Must your company pay NRT?

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The Natural Resources tax (NRT) on goods harmful to the environment is applicable to companies that import, produce, sell or ensure their economic activities by goods harmful to the environment, i.e. power batteries, batteries, tyres of all types, oil and oil filters.

Lubricant oils, batteries, power batteries, sources of chemical energy, tyres of all types and oil filters contain compounds harmful to people and the living nature. Negligent handling of these waste items causes damage both to the environment and human health.

Example  1: A company that imports cell phones and laptop computers into Latvia is responsible for the accounts of the built-in batteries and for paying the NRT. The company is also responsible for keeping the accounts of the packaging of the goods as well as the electric equipment.

Example  2: A company that imports new or used cars into Latvia is responsible for keeping the accounts of the built-in batteries and paying the NRT.

Example  3: A company that has its own transportation fleet and imports different types of tyres with the aim to ensure the company’s economic activities, is responsible for keeping accounts of the tyres and paying the NRT.