Payment of natural resources tax on environmentally harmful products (EHP)

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Payment of natural resources tax on environmentally harmful products (EHP)

Importers of electric accumulators and batteries, lubricating oils, oil filters and all types of tyres in Latvia will be exempted from the NRT by concluding an agreement with LZP.

If your company is the first to sell or use EHP in its economic activities in the territory of the Republic of Latvia (EHP producer within the definition of the Waste Management Law), you will receive an exemption from Natural Resources Tax on these products by concluding an agreement with Latvijas Zaļais punkts.

Types of environmentally harmful products eligible for exemption from the NRT in cooperation with the LZP:

No. EHP type
1.Lubricating oils
2.Electric accumulators and galvanic power source:
2.1.electric accumulators, made of lead
2.2.galvanic cells and batteries
2.3.other electric accumulators
3.All types of tyres
4.Oil filters

As of 1 January 2022, LZP will no longer manage NI-cd accumulators.

A producer of batteries or accumulators is any person in a Member State of the European Union who, regardless of the marketing method used and regardless of the distance contract, places batteries or accumulators on the market for the first time within the scope of the trade or business activities, including batteries or accumulators which are incorporated into appliances or vehicles in accordance with the producer’s trade or business activities. (Waste Management Law, Article 31(1)) Within one month after undertaking the activities with BA, which are defined in the Waste Management Law, a producer of batteries and accumulators is obliged to register in the Register of BA Producers.

Once you conclude an agreement with the LZP, we will help you to register and submit future reports to the Register of BA Producers on your behalf.

 

The exemption from natural resources tax on batteries and accumulators is only valid if the company is registered in the Register of BA Producers.

To receive an exemption from NRT, contact the LZP sales team.

Natural resources tax exemption fromAgreement 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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