Country dossier / EU-27
Textile EPR in Latvia
Operational since 1 July 2024; tax/exemption model
Broad research: 6 Oct 2026. Source review coverage is stated below.
The official regulation URL timed out during direct reopening. Limit: No 26 October country review date applied; the tax, exemption and current RAS terms were not revalidated.
Organisations & financing route
Latvijas Zaļais punkts · Zaļā josta
Constitution & legal approval
Tax/exemption system; check current RAS approval and exemption coverage
Implementation timing
Operating since 1 July 2024
Next evidence trigger
Current exemption approval, contract and reporting reconciliation
Competent authority
State Environmental Service (VVD); State Revenue Service (VID); Ministry of Climate and Energy.
Legal basis
Natural Resources Tax Law; Cabinet Regulation 359 of 11 June 2024 on textile producer responsibility systems.
Product scope
Textile goods and footwear subject to the Latvian product categories and exemptions. Classify first market placement/own use and distinguish imports, reused goods and waste movements under the actual national rules.
Fees & financial basis
NRT: €0.50/kg where the statutory exemption is not secured. Approved RAS contractual charges vary. Latvijas Zaļais punkts published €0.13/kg historically for 2024; that figure is not verified here as its current 2026 tariff. Obtain an effective-dated quote and exemption confirmation.
Eco-modulation
No current public item-level bonus/malus schedule verified. A lower contractual fee than NRT is not itself eco-modulation. Future modulation rules may change with implementation of the revised EU directive.
Targets & denominators
RAS management minimum: 20% in the second half of 2024, 22.5% in 2025 and 25% from 2026, relative to relevant POM mass. This is a combined collection/management obligation under the regulation, not a stand-alone 25% recycling-only target.
Registration & reporting
Maintain taxable/exempt POM mass and the approved RAS contract; reconcile VID tax reporting and operator submissions to VVD. Regulation 359 requires system reporting and an audited annual account by 30 April; producers must meet their operator’s earlier contract deadlines.
Organisations & approval status
Latvijas Zaļais punkts and Zaļā josta have first-party textile system/service evidence. Check the current VVD RAS register for each approval, validity, scope and tax-exemption coverage before signing. Eco Baltia vide’s collection role does not itself establish separate PRO status.
Next milestones
Secure written 2026 RAS pricing and exemption validity; apply the 25% management minimum. Monitor amendments, operator approval renewal and future eco-modulation.
Practical risks & controls
Risk: assuming membership automatically exempts every kilogram or using an old published price. Mitigation: reconcile contract period, approved scope and declared mass with VID/VVD obligations; retain treatment/export evidence and avoid double counting.
Sources and verification dates
S054 · Dabas resursu nodokļa likums ↗ Reopened 19 Oct 2026S055 · Noteikumi par ražotāja paplašinātās atbildības sistēmas izveidi un piemērošanu tekstilizstrādājumiem ↗ Access limited · 19 Oct 2026S056 · Cik maksāsim par apģērbu, apaviem un mājas tekstilu pēc 1.jūlija? ↗ Base record 6 Oct 2026S057 · Latvijas Zaļais punkts ↗ Access limited · 19 Oct 2026S058 · Ražotāju paplašinātās atbildības sistēmas | Valsts vides dienests ↗ Reopened 19 Oct 2026S112 · Zaļā josta: current first-party textile management service ↗ Base record 6 Oct 2026Common EU framework
A constituted organisation, a pilot and an authorised compulsory system have different legal effects. Unresolved scope, approval, tariff and filing questions remain visible in this dossier. Source-page reopening is not a complete current licence audit.