoklis). This fee is calculated from specific categories of products and packaging introduced to the market, and its amount depends, among others, on the type of material and the applicable rates specified in the regulations.

An important element of the system is the possibility of fulfilling obligations through a Producer Responsibility Organization (PRO). In such a model, the enterprise concludes an agreement with an approved waste management system, which takes over the implementation of operational obligations. In certain cases, this may involve limiting or avoiding the direct obligation to pay tax, in accordance with applicable rules.

For packaging, the regulations provide for specific quantity thresholds that may be significant for the creation of a tax obligation. At the same time, obligations related to registration, record-keeping, or reporting may arise independently of these thresholds, therefore an individual assessment of the situation of a given enterprise is necessary each time.

The Latvian system also provides for additional financial mechanisms relating to selected categories of materials, in particular plastics, aimed at promoting solutions that are more recycling-friendly. Detailed rules and rates may undergo changes and should be verified in the current regulations.

The total cost of EPR compliance usually includes:

• variable recycling fees calculated based on the type of material and mass of introduced packaging or products,
• fixed administrative fees, including a one-time registration or entry fee to the PRO and annual membership fees,
• any costs related to the service of an authorized representative.

Product and packaging labelling requirements

Latvia applies mandatory labeling of packaging and products in the scope of material identification and environmental information. These obligations result from both national and EU regulations and concern primarily:

• packaging - markings identifying the packaging material, which can be used in accordance with EU Decision 97/129/EC, depending on legal requirements or market practice,
• electrical and electronic equipment — marking with the crossed-out wheeled bin symbol, indicating that the product should not be disposed of together with unsorted municipal waste,
• batteries and accumulators — markings including the crossed-out bin symbol and, in specific cases, additional chemical markings (e.g., Cd or Pb), in accordance with relevant EU regulations.

Detailed requirements regarding the form, size, and method of placing markings may result from sector regulations and are applied in stages, in particular in relation to regulations regarding batteries.

Markings are as a rule placed on the product, packaging, or — in justified cases — in accompanying documentation. In online sales models, this information may also be provided in digital form, e.g., on the product page or in communication with the consumer.

Information obligations towards buyers

Entities introducing goods to the Latvian market must ensure that end consumers have access to specific environmental information. This mainly concerns instructions regarding the correct handling of the product and its packaging after use. This information should include at least:

• a ban on disposing of the product with mixed waste,

• the availability of selective waste collection systems,

• potential environmental effects of incorrect disposal.

In the e-commerce model, sellers usually provide these data in the operating instructions or on the product page. They often also use an e-mail confirming the purchase or a printed leaflet attached to the shipment for this purpose. It is important that the chosen method corresponds to the nature of the sale and actually concerns the Latvian market.

Waste streams and obligation thresholds

The Latvian EPR system includes several regulated waste streams significant for e-commerce sellers. These are in particular packaging, electrical and electronic equipment (WEEE), and batteries. In recent years, the legislator has expanded the scope of obligations to additional product categories. This catalog currently includes textile products and selected products containing plastics. For online sellers, the following thresholds are of key importance:

• Packaging: regulations provide for a threshold at the level of approximately 300 kg per year. It may influence the creation of financial obligations. Simultaneously, registration or record-keeping obligations may require a separate assessment. They often arise independently of the mentioned threshold.

• WEEE and batteries: the regulations as a rule do not provide for a general quantity threshold that would exempt one from obligations. Therefore, registration and reporting obligations may arise as early as when the first products are introduced to the market.

In practice, this means that even a small cross-border sale of electronics may involve EPR obligations in Latvia. For this reason, it is worth assessing the scope of obligations as early as possible, preferably before starting sales.

Consequences of non-compliance

Violation of EPR obligations in Latvia can lead to administrative consequences and business risks. Entities that ignore registration or financial requirements expose themselves to the measures provided for in the regulations. This concerns in particular the Natural Resources Tax Law and the regulations on waste management.

A specific feature of the Latvian system is the significant role of the mentioned tax. As a rule, producers and importers covered by the EPR system are subject to this levy. However, concluding an agreement with an approved PRO organization allows for the fulfillment of obligations in an alternative way. Thanks to this, the company can obtain an exemption from direct tax payment.

In practice, the lack of properly organized compliance can lead to severe sanctions. This also results in an increased financial burden due to the necessity of directly settling obligations. The scale of this risk depends on the specific case and the type of product.

In the context of e-commerce, operational consequences are equally important. sales platforms increasingly expect confirmation of compliance with EPR requirements. Participation status in the system can also be easily verified publicly. As a result, the lack of appropriate registration may hinder sales or force additional verification procedures.

Summary

The EPR system in Latvia stands out with several features that are worth considering before entering this market. Mechanisms based on the natural resources tax play a significant role in it. Furthermore, fulfilling obligations through a PRO organization allows for meeting the requirements in an alternative way, which potentially limits direct tax burdens.

In the case of packaging, the regulations provide for a specific quantity threshold that may influence the creation of financial obligations. Simultaneously, registration or record-keeping obligations may require a separate assessment. The legislator is gradually developing the system and expanding it to new product categories, which increases its significance for enterprises operating cross-border.

E-commerce sellers directing their offer to Latvian consumers should in particular assess which waste streams concern their activity. One should ensure appropriate registration in the competent systems, choose a model for fulfilling obligations, and — if necessary — consider the support of a local entity. Fulfilling these formalities at an early stage of sales allows for limiting the regulatory and operational risk associated with operating on the Latvian market.

Support in fulfilling EPR obligations

Rulity Consulting helps enterprises selling to Latvia in efficiently and practically organizing compliance with the EPR system. We always start our work with an analysis of the product portfolio and sales structure. Such action allows us to determine which waste streams are activated by a given activity. For most e-commerce sellers, these will be primarily packaging, although depending on the assortment, electronics and batteries are also involved.

Based on this, we indicate the optimal path for fulfilling obligations. We identify required registrations, select the appropriate PRO organization, and — if the need arises — organize an authorized representative for foreign entities.

Implementing the proper compliance structure at the beginning of the activity allows for avoiding costly corrections at a later stage. Such an approach also ensures continuity of sales without the risk of blocks that could result from registration deficiencies.

FAQ

Need support with registration in the Latvian market? Rulity Consulting will help you through the verification process and ensure correct reporting.