Natural Resources Tax

About NRT

The laws and regulations of Latvia require all companies that produce, import or sell goods to pay the Natural Resources Tax (NRT) applicable to packaging, disposable tableware and goods harmful to the environment, i.e. electric and electronic goods. LZP licence partners are granted 100% exemption from NRT.

Natural Resources Taxpayer is:

• A legal person and the first retailer of the packaged goods, electric and electronic equipment or goods harmful to the environment in the territory of Latvia.
• Uses packaged goods, electric and electronic equipment or goods harmful to the environment  to ensure its economic activities.
• Upon the provision of a service, attaches packaging to the product, and this packaging gets to the recipient of the service after the provision of the service.
• In public catering and retail trade sells disposable tableware and accessories.
• A person who carries out a deal for the supply of goods in packaging or goods harmful to the environment in a customs warehouse or free zone shall pay the tax if he or she puts the goods in packaging or the goods harmful to the environment into free circulation and sells them in the territory of the Republic of Latvia.
• If a person who manufactures goods passes them over to another person for packaging, the taxpayer shall be the person who first sells these packaged goods in the territory of the Republic of Latvia.

NRT objects:

Packaging – primary, secondary and tertiary packaging

Disposable tableware – plates, bowls, jugs, cups, glasses, cocktail straws, knives, forks, spoons, glass-holders.

Electric goods – electric and electronic equipment running on electric power or batteries/accumulators. This includes:

• Large household appliances;
• Small household appliances;
• IT and communication equipment;
• Consumer equipment;
• Lightning equipment;
• Electrical and electronic tools (with the exception of large-scale stationary industrial tools);
• Toys, leisure and sports equipment;
• Medical appliances (with the exception of all implanted and infected products); 
• Monitoring and control equipment;
• Automatic dispensers.

Goods harmful to the environment (GHE) – lead-acid batteries, NiCd batteries, power batteries and other electric batteries, tyres of all types, oil filters and motor oils.