Payment of natural resources tax on electrical and electronic equipment
Conclude an agreement with the LZP on EEE and receive exemption from NRT.
If your company is the first to sell or use EEE in the territory of the Republic of Latvia (EEE producer within the definition of the Waste Management Law), you will receive exemption from Natural Resources Tax on this equipment by concluding an agreement with Latvijas Zaļais punkts.
Electrical and electronic equipment is divided into 6 categories.
(Cabinet Regulation No. 624 “Rules on Categories of Electrical and Electronic Equipment”).
- Temperature exchange equipment
- Screens, monitors and equipment with a screen surface area greater than 100 cm2
- Large appliances (any external dimension more than 50 cm)
- Small appliances (no external dimension more than 50 cm)
- Small information technology and telecommunications equipment (no external dimension more than 50 cm)
A producer of electrical and electronic equipment is any person who, regardless of the marketing method used and regardless of the distance contract:
- within the scope of the business activity, produces electrical and electronic equipment under own name (company) or trademark or has electrical and electronic equipment designed or produces and sells it under own name (company) or trademark in the territory of Latvia;
- by using own name (company) or trademark, within the scope of the business activities, sells equipment manufactured by other entities in the territory of Latvia, unless the equipment also bears the name (company) or trademark of the manufacturer;
- within the scope of the business activities, for the first time on the Latvian market makes electrical and electronic equipment from a third country or from another Member State of the European Union available for distribution, consumption or use, with or without payment;
- carries out the economic activity in another Member State of the European Union or in a third country and sells electrical and electronic equipment directly to households or non-household users in Latvia by means of a distance contract.
(Waste Management Law, Article 1(26)
EEE producers are obliged to register in the Register of EEE Producers within one month of starting activities with electrical and electronic equipment according to the Waste Management Law.
Once you conclude an agreement with the LZP, we will help you to register and submit future reports to the Register of EEE Producers on your behalf.
The exemption from natural resources tax only applies if the company is registered in the Register of EEE Producers.
To receive an exemption from NRT, contact the LZP sales team.
|Natural resources tax exemption from||Agreement must be concluded by|
|I quarter (1st January)||10th November|
|II quarter (1st April)||10th February|
|III quarter (1st July)||10th May|
|IV quarter (1st October)||10th August|
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Client Account Manager
Client Account Manager