The purpose of the natural resources tax is to promote economically efficient use of natural resources, to restrict pollution of the environment, to reduce manufacturing and sale of environmentally polluting substances, to promote implementation of new, environmentally friendly technology, to support sustainable development in the economy, and also to provide financial support for environmental protection measures.
By concluding an agreement with Latvijas Zaļais punkts, the company is exempted from paying the natural resources tax and ensures compliance with the legal requirements.
A company that packages goods and sells them in the territory of Latvia, that imports packaged goods into Latvia for its business activities or for selling in Latvia, may receive an exemption from NRT on packaging if it concludes an agreement with LZP.
If you import or manufacture electrical and electronic equipment in Latvia and use or sell it in Latvia, you will receive an exemption from NRT by concluding a contract with LZP.
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.
The draft amendment to the NRT law foresees that textile management in Latvia will come into force on 1 January 2023.
The Natural Resources Tax Law stipulates that the payers of the natural resources tax are those legal entities who are the first in the territory of the Republic of Latvia to:
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