The translation of this document is outdated.
Translation validity: 01.01.2024.–30.09.2024.
Amendments not included:
20.06.2024.,
04.12.2024.
Text consolidated by Valsts valodas centrs (State
Language Centre) with amending laws of:
19 December 2006 [shall
come into force on 1 January 2007];
8 November 2007 [shall come into force on 1 January
2008];
13 December 2007 [shall come into force on 1 January
2008];
8 May 2008 [shall come into force on 11 June 2008];
14 November 2008 [shall come into force on 1 January
2009];
12 June 2009 [shall come into force on 1 July
2009];
20 December 2010 [shall come into force on 1 January
2011];
19 September 2013 [shall come into force on 1 January
2014];
6 November 2013 [shall come into force on 1 January
2014];
25 September 2014 [shall come into force on 22 October
2014];
23 November 2016 [shall come into force on 1 January
2017];
15 December 2016 [shall come into force on 1 January
2017];
26 April 2018 [shall come into force on 23 May
2018];
3 April 2019 [shall come into force on 13 April
2019];
14 November 2019 [shall come into force on 1 January
2020];
30 April 2020 [shall come into force on 26 May
2020];
9 July 2020 [shall come into force on 1 August
2020];
23 November 2020 [shall come into force on 1 January
2021];
1 June 2023 [shall come into force on 9 June 2023];
7 December 2023 [shall come into force on 1 January
2024].
If a whole or part of a section has been amended, the
date of the amending law appears in square brackets at
the end of the section. If a whole section, paragraph or
clause has been deleted, the date of the deletion appears
in square brackets beside the deleted section, paragraph
or clause.
|
The Saeima 1 has adopted and
the President has proclaimed the following law:
Natural Resources Tax Law
Chapter I
General Provisions
Section 1. Terms Used in This
Law
The following terms are used in this Law:
1) manager - a merchant of the extended producer
responsibility scheme which is a natural resources taxpayer or a
commercial company which on the basis of an agreement entered
into with the natural resources taxpayer organises and
coordinates the operation of the relevant extended producer
responsibility scheme;
2) [9 July 2020];
3) natural resources - part of nature, also soil,
ground, subterranean depths, air, waters, biological
diversity;
4) extraction of natural resources - separation of
natural resources from natural environment thereof, also
collection of edible park snails (Helix pomatia L.);
5) use of natural resources - utilisation of natural
resources, and also utilisation of useful properties of
subterranean depths by pumping natural gas into geological
structures and emission of polluting substances into the
environment;
6) limit - the maximum permissible quantity of
extraction, use of natural resources or pollution emitted thereby
(also landfill waste) specified in the permit or licence,
expressed in the relevant units of measurement of quantity;
7) economic activity - sale of natural resources,
manufacturing of goods, performance of works, provision of
services and other activities carried out for remuneration;
8) goods harmful to the environment - goods for
manufacturing or distribution for which restrictions have been
specified or for waste management for which specific requirements
are specified if they have or may have a negative impact on the
environment, life or health of human beings during the cycle of
circulation thereof;
9) bioplastics - biodegradable plastics (biopolymer)
the ingredients of which fully or partly are obtained from
renewable source material;
10) [26 April 2018 / See Paragraph 27 of Transitional
Provisions];
11) plastic - a polymer within the meaning of Article
3(5) of Regulation (EC) No 1907/2006 of the European Parliament
and of the Council of 18 December 2006, to which additives or
other substances may have been added, and which is capable of
functioning as a main structural component of packaging,
including carrier bags, and disposable tableware and
accessories;
12) [9 July 2020];
13) [9 July 2020];
14) producer of goods - a person who pays the natural
resources tax for the packaging and disposable tableware and
accessories, goods harmful to the environment, and vehicles in
conformity with Section 3 of this Law;
15) extended producer responsibility scheme - an
aggregate of measures upon implementation of which a producer of
goods bears financial or financial and organisational
responsibility for efficient management of the waste of its goods
and packaging placed on the market;
16) textile product - a household textile product,
clothing, a textile product of garment and accessories, footwear,
and also a garment and accessory the main component of which is
not a textile material.
[8 November 2007; 14 November 2008; 12 June 2009; 20
December 2010; 23 November 2016; 15 December 2016; 26 April 2018;
9 July 2020; 7 December 2023 / Clause 16 shall come into
force on 1 July 2024. See Paragraph 43 of Transitional
Provisions]
Section 2. Purpose of the Natural
Resources Tax
The purpose of the natural resources tax (hereinafter - the
tax) is to promote economically efficient use of natural
resources, to restrict pollution of the environment, to reduce
manufacturing and sale of environment polluting substances, to
promote implementation of new, environment-friendly technology,
to support sustainable development in the economy, and also to
ensure environmental protection measures financially.
Section 3. Taxpayers
(1) A taxpayer shall be a person who:
1) has received or who, in accordance with the laws and
regulations regarding environmental protection or use of
subterranean depths, had an obligation to obtain a permit, a
licence specified in the laws and regulations regarding
environmental protection or register a Category C polluting
activity, and who performs the following in the territory of the
Republic of Latvia, continental shelf, or exclusive economic
zone:
a) extracts taxable natural resources;
b) sells taxable natural resources extracted in such economic
activity which is not related to the extraction of mineral
resources from subterranean depths;
c) uses useful properties of the subterranean depths by
pumping natural gas into geological structures;
d) emits taxable polluting substances into the environment,
buries waste at a waste landfill site, incinerates waste in an
incineration or co-incineration plant;
e) [15 December 2016];
f) uses water resources for production of electricity in a
hydroelectric power plant;
11) [15 December 2016];
2) who first in the territory of the Republic of Latvia:
a) sells goods harmful to the environment or goods in
packaging (also together with imported goods, the primary,
secondary and tertiary packaging attached thereto) or coal, coke,
and lignite (brown coal), fireworks, and also attaches packaging
to an aggregate of goods or products (purchase) in packaging or
without it because of customer's convenience or advertising
design;
b) for ensuring his or her economic activities uses goods
harmful to the environment, except for goods taxable upon selling
thereof or goods purchased in packaging (also together with
imported goods, the primary, secondary and tertiary packaging
attached thereto), except for goods in packaging taxable upon
selling thereof;
c) upon provision of a service, attaches packaging to the
product, and this packaging gets to the recipient of the service
after provision of the service;
d) for ensuring his or her economic activities thereof uses
coal, coke, and lignite (brown coal), except for coal, coke, and
lignite (brown coal) which are taxable when sold, and
fireworks;
e) sells or uses textile products for ensuring his or her
economic activities, except for products that are taxable when
being sold;
f) sells or uses for ensuring his or her economic activities
the disposable products containing plastic that are brought in
from other countries (wet wipes, balloons, tobacco product
filters and filters intended for use with tobacco products) or
fishing gear containing plastic, and does not apply the extended
producer responsibility scheme thereto in accordance with the
requirements laid down in Section 10 of the Law on the Reduction
of Consumption of Products Containing Plastic.
3) sells disposable tableware and accessories made of paper,
cardboard, metal foil, wood, or other natural fibres, and
disposable cups containing plastic and lids thereof (hereinafter
- the disposable tableware and accessories) in public catering
and retail trade within the territory of the Republic of
Latvia;
4) utilises in its activities radioactive substances after
utilisation of which radioactive waste is created and which it is
necessary to store or to dispose of in the territory of the
Republic of Latvia;
5) registers vehicles permanently for the first time in Latvia
the registration of which is mandatory for use in road traffic
with valsts akciju sabiedrība" Ceļu satiksmes drošības
direkcija" [State joint-stock company Road Traffic Safety
Directorate] (except for electric scooters and pedicabs);
6) wishes to remove a vehicle from the register for
writing-off in the State Register of Vehicles and Their Drivers
of the State joint-stock company Road Traffic Safety Directorate
for which it is not possible to receive a certificate of
destruction of an end-of-life vehicle due to non-existence of the
vehicle if the certificate of destruction of an end-of-life
vehicle should be issued.
(11) A taxpayer is a manager who has entered into
an agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development on
the application of the extended producer responsibility scheme in
relation to waste management of end-of-life vehicles, used
packaging, or the disposable tableware and accessories, goods
harmful to the environment, or textile products; however, has not
fulfilled the requirements of Section 7, 8, 9, or 9.1
of this Law and the liabilities included in the management
agreement in relation to the amounts of separate collection,
recycling, or recovery laid down in the laws and regulations for
specific types of waste, and also the requirements for the
collection and storage of waste, except for the conditions for
recyclable and non-recyclable packaging laid down in Paragraph
1.3 of this Section.
(12) A taxpayer is an operator of a deposit-refund
scheme which has entered into an agreement with the institution
under subordination of the Ministry of Environmental Protection
and Regional Development on ensuring the operation of the
deposit-refund scheme, however, has not fulfilled the liabilities
included in the agreement in relation to the amounts of
take-back, re-use, and recovery of deposit packaging laid down in
the laws and regulations.
(13) A taxpayer for recyclable and non-recyclable
packaging which consists entirely or partially of plastic
(polymer) source materials and has not been recycled or recovered
during the reporting period is the manager who has entered into
an agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development on
the application of the extended producer responsibility scheme.
The tax for the respective packaging shall be calculated
according to the plastic part of the packaging in accordance with
the requirements laid down in Section 24, Paragraph seven, Clause
1 and Paragraph eight of this Law.
(2) A person who performs a transaction for the supply of
goods harmful to the environment or for goods in packaging in a
customs warehouse or free zone shall pay the tax if he or she
puts goods harmful to the environment or goods in packaging into
free circulation and sells them in the territory of the Republic
of Latvia.
(3) 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.
(4) If a person who manufactures and sells goods in the
territory of the Republic of Latvia or imports goods in packaging
from other countries, uses reusable packaging that is leased from
another person, the taxpayer shall be the person who leases such
packaging for packaging of goods.
[19 December 2006; 8 May 2008; 12 June 2009; 20 December
2010; 6 November 2013; 23 November 2016; 15 December 2016; 26
April 2018; 3 April 2019; 14 November 2019; 30 April 2020; 9 July
2020; 23 November 2020; 1 June 2023; 7 December 2023 / The
new wording of Paragraph 1.1 and also Clause 2,
Sub-clauses "e" and "f" of Paragraph one, and Paragraph
1.3 shall come into force on 1 July 2024. See
Paragraphs 43 and 44 of Transitional Provisions]
Section 4. Taxable Objects and Tax
Rates
(1) The following shall be taxable:
1) natural resources in accordance with Annexes 1 and 2 to
this Law, and also the collection of edible park snails (Helix
pomatia L.) for further economic use;
2) use of the useful properties of subterranean depths by
pumping natural gas into geological structures in accordance with
Section 14 of this Law;
3) waste disposal at a waste landfill site, incineration of
waste in an incineration or co-incineration plant, and emission
of polluting substances into the environment in conformity with
Section 14.1 of and Annexes 3, 4, and 5 to this
Law;
4) [15 December 2016];
5) goods harmful to the environment in accordance with Annex 6
to this Law;
6) packaging of goods and products (hereinafter also - the
packaging) and the disposable tableware and accessories in
accordance with Section 24 of and Annex 7 to this Law. Also such
packaging shall be taxable, which is added by the service
provider to products and which remains with the service recipient
after the service is provided;
7) radioactive substances in accordance with Annex 8 to this
Law;
8) vehicles subject to Section 3, Paragraph one of the
End-of-Life Vehicles Management Law in accordance with Section
26, Paragraph one of this Law;
9) coal, coke, and lignite (brown coal) in accordance with
Annex 9 to this Law;
10) fireworks of Categories F1, F2, F3, and F4 in accordance
with Section 24.1 of this Law;
11) tyres equipped on the vehicles specified in Section 3,
Paragraph one, Clause 5 of this Law in accordance with Section 23
of this Law;
12) textile products in accordance with Section
26.1 of this Law;
13) disposable products containing plastic and fishing gear
containing plastic in accordance with Section 26.2 of
this Law.
(2) The tax rates for the use of useful properties of
subterranean depths, by pumping natural gas into geological
structures; for Category C polluting activities in fields
regarding which no conditions are laid down in laws and
regulations and for which it is also not possible to calculate
the volume of polluting substances; for the collection of edible
snails (Helix pomatia L.) for further economic use; for packaging
in cases where it is not possible to justify the type of material
and weight thereof with accounting documents; for vehicles and
for fireworks shall be laid down in Sections 14, 15, 20, 24,
24.1, and 26 of this Law accordingly. In other cases
tax rates, and also their terms of validity shall be specified in
Annexes to this Law.
(3) In accordance with this Law and according to the division
of tax rates specified in Annexes to this Law, the Cabinet shall
determine:
1) the classification of natural resources, polluting
substances, waste and radioactive substances and their conformity
with the tax rate groups;
2) the classification of goods harmful to the environment,
technical specifications and their conformity with the tax rate
groups;
3) the classification of textile products.
(4) The Cabinet shall determine when the packaging of goods
and articles is non-taxable.
(5) To plastic carrier bags ensured by a merchant because of
customer's convenience or advertising design at the sales points
of goods or production, regardless of whether a separate payment
is collected for these bags, the tax rate specified in Section 24
of this Law shall be applied. The tax rate laid down in Annex 7
to this Law shall be applied to the plastic bags referred to in
this Paragraph which have been manufactured from bioplastics. If
the goods are sold in plastic bags in which a merchant has
prepacked them and packed before placement on the sales point,
the tax rate specified in Annex 7 to this Law shall be applied to
these bags.
(6) [20 December 2010]
[19 December 2006; 8 November 2007; 8 May 2008; 14 November
2008; 12 June 2009; 20 December 2010; 6 November 2013; 23
November 2016; 15 December 2016; 26 April 2018; 14 November 2019;
7 December 2023 / Paragraph one, Clauses 12 and 13 shall
come into force on 1 July 2024. See Paragraphs 43 and 44
of Transitional Provisions]
Chapter II
Exemptions from Payment of the Tax and Application of the
Extended Producer Responsibility Scheme
[9 July 2020]
Section 5. Exemption from Payment of
the Tax for the Use of Natural Resources
The tax shall not be paid for:
1) the background pollution, if the taxpayer has proven the
relevant pollution level by monitoring data performed in
accordance with the requirements laid down in the laws and
regulations;
2) the use of water (flow) in fishery facilities, fish farms,
and pond farms;
3) the use of thermal and technical water which has been
pumped back into the water intake level after utilisation,
without changing the chemical composition of the water (except
for desalination);
4) the placement of ballast sand in locations stipulated by
the local government of that area;
5) the introduction of pollutants into the filtration layer of
the soil or the ground (absorbent) if it is provided for as a
pollution treatment method in the treatment installation
project;
6) the volume of pollutant that due to accidental leakage has
entered the environment in an unlawful manner which the guilty
person has collected or neutralised in accordance with the time
period and requirements stipulated by the State Environmental
Service;
7) the reduction of the level of groundwater in the process of
pumping out water if the pumping out thereof is associated with
the extraction of mineral resources;
8) the water utilised for manufacturing needs if it is re-used
after treatment.
[6 November 2013; 23 November 2016]
Section 6. Exemption from Payment of
the Tax for the Utilisation of Radioactive Substances
(1) The tax for the utilisation of radioactive substances, for
the performance of their functions, shall not be paid by State
institutions which ensure:
1) radiation safety and nuclear safety supervision and
control;
2) metrology;
3) contingency plans in the event of radiation accidents;
4) radiometric control on the State borders;
5) the performance of criminal procedural activities.
(2) The tax for the utilisation of radioactive substances
shall not be paid for by medical treatment institutions, where
radioactive substances are necessary for the medical treatment
and diagnosis of oncological, cardiological diseases and heart
diseases amenable to surgery, ensuring health care of mothers and
children, renal transplantation and ensuring HIV infected patient
care according to the State programmes, and also if radioactive
substances are used in the medical treatment and diagnosing of
other diseases.
(3) The tax for the utilisation of radioactive substances
shall not be paid by radioactive waste disposal and management
undertakings.
(4) A person who utilises radioactive substances shall not pay
the tax if the purchase contract includes guarantees that the
used ionising radiation source shall be sent back to the country
of manufacture.
(5) A person who utilises radioactive substances shall not pay
the tax if these radioactive substances are used for
demonstration in exhibitions, fairs, or similar events and they
are brought into Latvia for a time period not exceeding 30
days.
Section 6.1 Application
of the Extended Producer Responsibility Scheme
(1) In conformity with this Section and Sections 7, 8, 9,
9.1 and Chapter II.1 of this Law,
regardless of the marketing method used and also regardless of
the distance contract entered into, the extended producer
responsibility scheme shall be applied to:
1) vehicles to which Section 3, Paragraph one of the
End-of-Life Vehicles Management Law is applicable;
2) packaging, except for deposit packaging, or disposable
tableware and accessories, except for disposable cups containing
plastic and lids thereof;
3) goods harmful to the environment;
4) textile products.
(2) The extended producer responsibility scheme shall be
applied to deposit packaging in conformity with Section
8.1 of this Law, the Packaging Law, and the laws and
regulations regarding the operation of the deposit-refund
scheme.
(3) The State and local government authorities shall have the
following competence in application of the extended producer
responsibility scheme:
1) the Ministry of Environmental Protection and Regional
Development shall include the tasks and measures for the
improvement of the extended producer responsibility scheme in the
State waste management plan;
2) the institution under subordination of the Ministry of
Environmental Protection and Regional Development shall publish
information on the application of the extended producer
responsibility scheme, a list of managers, and information on the
waste management of the relevant type of managers, including on
the amounts of recycling and recovery of waste on its
website;
3) the local government, when organising and planning separate
collection of waste in its administrative territory in conformity
with the laws and regulations regarding waste management, shall
cooperate with the managers.
(4) The manager has the following obligations:
1) to ensure efficient management of the waste from the goods
and packaging placed on the market in the territory of the
Republic of Latvia by itself or contracting partners, including
separate collection, sorting, recycling, and recovery of waste of
the relevant type in order to achieve the objectives laid down in
the laws and regulations regarding packaging and waste
management;
2) to ensure that the payments of its contracting partner
covering the costs referred to in Paragraph six of this Section
are as differentiated as possible in relation to particular goods
or groups of similar goods and packaging of goods in conformity
with the priority order of the types of waste management laid
down in the Waste Management Law and implementing even
functioning of the internal market to the extent possible;
3) to conform to the principle of transparency in its
operation and decision-making, including to justify the costs
related to the implementation of the extended producer
responsibility scheme;
4) to ensure an annual independent audit of the extended
producer responsibility scheme within the scope of which the
following shall be evaluated:
a) the financial management of the system in conformity with
the requirements of Paragraph six of this Section;
b) the quality of data submitted to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development;
5) to inform the waste producer and possessor of the waste
prevention measures, the possibilities of re-using goods and
packaging, the places of separate collection of waste from goods
and used packaging, and the places where the waste and used
packaging is prepared for re-use, of prevention of pollution, and
also to organise the measures promoting the involvement of waste
producers and possessors in the separate waste collection
system;
6) to publish information on its website on:
a) founders, members, shareholders, or stockholders;
b) the number of such taxpayers which have entered into an
agreement on the participation in the extended producer
responsibility scheme;
c) the fee of contracting partners for the participation in
the extended producer responsibility scheme by indicating the fee
in euro for the unit of measurement of goods and packaging placed
on the market;
d) the procedure for the selection of such merchants with
which agreements on the preparation of waste of the relevant type
for re-use, recovery, or recycling have been entered into;
7) to ensure that the extended producer responsibility scheme
is open to all producers of goods and the conditions for its
application are equal, non-discriminating, and do not place a
disproportionate regulatory burden, including on small and
medium-sized enterprises.
(5) The manager shall inform the public in conformity with
Paragraph three, Clause 2 and Paragraph four, Clause 6 of this
Section, except for the cases when the relevant information is a
trade secret in conformity with the Trade Secret Protection
Law.
(6) In order to ensure the operation of the extended producer
responsibility scheme, a producer of goods shall cover the
following costs for the goods and packaging placed on the market
in the territory of the Republic of Latvia:
1) the costs for the management of waste of the relevant type,
including separate collection, sorting, recycling, and recovery
of such waste in order to achieve the objectives laid down in the
laws and regulations regarding packaging and waste management
deducting such part of the revenues which is directly or
indirectly earned thereby from re-use and from trade in the
separated household waste that can be recovered;
2) the costs for the provision of information to the waste
producer and possessor in accordance with Paragraph four, Clause
5 of this Section;
3) the costs for the preparation of the report referred to in
Section 7, Paragraph two, Clauses 2 and 5, Section 8, Paragraph
two, Clauses 4 and 5, or Section 9, Paragraph two, Clauses 4 and
5 of this Law and the submission thereof to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development.
(7) If a person from another European Union Member State or a
third country places goods or packaged goods referred to in
Paragraph one of this Section on the market within the territory
of the Republic of Latvia, it may participate in the extended
producer responsibility scheme if the respective person is
registered in the State Revenue Service as a taxpayer or has
authorised in writing a person performing commercial activities
within the territory of the Republic of Latvia to take over the
liabilities of the respective person within the territory of the
Republic of Latvia in relation to the fulfilment of the
obligations of the participant of the extended producer
responsibility scheme laid down in this Section. The person from
another European Union Member State or a third country shall
inform the manager of the authorised person who has taken over
the liabilities of the respective person within the territory of
the Republic of Latvia in relation to the fulfilment of the
obligations of the participant of the extended producer
responsibility scheme laid down in this Section.
(8) A person may not qualify for the right to become the
manager if the institution under subordination of the Ministry of
Environmental Protection and Regional Development establishes
non-conformity of the applicant. The Cabinet shall determine the
criteria for conformity of the applicant, the procedures for
evaluation thereof, and the procedures by which the institution
under subordination of the Ministry of Environmental Protection
and Regional Development informs the person who qualifies for the
right to become the manager of the refusal to examine the
submitted documents and enter into the management agreement.
[9 July 2020; 7 December 2023 / Amendments to
Paragraph one shall come into force on 1 July 2024. See
Paragraph 43 of Transitional Provisions]
Section 7. Exemption from Payment of
the Tax for Vehicles which are Registered Permanently for the
First Time in the Republic of Latvia
(1) The tax for vehicles shall not be paid by the manufacturer
of the vehicle or the authorised representative thereof, or the
seller of used vehicles, if he or she ensures the conformity with
the requirements laid down in the laws and regulations regarding
the management of end-of-life vehicles, and also conforms to one
of the following requirements:
1) has established and applies the extended producer
responsibility scheme in relation to the management of
end-of-life vehicles (hereinafter - the end-of-life vehicle
management system), has submitted a financial security for
covering of the tax payment (hereinafter - the financial
security) to the institution under subordination of the Ministry
of Environmental Protection and Regional Development, and has
entered into an agreement with such institution on the
application of the end-of-life vehicle management system
(hereinafter - the end-of-life vehicle management agreement);
2) has entered into an agreement with the manager for the
participation in the end-of-life vehicle management system (if
the manager has submitted the financial security to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development and has entered into an
agreement on the management of end-of-life vehicles with such
institution).
(2) The Cabinet shall determine:
1) the procedures for the manufacturer of vehicles or
authorised representative thereof, seller of used vehicles who
permanently registers a used vehicle for the first time in
Latvia, to submit documents to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development and specified in the laws and regulations
confirming the establishment and application of the end-of-life
vehicle management system or participation in the operation of
such system;
2) the procedures for the manufacturer of vehicles or
authorised representative thereof, or the seller of used vehicles
who permanently registers a used vehicle for the first time in
Latvia, to submit a report on the collection and recycling of
end-of-life vehicles (if it does not pay tax for vehicles) and
report form and information to be included therein;
3) the essential provisions of the end-of-life vehicle
management agreement;
4) the requirements for the establishment and application of
the end-of-life vehicle management system, and also for the
manager whose contract partners do not pay tax for vehicles;
5) the procedures for the taxpayer who has established and
applies the end-of-life vehicle management system itself and does
not pay tax and the manager whose contracting partners do not pay
tax for vehicles to submit an audited report on collection and
recycling of the end-of-life vehicles, report form and
information to be included therein.
(3) The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall control
the fulfilment of the operational programme of end-of-life
vehicle management system, and also inform the State Revenue
Service and the State joint-stock company Road Traffic Safety
Directorate in writing by the 20th date of the next
month following the quarter after it has taken a decision on
exemption from the tax, and provide the necessary information
thereto.
(31) If the management agreement with the
institution under subordination of the Ministry of Environmental
Protection and Regional Development and specified in laws and
regulations is entered into by the manager, he or she shall
inform his or her contract partners of the agreement entered into
and the applicable exemption from payment of the tax.
(4) A taxpayer or manager shall forfeit the right to exemption
from tax specified in this Section, if the agreement referred to
in Paragraph one of this Section has been terminated in
accordance with the procedures laid down in laws and regulations
because a taxpayer or manager fails to apply the end-of-life
vehicle management system or applies it partly and does not
fulfil the liabilities included in the agreement with the
institution under subordination of the Ministry of the
Environmental Protection and Regional Development. Application of
exemption from the payment of tax shall be terminated starting
from the first day of the first month of the next quarter
following the day of agreement termination.
(5) A taxpayer or manager shall forfeit the right to exemption
from tax specified in this Section, if the agreement referred to
in Paragraph one of this Section has been terminated in
accordance with the procedures laid down in laws and regulations
because a taxpayer or manager has failed to submit a report
referred to in Paragraph two, Clause 2 of this Section to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development within a month after the
period of time specified in the laws and regulations governing
the environmental protection. Application of exemption from the
payment of tax shall be terminated starting from the first day of
the first month of the next quarter following the day of
agreement termination.
(6) Challenge and appeal of the decision referred to in
Paragraphs four and five of this Section on unilateral withdrawal
from an agreement in cases when a taxpayer or manager fails to
apply the end-of-life vehicle management system or applies it
partly and does not fulfil the liabilities included in the
agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development and
in cases when a taxpayer or manager fails to submit the report
referred to in Paragraph two, Clause 2 of this Section to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development within a month after the
period of time specified in the laws and regulations governing
the environmental protection shall not suspend the operation of
the decision.
(7) The procedures by which the agreement referred to in
Paragraph one of this Section shall be entered into and
terminated, including the procedures by which unilateral
withdrawal shall take place in cases when a taxpayer or manager
fails to apply the end-of-life vehicle management system or
applies it partly and does not fulfil the liabilities included in
the agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development and
in cases when a taxpayer or manager fails to submit the report
referred to in Paragraph two, Clause 2 of this Section to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development within a month after the
period of time specified in the laws and regulations governing
the environmental protection shall be determined by the
Cabinet.
(8) Upon terminating the management agreement specified in
this Section, the taxpayer or manager who was exempted from
payment of the tax shall, within three months after the day when
the agreement was terminated, submit to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development with which the management agreement had been
entered into, a report on the collection of end-of-life vehicles
and processing for a period of time from the beginning of the
calendar year until the time when exemption form payment of the
tax was terminated.
(9) A person who permanently registers a vehicle for the first
time in Latvia shall not pay the tax for a vehicle, if he or she
has purchased a certification note from the manager who has
established and applies the end-of-life vehicle management system
and has entered into an end-of-life vehicle management agreement
with the institution under subordination of the Ministry of
Environmental Protection and Regional Development and specified
in laws and regulations. A certification note justifies a payment
made by the person to the manager that the manager will accept
the relevant vehicle when it will be end-of-life and will perform
the appropriate management thereof.
(10) The Cabinet shall determine:
1) the requirements for a manager who sells a certification
note, a sample form of the certification note and information to
be included therein, and also the procedures by which the
information on the sold certification notes shall be provided for
in the State Register of Vehicles and Drivers;
2) the procedures by which a manager who sells certification
notes shall submit a report on the sold certification notes to
the institution under subordination of the Ministry of
Environmental Protection and Regional Development and specified
in laws and regulations, a sample form of the report and the
information to be included therein.
[8 May 2008; 14 November 2008; 12 June 2009; 20 December
2010; 23 November 2016; 15 December 2016; 26 April 2018; 9 July
2020]
Section 8. Exemption from Payment of
the Tax for Packaging and the Disposable Tableware and
Accessories
(1) A taxpayer shall not pay the tax for packaging or the
disposable tableware and accessories if he or she ensures the
fulfilment of the norms for used packaging and the disposable
tableware and accessories recovery specified in the laws and
regulations regarding environmental protection, and also conforms
to one of the following conditions:
1) has established and applies the extended producer
responsibility scheme in relation to the management of the used
packaging or disposable tableware and accessories (hereinafter -
the used packaging or disposable tableware and accessories
management system), has submitted the financial security to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development, and has entered into an
agreement with such institution on the application of the used
packaging or disposable tableware and accessories management
system (hereinafter - the agreement on the management of the used
packaging or disposable tableware and accessories);
2) has entered into an agreement with the packaging or
disposable tableware and accessories manager on participation in
the used packaging or disposable tableware and accessories
management system (if the manager is registered in the State
Environmental Service, has submitted the financial security to
the institution under subordination of the Ministry of
Environmental Protection and Regional Development, and has
entered into an agreement with such institution on the management
of the used packaging or disposable tableware and
accessories).
(11) The exemption from payment of the tax shall
not be applied to disposable cups containing plastic and lids
thereof.
(12) A taxpayer for which the amount of packaging
waste, including the deposit packaging, generated in a calendar
year is 300 kilograms or more shall participate in the extended
producer responsibility scheme by entering into a contract with
the manager for participation in the packaging waste management
scheme or shall create and apply such scheme itself. The amount
of the used packaging generated shall be equivalent to the amount
of packaging that has been sold together with goods and products
or used for ensuring its economic activities, including the
packaging added by the service provider.
(13) A taxpayer who fails to fulfil the obligation
referred to in Paragraph 1.2 of this Section shall pay
the tax in double amount.
(2) The Cabinet shall determine:
1) the procedures for the packaging or disposable tableware
and accessories manager to submit to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development and specified in laws and regulations
documents which confirm the application of the used packaging or
disposable tableware and accessories management system and
participation of the contracting partners of the manager in the
operation of such system;
2) the procedures for the taxpayer to submit documents to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development and specified in laws and
regulations which confirm the application of the used packaging
or disposable tableware and accessories management system
established by the taxpayer;
3) the requirements for the establishment and application of
the used packaging or disposable tableware and accessories
management system, and also the requirements for the taxpayer who
has personally established and applies the used packaging or
disposable tableware and accessories management system and does
not pay tax, and the requirements for the packaging or disposable
tableware and accessories managers whose contracting partners do
not pay tax for packaging or disposable tableware and
accessories;
4) the procedures for the taxpayer who has personally
established and applies the used packaging or disposable
tableware and accessories management system and does not pay tax
and the packaging or disposable tableware and accessories manager
whose contracting partners do not pay tax for packaging or
disposable tableware and accessories to submit an audited report
on the management of the used packaging or the management of
disposable tableware and accessories, the calculated tax, report
form and information to be included therein;
5) the procedures by which the taxpayer who has personally
established and applies the used packaging or disposable
tableware and accessories management system and does not pay tax
and the packaging or disposable tableware and accessories manager
whose contracting partners do not pay tax for packaging or
disposable tableware and accessories shall submit a report on the
management of the used packaging or the management of disposable
tableware and accessories, the calculated tax, report form and
information to be included therein;
6) the documents with which it is certified that packaging
which has been in contact with hazardous chemical substances or
hazardous chemical products, after the use of the packaged
substances, has been purified to such a level that it no longer
is deemed to be hazardous waste, and the procedures for the issue
of such documents;
7) the essential provisions of the agreement regarding
management of the used packaging or disposable tableware and
accessories;
8) the procedures for the determination of the amount of
collection, recycling, and recovery of used packaging and
disposable tableware and accessories within the framework of the
used packaging or disposable tableware and accessories management
systems;
9) the procedures for the institution under subordination of
the Ministry of Environmental Protection and Regional Development
to take a decision on the application of exemption from the
payment of tax for packaging and disposable tableware and
accessories;
10) the procedures for the institution under subordination of
the Ministry of Environmental Protection and Regional Development
to examine a report and an audited report on the management of
the used packaging or disposable tableware and accessories, and
calculated tax;
11) the procedures by which the agreement referred to in
Paragraph one of this Section shall be entered into, amended, and
terminated and the conditions for amending the agreement;
12) the procedures for the unilateral withdrawal from the
agreement referred to in Paragraph one of this Section in cases
when:
a) the taxpayer who has personally established and applies the
used packaging or disposable tableware and accessories management
system or the manager fails to apply the management system or
applies it partly and does not fulfil the liabilities included in
the agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development on
the management of the packaging or disposable tableware and
accessories;
b) the taxpayer who has personally established and applies the
used packaging or disposable tableware and accessories management
system or the manager has failed, within a month after the period
of time laid down in laws and regulations, to submit the report
referred to Clauses 4 and 5 of this Paragraph or the financial
security referred to in Paragraph one, Clauses 1 and 2 of this
Section to the institution under subordination of the Ministry of
Environmental Protection and Regional Development;
13) the criteria and procedures for determining packaging
which consists entirely or partially of plastic (polymer) source
materials, according to recyclability thereof, and the documents
confirming that this packaging is recyclable.
(3) The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall control
the fulfilment of the operational programme for the packaging or
disposable tableware and accessories management system, and also
inform the State Revenue Service in writing by the
20th date of the next month following the quarter
after it has taken a decision on exemption from tax, and provide
the necessary information thereto.
(4) A taxpayer who sells disposable tableware and accessories
and is the first who sells the goods in packaging or the first to
use the goods purchased in packaging for ensuring economic
activities thereof in order to receive exemption from the tax
shall ensure both the management of the used packaging and the
establishment and application of the management system for the
disposable tableware and accessories made out of paper,
cardboard, metal foil, wood, or other natural fibres.
(5) The same recycling and recovery norms (by years) shall be
applied to disposable tableware and accessories as for packaging
in accordance with the laws and regulations regarding packaging
management. Used packaging and disposable tableware and
accessories may be managed by applying a unified management
system.
(6) If the management agreement with the institution under
subordination of the Ministry of Environmental Protection and
Regional Development and specified in laws and regulations has
been entered into by the manager, he or she shall inform in
writing his or her contract partners of the agreement entered
into and the exemption from payment of tax to be applied,
indicating the date and number of the decision by the State
Environmental Service which has been taken on the entering into
of a management agreement and the application of exemption, and
also indicating to which used packaging and disposable tableware
and accessories types of material the exemption shall be applied
and for what time period the exemption has been granted.
(7) Exemption from payment of the tax for the packaging which
has been in contact with hazardous chemical substances or
hazardous mixtures shall be applied in the following cases:
1) if the packaging after the use of the packaged substances
has been purified to such a level that it no longer is deemed to
be hazardous waste, and this may be documentarily proven, and the
packaging is managed in accordance with the requirements of this
Section;
2) if the packaging after the use of the packaged substances
it is not possible to purify to such a level that it no longer is
deemed to be hazardous waste, such packaging is managed in
accordance with the requirements of the laws and regulations
regarding management of hazardous waste and this may be
documentarily proven.
(8) A taxpayer shall forfeit the right to exemption from tax
specified in this Section, if the agreement referred to in
Paragraph one, Clause 1 or 2 of this Section has been terminated
in accordance with the procedures laid down in laws and
regulations because a taxpayer or manager fails to apply the
management system or applies it partly and does not fulfil the
liabilities included in the agreement with the institution under
subordination of the Ministry of Environmental Protection and
Regional Development. Application of exemption from the payment
of tax shall be terminated starting from the first day of the
first month of the next quarter following the day of agreement
termination.
(9) A taxpayer shall forfeit the right to exemption from the
tax specified in this Section, if the agreement referred to in
Paragraph one, Clause 1 or 2 of this Section has been terminated
in accordance with the procedures laid down in laws and
regulations because a taxpayer or manager fails to submit the
report referred to in Paragraph two, Clauses 4 and 5 of this
Section to the institution under subordination of the Ministry of
Environmental Protection and Regional Development within a month
after the period of time specified in laws and regulations.
Application of exemption from the payment of tax shall be
terminated starting from the first day of the first month of the
next quarter following the day of agreement termination.
(10) Challenge and appeal of the decision referred to in
Paragraphs eight and nine of this Section on unilateral
withdrawal from the agreement in cases when a taxpayer or manager
fails to apply the management system or applies it partly and
does not fulfil the commitments included in the agreement with
the institution under subordination of the Ministry of
Environmental Protection and Regional Development and in cases
when a taxpayer or manager has failed to submit the report
referred to in Paragraph two, Clauses 4 and 5 of this Section to
the institution under subordination of the Ministry of
Environmental Protection and Regional Development within a month
after the period of time specified in laws and regulations shall
not suspend the operation of the decision.
(11) [26 April 2018]
(12) [9 July 2020]
(13) Upon termination of the management agreement laid down in
this Section, within four months after the day when the agreement
was terminated:
1) a taxpayer who has established and applied the used
packaging or disposable tableware and accessories management
system and has been exempted from payment of the tax shall submit
a report on the management of the used packaging or the
management of disposable tableware and accessories and the tax
calculated for the time period from the beginning of the calendar
year until the time when exemption from payment of the tax was
discontinued, to the institution under subordination of the
Ministry of Environmental Protection and Regional Development
with which the agreement regarding management has been entered
into;
2) a manager the contract partners of which do not pay the tax
for packaging or disposable tableware and accessories shall
submit an audited report on the management of the used packaging
or the management of disposable tableware and accessories and the
tax calculated for the time period from the beginning of the
calendar year until the time when exemption from payment of the
tax was discontinued, to the institution under subordination of
the Ministry of Environmental Protection and Regional Development
with which the agreement regarding management has been entered
into.
[19 December 2006; 8 May 2008; 14 November 2008; 12 June
2009; 20 December 2010; 23 November 2016; 15 December 2016; 26
April 2018; 3 April 2019; 9July 2020; 7 December 2023]
Section 8.1 Exemption
from Payment of the Tax for Deposit Packaging
(1) A taxpayer who is selling the beverages laid down in the
laws and regulations regarding the management of packaging in a
deposit packaging shall not pay the tax for such packaging if it
has entered in an agreement with the operator of the
deposit-refund scheme on participation in the deposit-refund
scheme (if the operator of the deposit-refund scheme has entered
into an agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development on
ensuring the operation of the deposit-refund scheme).
(2) The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall, by
20th date of the month following the quarter, inform
the State Revenue Service of the agreement entered into on
ensuring the operation of the deposit-refund scheme with the
operator of the deposit-refund scheme and of taxpayers to whom
exemption from payment of the tax for deposit packaging has been
applied.
(3) The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall, once a
quarter, provide current information to the State Revenue Service
on taxpayers to whom exemption from payment of the tax for
deposit packaging has been applied.
(4) A taxpayer who is selling the beverages laid down in the
laws and regulations regarding management of packaging in deposit
packaging and who has the obligation to participate in the
deposit-refund scheme; however, has not entered into an agreement
with the operator of the deposit-refund scheme on participation
in the deposit-refund scheme and does not participate in the
deposit-refund scheme, shall pay four times the amount of the tax
for deposit packaging.
(5) Exemption from payment of the tax for deposit packaging in
conformity with Section 8 of this Law shall not be applied to the
taxpayer referred to in Paragraph four of this Section.
(6) The taxpayer referred to in Paragraph one of this Section
shall lose the right to the exemption laid down in this Section
if the agreement referred to in Paragraph one of this Section on
participation in the deposit-refund scheme is terminated in
accordance with the procedures laid down in laws and regulations.
Application of the exemption from payment of the tax shall be
discontinued starting from the next day of the termination of the
agreement.
(7) For a taxpayer who is selling the beverages laid down in
the laws and regulations regarding application of the
deposit-refund scheme in deposit packaging, the exemption from
payment of the tax shall enter into effect from the first date of
the first month after entering into the agreement with the
operator of the deposit-refund scheme on participation in the
deposit-refund scheme.
(8) The operator of the deposit-refund scheme which has
entered into an agreement with an institution under subordination
of the Ministry of Environmental Protection and Regional
Development on ensuring of the operation of the deposit-refund
scheme shall submit a report to the institution under
subordination of such Ministry in accordance with the procedures
laid down in the laws and regulations on the application of the
deposit-refund scheme.
[30 April 2020; 7 December 2023]
Section 9. Exemption from Payment of
the Tax for Goods Harmful to the Environment
(1) A taxpayer shall not pay the tax for goods harmful to the
environment, including tyres equipped on the vehicles specified
in Section 3, Paragraph one, Clause 5 of this Law, except for
photovoltaic panels, inverters, and electric accumulators for
storing electricity generated by photovoltaic panels, if he or
she ensures the fulfilment of the norms for the recovery of the
waste of goods harmful to the environment laid down in the laws
and regulations regarding environmental protection and also meets
one of the following conditions:
1) has established and applies the extended producer
responsibility scheme in relation to the waste management for
goods harmful to the environment (hereinafter - the waste
management system for goods harmful to the environment), has
submitted the financial security to an institution under
subordination of the Ministry of Environmental Protection and
Regional Development and has entered into an agreement with such
institution on application of the waste management system for
goods harmful to the environment (hereinafter - the agreement on
the waste management for goods harmful to the environment);
2) has entered into an agreement with the manager of goods
harmful to the environment regarding participation in the waste
management system for goods harmful to the environment (if the
manager has submitted the financial security to the institution
under subordination of the Ministry of Environmental Protection
and Regional Development and has entered in the agreement
regarding management of goods harmful to the environment with
such institution).
(11) A taxpayer who sells or uses photovoltaic
panels, inverters, and electric accumulators for the accumulation
of voltage produced by photovoltaic panels to ensure his or her
economic activity shall not pay the tax for the photovoltaic
panels, inverters, and electric accumulators for the accumulation
of voltage produced by photovoltaic panels if he or she meets one
of the following conditions:
1) he or she ensures separate accounting of the photovoltaic
panels, inverters, and electric accumulators for the accumulation
of voltage produced by photovoltaic panels, collection,
acceptance, and storage of waste of such devices and
accumulators, and processing of such accumulators in accordance
with the laws and regulations regarding goods harmful to the
environment, and participates in the waste management system for
goods harmful to the environment in accordance with the
provisions of Paragraph one, Clause 1 or 2 of this Section;
2) he or she sets up a solar power station with a total
installed capacity of photovoltaic panels of at least one
megawatt to ensure his or her economic activity, ensures measures
independently and covers expenses related to waste management of
the photovoltaic panels, inverters, and electric accumulators for
the accumulation of voltage produced by photovoltaic panels, and
registers with an institution under subordination of the Ministry
of Environmental Protection and Regional Development.
(12) A person who, for ensuring his or her economic
activities, sells or uses accumulators or batteries intended for
providing traction of electric or hybrid vehicles in road traffic
shall not pay the tax if the purchase contract for the respective
accumulator or battery, electric or hybrid vehicle includes
guarantees for sending the used accumulator or battery back to
the country of manufacture.
(2) The Cabinet shall determine:
1) the procedures for the waste manager for the waste of goods
harmful to the environment to submit to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development and specified in laws and regulations
confirming application of a waste management system for the waste
of goods harmful to the environment and participation of
contracting parties of the manager in operation of such
system;
2) the procedures for the taxpayer to submit to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development and specified in laws and
regulations documents confirming application of the waste
management system for the waste of goods harmful to the
environment established by taxpayer;
3) the requirements for the establishment and application of
waste management systems for the waste of goods harmful to the
environment, and also the requirements for the taxpayer who has
personally established and applies the waste management system of
goods harmful to the environment and does not pay the tax, and
the requirements for waste managers for the waste of goods
harmful to the environment whose contracting partners do not pay
the tax for goods harmful to the environment;
4) the procedures by which the taxpayer who has personally
established and applies the waste management system for goods
harmful to the environment and does not pay the tax, and the
waste manager for goods harmful to the environment whose
contracting partners do not pay the tax for goods harmful to the
environment shall submit an audited report on the waste
management for goods harmful to the environment, the calculated
tax, the report form and information to be included therein;
5) the procedures by which the taxpayer who has personally
established and applies the waste management system for goods
harmful to the environment and does not pay the tax, and the
waste manager for goods harmful to the environment whose
contracting partners do not pay the tax for goods harmful to the
environment shall submit a report on the waste management for
goods harmful to the environment, the calculated tax, the report
form and information to be included therein;
6) the procedures for the determination of the amount of
collection, recycling, and recovery of the waste of goods harmful
to the environment within the framework of waste management
systems of goods harmful to the environment, the requirements for
the acceptance and storage of waste of the photovoltaic panels,
inverters, and electric accumulators for the accumulation of
voltage produced by photovoltaic panels, and also the
requirements for the processing of the electric accumulators for
the accumulation of voltage produced by photovoltaic panels;
7) the essential provisions of the agreement regarding
management of the waste of goods harmful to the environment;
8) the procedures by which the institution under subordination
of the Ministry of Environmental Protection and Regional
Development shall take a decision on exemption from payment of
the tax for goods harmful to the environment;
9) the procedures by which the institution under subordination
of the Ministry of Environmental Protection and Regional
Development shall examine a report and an audited report on the
management of the waste of goods harmful to the environment and
calculated tax;
10) the procedures by which the agreement referred to in
Paragraph one of this Section shall be entered into, amended, and
terminated and the conditions for amending the agreement;
11) the procedures for the unilateral withdrawal from the
agreement referred to in Paragraph one of this Section in cases
when:
a) the taxpayer who has personally established and applies the
waste management system of goods harmful to the environment or
the manager fails to apply the management system or applies it
partly and does not fulfil the liabilities included in the
agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development on
management of the waste of goods harmful to the environment;
b) the taxpayer who has personally established and applies the
waste management system for goods harmful to the environment or
the manager has failed, within a month after the period of time
laid down in laws and regulations, to submit the report referred
to Clauses 4 and 5 of this Paragraph or the financial security
referred to in Clauses 1 and 2 of this Section to the institution
under subordination of the Ministry of Environmental Protection
and Regional Development;
12) the procedures by which a taxpayer who takes measures
independently and covers expenses related to waste management of
the photovoltaic panels, inverters, and electric accumulators for
the accumulation of voltage produced by photovoltaic panels,
shall register with an institution under subordination of the
Ministry of Environmental Protection and Regional
Development.
(3) The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall control
the fulfilment of the operational programme of the waste
management system for goods harmful to the environment, and also
inform the State Revenue Service in writing by the
20th date of the next month following the quarter
after it has taken a decision on exemption from the tax, and
provide the necessary information thereto.
(4) If the management agreement with the institution under
subordination of the Ministry of Environmental Protection and
Regional Development and specified in laws and regulations has
been entered into by the manager, he or she shall inform in
writing his or her contract partners of the agreement entered
into and the exemption from payment of the tax to be applied by
indicating the date and number of the decision by the State
Environmental Service which has been taken on the entering into
of a management agreement and the application of exemption, and
also indicating to which types of goods harmful to the
environment the exemption shall be applied and for what time
period the exemption has been granted.
(5) A person who brings in and for ensuring his or her
economic activities uses electrical and electronic equipment
shall not pay the tax if in the supply contract is included
guarantees that the used electrical and electronic equipment
shall be sent back to the supplier state. The person who brings
in and uses photovoltaic panels, inverters, and electric
accumulators for the accumulation of voltage produced by
photovoltaic panels to ensure his or her economic activity and
who does not pay the tax if the supply contract includes
guarantees that the waste of the photovoltaic panels, inverters,
and electric accumulators for the accumulation of voltage
produced by photovoltaic panels will be sent back to the supplier
country shall register with an institution under subordination of
the Ministry of Environmental Protection and Regional
Development.
(6) A taxpayer shall forfeit the right to exemption from the
tax specified in this Section, if the agreement referred to in
Paragraph one, Clause 1 or 2 of this Section has been terminated
in accordance with the procedures laid down in laws and
regulations because a taxpayer or manager fails to apply the
management system or applies it partly and does not fulfil the
liabilities included in the agreement with the institution under
subordination of the Ministry of Environmental Protection and
Regional Development. Application of exemption from the payment
of tax shall be terminated starting from the first day of the
first month of the next quarter following the day of agreement
termination.
(7) A taxpayer shall forfeit the right to exemption from the
tax specified in this Section, if the agreement referred to in
Paragraph one, Clause 1 or 2 of this Section has been terminated
in accordance with the procedures laid down in laws and
regulations because a taxpayer or manager fails to submit the
report referred to in Paragraph two, Clauses 4 and 5 of this
Section to the institution under subordination of the Ministry of
Environmental Protection and Regional Development within a month
after the period of time specified in laws and regulations.
Application of exemption from the payment of tax shall be
terminated starting from the first day of the first month of the
next quarter following the day of agreement termination.
(8) Challenge and appeal of a decision referred to in
Paragraph six and seven of this Section on unilateral withdrawal
from an agreement in cases when a taxpayer or manager fails to
apply the management system or applies it partly and does not
fulfil the liabilities included in the agreement with the
institution under subordination of the Ministry of Environmental
Protection and Regional Development and in cases when a taxpayer
or manager has failed to submit the report referred to in
Paragraph two, Clauses 4 and 5 of this Section to the institution
under subordination of the Ministry of Environmental Protection
and Regional Development within a month after the period of time
specified in laws and regulations shall not suspend the operation
of the decision.
(9) [26 April 2018]
(10) [9 July 2020]
(11) Upon termination of the management agreement laid down in
this Section, within four months after the day when the agreement
was terminated:
1) a taxpayer who has established and applied the waste
management system for goods harmful to the environment and has
not paid the tax shall submit to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development with which the agreement was entered into, a
report on the management of the waste of goods harmful to the
environment and the tax calculated for the time period from the
beginning of the calendar year until the time when exemption from
payment of the tax was discontinued;
2) a manager the contract partners of which did not pay the
tax for goods harmful to the environment shall submit an audited
report on the management of the waste of goods harmful to the
environment and the tax calculated for the time period from the
beginning of the calendar year until the time when exemption from
payment of the tax was discontinued, to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development with which the agreement regarding
management was entered into.
(12) A person who registers permanently for the first time in
Latvia the vehicle specified in Section 3, Paragraph one, Clause
5 of this Law shall not pay tax on the tyres equipped on the
vehicles if he or she ensures management of these tyres in
accordance with the requirements laid down in Section 9,
Paragraph one of this Law.
[19 December 2006; 8 May 2008; 14 November 2008; 12 June
2009; 20 December 2010; 23 November 2016; 15 December 2016; 26
April 2018; 9July 2020; 1 June 2023; 7 December 2023]
Section 9.1 Exemption
from Payment of the Tax for Textile Products
(1) A taxpayer shall not pay the tax for textile products if
he or she ensures sorted collection and preparation of textile
products for re-use, recycling, or recovery according to the
norms laid down in the laws and regulations regarding
environmental protection and also meets one of the following
conditions:
1) has established and applies the extended producer
responsibility scheme in relation to the waste management of
textile products (hereinafter - the waste management system for
textile products), has submitted the financial security to the
institution under subordination of the Ministry of Environmental
Protection and Regional Development, and has entered into an
agreement with such institution on application of the waste
management system for textile products (hereinafter - the
agreement on the management of textile products);
2) has entered into an agreement with the waste manager for
textile products for the participation in the waste management
system for textile products (if the manager has submitted the
financial security to the institution under subordination of the
Ministry of Environmental Protection and Regional Development and
has entered into the agreement on the management of textile
products with such institution).
(2) The Cabinet shall determine:
1) the procedures by which the waste manager for textile
products or taxpayer shall submit documents confirming the
application of the waste management system for textile products
and the participation of contracting partners of the manager in
the operation of such a system;
2) the requirements for the establishment and application of
the waste management systems for textile products, the
requirements for the taxpayer who has personally established and
applies the waste management system for textile products, and
does not pay the tax, and also the requirements for the waste
manager for textile products whose contracting partners do not
pay the tax for textile products;
3) the procedures by which the taxpayer and waste manager for
textile products shall submit a half-yearly report and an audited
annual report on the waste management of textile products, the
calculated tax, the type of the report, and the information to be
included therein;
4) the procedures for and the extent to which sorted
collection and preparation of textile products for re-use,
recycling, or recovery takes place within the framework of the
waste management system for textile products;
5) the essential provisions of the agreement on the management
of textile products;
6) the procedures by which the institution under subordination
of the Ministry of Environmental Protection and Regional
Development shall take the decision on the exemption from payment
of the tax for textile products and examine the half-yearly
report and audited annual report on the waste management of
textile products and the calculated tax;
7) the procedures for concluding, amending, and terminating
the agreement referred to in Paragraph one of this Section, the
conditions for amending the agreement, and also the cases and
procedures for unilaterally withdrawing from the agreement
referred to in Paragraph one of this Section.
(3) The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall control
the fulfilment of the operational programme of the waste
management system for textile products and also inform the State
Revenue Service in writing by the 20th date of the
next month following the quarter after it has taken the decision
on the exemption from payment of the tax, and provide the
necessary information thereto.
(4) If the agreement on the management of textile products
with the institution under subordination of the Ministry of
Environmental Protection and Regional Development and specified
in laws and regulations has been entered into by the manager, he
or she shall inform in writing his or her contracting partners of
the agreement entered into and the exemption from payment of the
tax to be applied by indicating the date and number of the
decision by the State Environmental Service which has been taken
on the entering into of the agreement on the management of
textile products and the application of exemption, and also
notifying for what time period the exemption has been
granted.
(5) If the agreement referred to in Paragraph one, Clause 1 or
2 of this Section has been terminated in accordance with the
procedures laid down in laws and regulations because the taxpayer
or manager fails to apply the waste management system for textile
products or applies it partly and does not fulfil the liabilities
included in the agreement with the institution under
subordination of the Ministry of Environmental Protection and
Regional Development, the taxpayer shall forfeit the right to the
exemption from payment of the tax specified in this Section.
Application of exemption from the payment of tax shall be
terminated starting from the first day of the first month of the
next quarter following the day of agreement termination.
(6) If the agreement referred to in Paragraph one, Clause 1 or
2 of this Section is terminated in accordance with the procedures
laid down in laws and regulations because the taxpayer or manager
has failed to submit the half-yearly report or audited annual
report on the waste management of textile products and the
calculated tax to the institution under subordination of the
Ministry of Environmental Protection and Regional Development
within one month after the deadline specified in laws and
regulations, the taxpayer shall forfeit the right to the
exemption from payment of the tax specified in this Section.
Application of exemption from the payment of tax shall be
terminated starting from the first day of the first month of the
next quarter following the day of agreement termination.
(7) Challenge and appeal of the decision referred to in
Paragraphs five and six of this Section on unilateral withdrawal
from the agreement in cases when the taxpayer or manager fails to
apply the waste management system for textile products or applies
it partly and does not fulfil the liabilities included in the
agreement with the institution under subordination of the
Ministry of Environmental Protection and Regional Development, or
has failed to submit the half-yearly report or audited annual
report on the waste management of textile products and the
calculated tax to the institution under subordination of the
Ministry of Environmental Protection and Regional Development
within a month after the deadline specified in laws and
regulations shall not suspend the operation of the decision.
(8) After termination of the agreement on the management of
textile products specified in this Section, within four months
after the day when this agreement was terminated:
1) a taxpayer who has established and applied the waste
management system for textile products and has not paid the tax
shall submit to the institution under subordination of the
Ministry of Environmental Protection and Regional Development
with which the agreement on the management of textile products
was entered into, a report on the waste management of textile
products and the tax calculated for the period from the beginning
of the calendar year until the moment when the exemption from
payment of the tax was discontinued;
2) a manager whose contracting partners have not paid the tax
for textile products shall submit an audited report on the waste
management of textile products and the tax calculated for the
period from the beginning of the calendar year until the moment
when the exemption from payment of the tax was discontinued to
the institution under subordination of the Ministry of
Environmental Protection and Regional Development with which the
agreement on the management of textile products was entered
into.
[7 December 2023 / Section shall come into force on
1 July 2024. See Paragraph 43 of Transitional
Provisions]
Section 10. Exemption from Payment
of the Tax for the Emission of Carbon Dioxide
(1) The tax shall not be paid for the emission of carbon
dioxide (CO2) by operators of stationary technological
installation and aircraft operators who are included in the
scheme for emission allowance trading within the European Union
and comply with the requirements of the law On Pollution
regarding transfer of emission allowances.
(2) The tax shall not be paid for the emission of carbon
dioxide (CO2) which emerges while using renewable
energy resources in stationary technological installations
referred to in Annex 2 to the law On Pollution (including
installations in which the manufacturing capacity or amount of
the manufactured production does not exceed indicators referred
to in Annex 2 to the law On Pollution).
[20 December 2010; 23 November 2020]
Section 11. Exemption from Payment
of the Tax for the Utilisation of Substances Depleting the Ozone
Layer
The tax for the utilisation of substances depleting the ozone
layer shall not be paid by a merchant who in accordance with the
technological and environmental protection requirements laid down
in the laws and regulations regarding environmental protection,
utilises ozone layer depleting substances for manufacturing other
chemical substances if the substance depleting the ozone layer
completely changes its chemical composition during the chemical
transformation process.
Chapter II.1
Financial Security and Setting in of a Case of Disbursement
Thereof
[26 April 2018]
Section 11.1 Purpose and
Type of the Financial Security
(1) The financial security is a security for the tax payment
by which the tax for such amount of a specific type of waste is
fully or partly covered which has not been accepted, re-used, or
recovered in conformity with the requirements of laws and
regulations and the agreement on ensuring the operation of the
deposit-refund scheme or the management agreement in a particular
calendar year when exemption from payment of the tax for
vehicles, packaging, or disposable tableware and accessories,
textile products or for goods harmful to the environment was
applied in accordance with Section 7, 8, 8.1, 9, or
9.1 of this Law.
(2) The purpose of the financial security is to create an
additional guarantee for execution of the tax payment liability
if a taxpayer has not executed its liabilities in relation to
payment of the tax in order to preclude that collection of the
tax payment laid down in the decision of an institution under
subordination of the Ministry of Environmental Protection and
Regional Development might become encumbered or impossible.
(3) The amount of the financial security shall be calculated
in conformity with the types of tax objects, tax rates, and the
calculated amount of the tax in the period of validity of the
financial security.
(4) A first demand guarantee letter issued by a credit
institution or an insurance policy issued by an insurer which
includes irrevocable commitment of the insurer to disburse the
insurance compensation upon the first request of an institution
under subordination of the Ministry of Environmental Protection
and Regional Development, and also incontestability of such
request shall be used as the financial security.
(5) The Cabinet shall determine:
1) the procedures for the calculation of the amount of the
financial security, the minimum and maximum sum of the financial
security;
2) the procedures by which the financial security shall be
submitted, extended, and renewed.
[26 April 2018; 30 April 2020; 7 December 2023 / The
new wording of Paragraph one shall come into force on 1 July
2024. See Paragraph 43 of Transitional Provisions]
Section 11.2 Setting in
of a Case of Disbursement of the Financial Security
(1) After termination of the management agreement in the case
referred to in Section 7, 8, 9, or 9.1 of this Law for
specific types of waste or after termination of the agreement on
ensuring the operation of the deposit-refund scheme and also if
the manager or the operator of the deposit-refund scheme has not
ensured the amounts of acceptance, collection, preparation for
re-use and transfer for re-use, of recycling or recovery laid
down in laws and regulations; however, the operation of the
management agreement or the agreement on ensuring the operation
of the deposit-refund scheme is not terminated, the institution
under subordination of the Ministry of Environmental Protection
and Regional Development shall:
1) decide on the obligation to pay the tax and shall act as
follows in relation to such decision in writing:
a) notify the manager or the operator of the deposit-refund
scheme by indicating the total calculated sum of the tax, the sum
of the financial security, the term of payment, and also the
State budget account to which the payment must be transferred,
and also the calculated part of the tax payment not covered by
the financial security;
b) notify the provider of the financial security;
c) inform the contracting partners of the manager and the
State Revenue Service;
2) decide on setting in of a case of disbursement of the
financial security if the taxpayer has not made the calculated
tax payment within the time period laid down in Section 27,
Paragraph 4.1 of this Law, and shall notify the
following of such decision in writing:
a) the provider of the financial security by indicating the
sum of the financial security, the term of payment - one month
from the day when the decision was notified - and the State
budget account to which the financial security must be
transferred;
b) the taxpayer.
(2) Contesting and appeal of the decision laid down in
Paragraph one of this Section shall not suspend its
operation.
(3) The institution under subordination of the Ministry of
Environmental Protection and Regional Development has the right
to request that the provider of the financial security the term
of operation of the financial security issued by which coincides
with the period for which the tax has been calculated, or several
providers of the financial security, if several financial
securities had been in effect in the period for which the tax has
been calculated, however, has not been paid - in proportion to
the term of their operation, disburse the sum of the financial
security until the end of the term of the financial security. The
sum of the financial security to be disbursed shall be
transferred to the State budget account indicated in the decision
by indicating the identifier of the payment.
(4) If the tax has not been paid within the term laid down in
Section 27, Paragraph 4.1 of this Law and also the
provider of the financial security has not made the payment upon
the request of the institution under subordination of the
Ministry of Environmental Protection and Regional
Development:
1) the State Revenue Service shall, after receipt of the
relevant information from the institution under subordination of
the Ministry of Environmental Protection and Regional
Development, recover from the provider of the security the sum of
the tax which has been indicated in the decision and for which
the financial security has been provided, on an uncontested
basis;
2) if the financial security does not cover the calculated tax
in full amount, the State Revenue Service shall, after receipt of
the relevant information from the institution under subordination
of the Ministry of Environmental Protection and Regional
Development, recover the unpaid part of the sum indicated in the
decision and the late payment charge calculated for missing the
payment deadline from the taxpayer referred to in Section 3,
Paragraphs 1.1 and 1.2 of this Law on an
uncontested basis.
[26 April 2018; 30 April 2020; 7 December 2023 /
Amendments to the introductory part of Paragraph one shall
come into force on 1 July 2024. See Paragraph 43 of
Transitional Provisions]
Section 11.3 Period of
Operation of the Financial Security
(1) The manager and the operator of the deposit-refund scheme
must maintain the financial security valid in full amount
throughout the period of operation of the agreement entered into
with the institution under subordination of the Ministry of
Environmental Protection and Regional Development on ensuring the
operation of the deposit-refund scheme or the management
agreement, and one year after termination of operation of the
abovementioned agreements.
(2) If the term of the financial security has expired and the
manager or the operator of the deposit-refund scheme has not
renewed and submitted the financial security to the institution
under subordination of the Ministry of Environmental Protection
and Regional Development, it shall suspend the application of
exemption from payment of tax starting from the first day of the
first month of the next quarter.
(3) After setting in of a case of disbursement of the
financial security, the manager and the operator of the
deposit-refund scheme must renew the financial security to full
amount. If the manager or the operator of the deposit-refund
scheme has not renewed and submitted the financial security to
the institution under subordination of the Ministry of
Environmental Protection and Regional Development within two
months after setting in of the case of disbursement of the
financial security, it shall suspend the application of exemption
from payment of tax starting from the first day of the first
month of the following next quarter.
(4) If application of exemption from payment of the tax has
been suspended for the manager or the operator of the
deposit-refund scheme, application of exemption shall be started
anew after renewal and submission of the financial security to
the institution under subordination of the Ministry of
Environmental Protection and Regional Development starting from
the first day of the first month of the next quarter.
[26 April 2018; 30 April 2020]
Chapter III
Calculation of the Tax for Extraction and Use of Natural
Resources
Section 12. Limiting of Extraction
and Use of Natural Resources
(1) In order to extract or use natural resources, a taxpayer
shall obtain a permit, a licence specified in laws and
regulations regarding environmental protection and use of
subterranean depths or register a Category C polluting
activity.
(2) In order to use natural resources extracted during
construction of underground and surface structures, in economic
activities, installation of surface water bodies, and the
cleaning and deepening of river beds, and also in order to use
the mineral resources extracted during economic activities for
which the tax has not been paid, it shall be required to obtain a
permit for use of natural resources in accordance with the
procedures stipulated by the Cabinet.
(3) Tax for natural resources which are acquired in the
construction of underground and surface structures, installation
of surface water bodies, the cleaning and deepening of river beds
and are used for economic activities shall be paid irrespective
of the fact whether in accordance with the laws and regulations
regarding the use of subterranean depths it is necessary to
obtain a permit for use of natural resources. If the natural
resources are used not for economic activities, but for personal
use within the borders of one's own land, the tax for natural
resources need not be paid. If in accordance with the laws and
regulations regarding the use of subterranean depths a permit for
use of natural resources is not necessary, the tax for natural
resources used in economic activities shall be calculated as for
the extraction of natural resources within limits.
[19 December 2006; 23 November 2020]
Section 13. General Requirements for
Calculation of the Tax for Extraction and Use of Natural
Resources
(1) The tax shall be calculated according to tax rates for
each unit of extracted or used natural resource or pollution
emitted into the environment. The tax shall be paid for the
actual amount of extracted natural resources, and also for the
volume of natural gas pumped into geological structures in the
current taxation period and the type and volume of environmental
pollution.
(2) A taxpayer shall verify the type and volume of actually
extracted or used natural resources or the volume of emitted
pollution in accordance with the methods specified in laws and
regulations, the relevant permit or licence, analyses performed
by accredited laboratories, or standardised calculations.
(3) A taxpayer shall verify the accounting for the volume of
the extracted and used natural resources and pollution.
(4) The tax for extraction and use of natural resources within
the specified volume limits shall be calculated in accordance
with the rates specified in Annexes to this Law.
(5) If the taxpayer has extracted or used less natural
resources within the taxation period than laid down in the limit,
but cannot prove the actual amount, the tax shall be paid for the
type and amount of extraction of natural resources or pollution
complying with the limit.
(6) If the taxpayer has not extracted any natural resources in
the taxation period, it shall be indicated in the report on the
calculated natural resources tax.
(7) The tax shall be calculated and paid for mineral resources
included in the authorisation for extraction of widespread
mineral resources or the licence for use of subterranean depths
and for by-products obtained during the process of extraction of
mineral resources the extraction of which is not included in the
authorisation for extraction of widespread mineral resources or
the licence for use of subterranean depths but for which the tax
shall be paid in accordance with Annex 1 to this Law.
[23 November 2016; 15 December 2016; 7 December
2023]
Section 14. Calculation of the Tax
for the Volume of Natural Gas Pumped into Geological Structures
in Current Taxation Period
In accordance with the procedures stipulated by the Cabinet,
the following tax rate shall be applied for the volume of natural
gas pumped into geological structures in the current taxation
period:
1) EUR 0.0143 for pumping 100 cubic metres of natural gas;
2) [23 November 2016];
3) [23 November 2016];
4) [23 November 2016].
[19 September 2013; 23 November 2016]
Section 14.1 Calculation
of the Tax for Emission of PM Particles in the Air when Carrying
out Reloading of Bulk Freights in Open Terminals or other Open
Reloading Sites
A person carrying out the reloading of bulk freights in open
terminals or other open reloading sites, shall calculate the tax
for emission of PM particles in the air according to the volume
specified in the limit by applying the tax rate specified in
Annex 4 to this Law in twenty-fold amount.
[20 December 2010; 7 December 2023]
Section 15. Calculation of the Tax
for Environmental Pollution in Performing Category C Polluting
Activities
(1) The tax for the type and volume of pollution for Category
C polluting activity shall be calculated and paid according to
the type and volume declared by the taxpayer. The taxpayer shall
ensure the registration of the type and volume of the pollution
caused by the activity thereof.
(2) The volume of the pollution emitted into the environment
shall be determined on the basis of conditions and methodologies
laid down in the laws and regulations regarding environmental
protection or using calculations.
(3) If installation operators perform Category C polluting
activities in the fields of activity regarding which no
conditions are laid down in laws and regulations, and it is also
not possible to calculate the amount of polluting substances, the
tax amount shall be specified in Paragraph five of this Section.
A taxpayer shall pay the tax for each performed registration of
Category C polluting activity. If a person has registered a
Category C polluting activity and commenced economic activity
during the time which does not coincide with the first month of
the taxation period for the tax, the tax shall be calculated as
one-twelfth of the annual tax rate for each month of the taxation
period after registration.
(4) If a person who has registered a Category C polluting
activity and pays the tax in the amount specified in Paragraph
five of this Section has terminated the polluting activity or
economic activity prior to the end of the taxation period, the
tax shall be calculated as one-twelfth of the annual tax rate for
each month of the taxation period until termination of the
activity (including the month when the activity is
terminated).
(5) The tax rates for environmental pollution in performing
Category C polluting activities shall be as follows:
1) EUR 178 per year in 2021;
2) EUR 200 per year in 2022;
3) EUR 250 per year from 2023.
[19 December 2006; 8 May 2008; 12 June 2009; 20 December
2010; 19 September 2013; 23 November 2020]
Section 16. Calculation of the Tax
for Emission of Carbon Dioxide (CO2)
(1) A limit for the emission of carbon dioxide
(CO2) specified in Annex 4 to this Law is not defined,
and the tax for the whole volume of emission of carbon dioxide
(CO2) shall be calculated, applying the rates
specified in Annex 4 to this Law. The volume of carbon dioxide
(CO2) emission from stationary technological
installations shall be calculated, taking into account the type
and chemical composition of the heating fuel, raw materials and
ancillary substances, volume of the heating fuel used, raw
materials and ancillary substances, quantity of the manufactured
production, lowest calorific value and oxidation factor or
conversion factor.
(2) The procedures for the calculation of the volume of carbon
dioxide (CO2) emission shall be determined by the
Cabinet.
Section 17. Calculation of the Tax
for Volume of Greenhouse Gasses Emitted by Operators of
Stationary Technological Installations and Aircraft Operators
[15 December 2016]
Section 18. Calculation of the Tax
for Soil
The tax for soil shall be calculated and paid, if the soil is
sold, in accordance with the tax rate specified in Annex 1 to
this Law.
Section 19. Calculation of the Tax
for Extraction of Water
The tax for the extraction of surface water and groundwater
shall be paid if the extraction of water exceeds 10 cubic metres
daily. If the limit for the extraction of water has been
specified less than 10 cubic metres daily in the relevant permit
of the taxpayer, the tax in accordance with Section 21 of this
Law shall only be paid for the volume of water which has been
extracted above the limit, in accordance with the tax rate
specified in Annex 2 to this Law. To groundwater which is used as
an ingredient of drinks or as an ingredient of food products in
the production process, a tax rate for groundwater, including
fresh water and spring water used in water supply, specified in
Annex 2 to this Law shall be applied. The tax for extraction of
groundwater, fresh water, mineral water and spring water for
further sale shall be paid for the amount actually extracted in
the taxation period.
[19 December 2006; 8 May 2008; 12 June 2009]
Section 19.1 Calculation
of the Tax for the Use of Water Resources for Production of
Electricity in a Hydroelectric Power Plant
The tax rate for the use of water resources for production of
electricity in a hydroelectric power plant shall be EUR 0.00853
per 100 cubic metres of the water that has flown through the
hydrotechnical structure. The Cabinet shall determine the
procedures by which the water flown through the hydrotechnical
structure shall be calculated on the basis of the quantity of
electricity produced and the efficiency coefficient of the
operation of the hydroelectric station.
[6 November 2013; 23 November 2016]
Section 20. Calculation of the Tax
for the Collection of Edible Park Snails (Helix pomatia L.) for
Further Economic Utilisation
A tax rate of EUR 0.04 per kilogram shall be applied to the
collection of edible park snails (Helix pomatia L.) for
further economic utilisation in accordance with the procedures
stipulated by the Cabinet.
[19 September 2013]
Section 20.1 Calculation
of the Tax for Waste Disposal or Incineration
(1) The tax for disposal of waste shall be calculated and paid
for the actual quantity of waste disposed of at the waste
landfill site by applying the tax rates laid down in Annex 3 to
this Law.
(2) The tax shall not be paid for such quantity of waste
which, in conformity with the issued permit for the performance
of Category A or B polluting activities, is placed in the
biodegradable waste recycling facility for the obtaining of
biogas (in a bioreactor) and is regarded as recycled or recovered
in accordance with the requirements of the Waste Management Law
after implementation of such process.
(3) The tax shall be paid for the amount of waste separated
from the recycled or recovered fraction of waste in the
biodegradable waste recycling facility for biogas production
(bioreactor) and disposed of in a waste landfill site or
incinerated in waste incineration or co-incineration plants.
(31) The taxpayer shall calculate and pay the tax
for the amount of waste referred to in Paragraph three of this
Section by applying such tax rate for waste disposal or waste
incineration that was applied on the day when, according to the
information provided to the State Environmental Service, the last
amount of waste was placed in the bioreactor.
(4) The tax rate for incineration of waste in a waste
incineration or co-incineration plant shall be EUR 15 per
ton.
(5) The tax shall not be paid for such quantity of waste which
is incinerated or co-incinerated in the rotary kiln of the
installation for the production of cement clinker.
[14 November 2019; 7 December 2023]
Section 21. Calculation of the Tax
for Unlawful Extraction or Use of Natural Resources
(1) The tax for extraction or use of natural resources or for
pollution emitted into the environment above the volume specified
in limits shall be calculated by applying the tax rate
tenfold.
(2) If a person who extracts or uses natural resources or
performs polluting activities has not obtained the necessary
permit, licence or has not registered a Category C polluting
activity, the tax shall be calculated by applying the tax rate
tenfold.
(3) If the environment has been polluted or natural resources
have been extracted without obtaining the necessary permit or
registering a Category C polluting activity, it shall be assumed
that the actual volume emitted or extracted is such as emitted or
extracted by equipment of an equal capacity and operation profile
in the calculated time period of use of that equipment, unless
the taxpayer can prove the actual amount.
[23 November 2020; 7 December 2023]
Section 22. Calculation of the Tax
for Pollution Emitted into the Environment due to Force Majeure
or during a Certain Period of Time due to Atypical Operation of
the Device
(1) The tax for pollution emitted into the environment due to
force majeure shall be calculated for the whole volume of
pollution in the same manner as for pollution emitted within
specified limits, provided that the taxpayer has informed the
State Environmental Service without delay, but not later than
within one working day in writing and performed measures
coordinated with the State Environmental Service in order to
prevent further pollution.
(2) If the taxpayer has not informed the State Environmental
Service of the occurrence of force majeure and has not
performed measures in order to prevent further pollution, the
volume of actually emitted pollution shall be added to the limit
specified to the taxpayer. The tax for pollution of the
environment within the specified limit shall be paid in
accordance with the tax rate specified in Annexes to this Law,
but for pollution emitted into the environment above the
specified limit the tax shall be paid tenfold.
(3) The tax for pollution emitted into the environment due to
atypical operation of the device, including adjusting or testing
of a new device or a part thereof prior putting into service
thereof or following the reconstruction in accordance with that
specified in the technical documentation of the device, and also
testing of the device or a part thereof in accordance with that
specified in the technical documentation, shall be calculated for
the whole volume of pollution in the same manner as for pollution
emitted within specified limits, if the operator ensures the
compliance with the provisions stipulated by the environmental
protection institutions when the device is operating under
atypical conditions.
[12 June 2009]
Chapter IV
Calculation of the Tax for Goods Harmful to the Environment,
Packaging, Coal, Coke, and Lignite (Brown Coal), Disposable
Tableware and Accessories, Textile Products, Disposable Products
Containing Plastic and Fishing Gear Containing Plastic,
Radioactive Substances, and also Vehicles and Fireworks
[7 December 2023 / The
new wording of the title of the Chapter shall come into force on
1 July 2024. See Paragraph 43 of Transitional
Provisions]
Section 23. Calculation of the Tax
for Goods Harmful to the Environment
(1) The tax for goods harmful to the environment shall be
calculated according to the tax rates for types of goods in
accordance with Annex 6 to this Law.
(11) The tax for goods harmful to the environment
for the taxpayer referred to in Section 3, Paragraph
1.1 of this Law shall be calculated, in accordance
with Annex 6 to this Law, by the institution under subordination
of the Ministry of Environmental Protection and Regional
Development in conformity with the tax rates for the types of
goods which have not been recycled or recovered.
(2) The tax for sale of goods harmful to the environment in
Latvia or use of goods harmful to the environment for ensuring
economic activities thereof shall be calculated in euros per each
physical unit or weight unit of goods.
(3) [19 December 2006]
(4) [19 December 2006]
(5) The weight or number of goods harmful to the environment
shall be justified by accounting documents. The taxpayer shall
ensure for the accounting of goods harmful to the environment in
order to justify tax calculations.
(6) The Cabinet shall determine:
1) the accounting documents to be used in confirming the
weight of goods harmful to the environment and the information to
be included therein;
2) the methods for the determination of the weight of the
goods harmful to the environment if the taxpayer does not have
accounting documents confirming the weight of the goods harmful
to the environment at his or her disposal;
3) the procedures for the determination of a person who may
perform the audit of the waste management system for the waste of
goods harmful to the environment;
4) the procedures for the auditing of the waste management
system for goods harmful to the environment.
(7) The following tax rates shall be applied to the tyres
equipped on the vehicles specified in Section 3, Paragraph one,
Clause 5 of this Law:
1) the tyres equipped on a vehicle of category L - EUR 10 per
vehicle;
2) the tyres equipped on a vehicle of category M2, N2, or O3 -
EUR 100 per vehicle;
3) the tyres equipped on a vehicle of category M3, N3, or O4 -
EUR 170 per vehicle;
4) the tyres equipped on a vehicle of category O1 or O2 - EUR
20 per vehicle.
[19 December 2006; 19 September 2013; 26 April 2018; 7
December 2023]
Section 23.1 Calculation
of the Tax for Coal, Coke, and Lignite (Brown Coal)
(1) The tax for coal, coke, and lignite (brown coal) shall be
calculated in accordance with the rates referred to in Annex 9 to
this Law for each weight unit of coal, coke, and lignite (brown
coal) depending upon its thermal input.
(2) The weight and thermal input of coal, coke, and lignite
(brown coal) shall be justified by accounting documents. The
taxpayer shall ensure for the accounting of coal, coke, and
lignite (brown coal) in conformity with the thermal input thereof
in order to justify tax calculations.
(3) If the thermal input of coal, coke, and lignite (brown
coal) in accounting documents is indicated in specified
intervals, the highest limit of the interval shall be used for
the calculation of the tax.
(4) [14 November 2019]
(5) [14 November 2019]
[19 December 2006; 8 November 2007; 14 November
2019]
Section 24. Calculation of the Tax
for Packaging and for the Disposable Tableware and
Accessories
(1) The tax for packaging and disposable tableware and
accessories shall be calculated in accordance with the rates
referred to in Annex 7 to this Law for each weight unit of
packaging material type or each weight unit of disposable
tableware or accessories material type.
(11) The tax for packaging and disposable tableware
and accessories for the taxpayer referred to in Section 3,
Paragraph 1.1 of this Law shall be calculated by the
institution under subordination of the Ministry of Environmental
Protection and Regional Development in conformity with the rates
laid down in Paragraph five of this Section or Annex 7 to this
Law for each weight unit of the type of packaging material or for
each weight unit of the type of the material of tableware or
accessories which has not been recycled or recovered.
(12) The tax for deposit packaging for the taxpayer
referred to in Section 3, Paragraph 1.2 of this Law
shall be calculated by the institution under subordination of the
Ministry of Environmental Protection and Regional Development in
conformity with the rates laid down in Annex 7 to this Law for
each weight unit of the type of packaging material which has not
been accepted or recovered.
(2) The type and weight of packaging material and the type and
weight of material of disposable tableware and accessories shall
be substantiated with accounting documents. The taxpayer shall
ensure the accounting of packaging and disposable tableware and
accessories in order to substantiate tax calculations.
(3) The Cabinet shall determine:
1) accounting documents confirming the weight and type of
packaging materials and the information to be included
therein;
2) the authority which issues the statement regarding the
packaging material and the type and weight of disposable
tableware and accessories material if the taxpayer does not have
the necessary accounting documents confirming the material of
packaging or the type and weight of disposable tableware and
accessories material at his or her disposal;
3) the methodology for specifying the type and weight of
packaging material if the taxpayer does not have the accounting
documents confirming the type and weight of packaging material at
his or her disposal;
4) the maximum tolerances from the weight norm of packaging
and disposable tableware and accessories if the weight is
substantiated with accounting documents;
5) the methodology for the determination of type and weight of
disposable tableware and accessories material if the taxpayer
does not have the accounting documents confirming the type and
weight of disposable tableware and accessories material at his or
her disposal;
6) the procedures for the determination of a person who may
perform the audit of the used packaging management systems and
the management systems for disposable tableware and
accessories;
7) the procedures for auditing the used packaging management
systems and the management systems for disposable tableware and
accessories;
8) the procedures for the labelling of packaging made of
bioplastics and disposable tableware and accessories and the
information (labelling) to be indicated on such packaging and
such tableware and accessories on the type of materials.
(4) A taxpayer who pays the tax for packaging and who in
accordance with the laws and regulations regarding environmental
protection does not have to perform the recycling and recovery of
the used packaging shall calculate the tax in accordance with the
tax rates specified in Annex 7 of this Law for each weight unit
of packaging material type or, if it is not possible to ensure
substantiation of the type and weight of packaging material with
accounting documents, EUR 120 per year.
(5) In the case referred to in Section 4, Paragraph five of
this Law the following tax rate shall be applied to plastic
carrier bags:
1) lightweight plastic carrier bags - EUR 4.80 per one
kilogram;
2) plastic carrier bags the thickness of the material of which
is equal to or exceeds 50 microns - EUR 1.50 per one
kilogram.
(6) The tax rate specified in Clause 2 of Annex 7 to this Law
for packaging and disposable tableware and accessories of plastic
(polymer) source materials shall be applied for packaging and
disposable tableware and accessories on which the information
(labelling) laid down in laws and regulations is not
indicated.
(7) A taxpayer who pays the tax on composite packaging and
other packaging consisting of several materials shall:
1) ensure accounting for each type of the material included in
the packaging. If the type of material in a packaging unit does
not exceed five per cent of the total mass of the packaging unit,
it can be added to the type of material which is prevailing in
terms of weight;
2) apply the tax rates specified in Annex 7 to this Law for
each type of the material included in the packaging, except for
composite cardboard packaging intended for food and beverages
(hereinafter - the composite cardboard packaging).
(8) In the case referred to in Section 3, Paragraph
1.3 of this Law, the following tax rate shall be
applied:
1) EUR 0.80 per one kilogram of plastic packaging which is
recyclable but was not recycled during the reporting period;
2) EUR 1.25 per one kilogram of plastic packaging the material
properties of which do not allow it to be recycled and which was
not recovered during the reporting period.
[13 December 2007; 14 November 2008; 19 September 2013; 6
November 2013; 15 December 2016; 26 April 2018; 30 April 2020; 9
July 2020; 7 December 2023 / Paragraph eight shall come
into force on 1 July 2024. See Paragraph 43 of
Transitional Provisions]
Section 24.1 Calculation
of the Tax for Fireworks
A taxpayer shall calculate and pay the tax for fireworks
marketed in the Republic of Latvia or used for ensuring of his or
her economic activity by applying the tax rate in the amount of
three per cent from the purchase value of such fireworks. The
taxpayer shall ensure accounting of fireworks marketed and used
for ensuring of his or her economic activity in order to justify
the calculation of the tax.
[15 December 2016]
Section 25. Calculation of the Tax
for Radioactive Substances
The tax for radioactive substances, based upon documents
certified by the supplier regarding the composition of the
radioactive substances and the total radioactivity, shall be
calculated in accordance with the rates referred to in Annex 8 to
this Law for each cubic metre of radioactive waste which has been
created utilising such substances, and also taking into account
the following conditions:
1) the tax for utilisation of radioactive substances shall be
calculated in proportion to the radioactivity of that radioactive
waste which will be created utilising radioactive substances,
pursuant to the relevant tax rate, but the tax shall not be less
than 0,001 from the rate for radionuclide groups 1, 2, 3, 4, 5,
and 6 and 0.2 from the rate for radionuclide group 7;
2) if an open and a closed radioactive radiation source are
used concurrently, the tax shall be calculated for each
radioactive radiation source separately, taking into account the
conditions referred to Clause 1 of this Section.
Section 26. Calculation of the Tax
for Vehicles
(1) The tax rate:
1) for one vehicle of categories M1 and N1 which is registered
permanently for the first time in Latvia shall be EUR 110;
2) for one vehicle which is being removed from the register
for writing-off in the State joint-stock company Road Traffic
Safety Directorate without a certificate of destruction of an
end-of-life vehicle, if a certificate of destruction of an
end-of-life vehicle should be issued, shall be EUR 165.
(2) The Cabinet shall determine:
1) the requirements for one person who is entitled to perform
the audit of the management system for end-of-life vehicles;
2) the procedures for the auditing of the management system
for end-of-life vehicles.
[20 December 2010; 19 September 2013; 6 November 2013; 23
November 2016; 3 April 2019; 7 December 2023]
Section 26.1 Calculation
of the Tax for Textile Products
(1) The taxpayer shall calculate and pay the tax for textile
products sold in the Republic of Latvia and used for ensuring his
or her economic activities by applying the tax to each weight
unit of the textile product. The taxpayer shall ensure accounting
of textile products in order to justify the tax calculation.
(2) The tax rate of EUR 0.50 per one kilogram shall be
applicable to the textile products.
[7 December 2023 / Section shall come into force on
1 July 2024. See Paragraph 43 of Transitional
Provisions]
Section 26.2 Calculation
of the Tax for Products Containing Plastic
(1) If the taxpayer sells or uses for ensuring his or her
economic activities the disposable products containing plastic or
fishing gear containing plastic brought in from other countries
and does not apply the extended producer responsibility scheme
thereto in accordance with the requirements laid down in Section
10 of the Law on the Reduction of Consumption of Products
Containing Plastic, he or she shall calculate and pay tax on the
disposable products containing plastic (wet wipes, balloons,
tobacco product filters and filters intended for use with tobacco
products) and fishing gear containing plastic sold in the
Republic of Latvia or used for ensuring his or her economic
activities. The tax shall be calculated for each weight unit of
the product and fishing gear. The taxpayer shall ensure
accounting of such products and fishing gear in order to justify
the tax calculation.
(2) The tax shall be applied to the following disposable
products containing plastic:
1) wet wipes;
2) balloons;
3) tobacco product filters and filters intended for use with
tobacco products.
(3) The following tax rate shall be applied:
1) for wet wipes and balloons - EUR 12.20 per one
kilogram;
2) for tobacco product filters and filters intended for use
with tobacco products - EUR 8.00 per one kilogram;
3) for fishing gear containing plastic - EUR 4.80 per one
kilogram.
[7 December 2023 / Section shall come into force on
1 July 2024. See Paragraphs 43 and 44 of Transitional
Provisions]
Chapter V
Payment of the Tax, Reports on the Calculated Tax, Division of
Payments of the Tax, and Use of the Local Government Basic Budget
Resources Obtained from Payments of the Tax
[14 November 2019]
Section 27. Procedures for the
Payment of the Tax and Submission of Reports on Calculated
Natural Resources Tax
(1) The Cabinet shall determine:
1) the procedures for the accounting of the type and amount of
extracted or used natural resources, environmental pollution and
goods harmful to the environment, textile products, disposable
products containing plastic and fishing gear containing plastic,
packaging, disposable tableware and accessories, radioactive
substances, and fireworks;
2) the procedures for the calculation and payment of the
tax;
3) the report form for the calculated natural resources tax
and procedures for filling in and submission thereof.
A taxpayer shall, by the 20th date of the next
month following the quarter, calculate and submit a report on the
calculated natural resources tax (hereinafter - the report) to
the State Revenue Service for the preceding quarter, except for
the cases referred to in Paragraph four of this Section when the
report for the preceding year shall be submitted by 20 January of
the following year, and the cases referred to in Paragraph
fourteen of this Section when the report for the preceding year
shall be submitted by 20 October of the following year, and also
the cases referred to in Paragraph fifteen of this Section when
the report for the preceding year shall be submitted by 20 April
of the following year.
(21) A taxpayer shall submit a report for the
preceding quarter starting from the quarter when the criterion
referred to in Paragraph four, Clause 2 of this Section is
exceeded (except for the case when the report is only submitted
for pollution emitted into the environment due to a Category C
polluting activity).
(3) A taxpayer shall, by the 23rd date of the next
month following the quarter, pay the tax for the preceding
quarter into the single tax account if it has not been laid down
otherwise in this Section.
(4) A taxpayer shall, by the 20 January of the following year,
calculate and, by the 23 January, pay the tax for the previous
year into the single tax account:
1) pollution emitted into the environment due to Category C
polluting activities regardless of the tax amount calculated;
2) the calculated tax if, according to the basic rates, the
tax amount does not exceed EUR 142.29 per year for all taxable
objects of the taxpayer in total.
(41) The taxpayer referred to in Section 3,
Paragraphs 1.1 and 1.2 of this Law shall
make the calculated payment of the tax within 30 days after the
institution under subordination of the Ministry of Environmental
Protection and Regional Development has taken the decision on
setting in of the obligation to pay the tax.
(5) A taxpayer shall pay the tax for a vehicle prior to the
first permanent registration of the vehicle in Latvia. If the
vehicle is deleted from the register within six months after
registration because it is brought out of Latvia, the tax paid
shall be reimbursed within 30 days after receipt of the relevant
submission by the taxpayer. The Cabinet shall determine the
procedures for the payment of the tax and reimbursement of the
tax paid for the vehicle.
(51) A taxpayer shall pay the tax for the tyres
equipped on the vehicles specified in Section 3, Paragraph one,
Clause 5 of this Law into the single tax account before the first
permanent registration of the vehicle in Latvia.
(52) Persons who pay the tax for the tyres equipped
on the vehicles specified in Section 3, Paragraph one, Clause 5
of this Law need not submit a report when registering the vehicle
permanently for the first time in Latvia. The State joint-stock
company Road Traffic Safety Directorate shall, by the
5th date of the next month following the quarter, send
electronically to the institution under subordination of the
Ministry of Environmental Protection and Regional Development the
information on the number of vehicles registered permanently for
the first time in Latvia in the preceding quarter that are not
subject to Section 3, Paragraph one of the End-of-Life Vehicles
Management Law, the categories of such vehicles, and the paid
tax.
(6) If the tax is paid (or is intended to be paid) in
accordance with Paragraph five of this Section, but the vehicle
is not brought out of Latvia or is brought out and then again
brought back into Latvia and re-registered in Latvia, the tax
shall be paid in accordance with this Section.
(7) A taxpayer shall, by the 20th date of the next
month following the quarter, submit a report to the State Revenue
Service on the preceding quarter, except for the cases referred
to in Paragraph four of this Section when the report for the
preceding year shall be submitted by 20 January of the following
year. A taxpayer who is exempt from the payment of the tax in
accordance with Section 8, 8.1, 9, or 9.1
of this Law shall not submit a report for the period in which the
exemption from the payment of the tax was applied. For this
period, the taxpayer or manager shall submit to the institution
under subordination of the Ministry of Environmental Protection
and Regional Development a report on the calculated tax in
accordance with the laws and regulations regarding the procedures
for applying exemptions from payment of the tax for packaging,
including deposit packaging, disposable tableware and
accessories, textile products, and goods harmful to the
environment.
(71) A taxpayer who pays the tax for vehicles,
packaging, including deposit packaging, or disposable tableware
and accessories, textile products, and goods harmful to the
environment which are exempt from payment of the tax in
accordance with Section 7, 8, 8.1, 9, or
9.1 of this Law and which have not been accepted,
re-used, recycled, or recovered in accordance with the
requirements of laws and regulations and the agreement on
ensuring the operation of the deposit-refund scheme or the
management agreement, and also the taxpayer referred to in
Section 3, Paragraphs 1.1 and 1.2 of this
Law need not submit a report to the State Revenue Service.
(8) Persons who pay tax for the first permanent registration
of the vehicle in Latvia shall not submit a report. The State
joint-stock company Road Traffic Safety Directorate by the
5th date of the next month following the quarter shall
send to the State Revenue Service information in electronic form
on the vehicles permanently registered in Latvia for the first
time to which Section 3, Paragraph one of the End-of-Life
Vehicles Management Law is applicable.
(9) If a foreign person who is not registered as a taxpayer in
the State Revenue Service is the first to sell goods harmful to
the environment, textile products, or goods in packaging or to
use them for ensuring economic activities thereof in the Republic
of Latvia, the permanent representation of the foreign person,
recipient of the goods, or another person in Latvia with whom a
written agreement on the assumption of liabilities in relation to
the tax has been entered into shall pay the tax and submit a
report instead of the foreign person.
(10) If a foreign person who is not registered as a taxpayer
in the State Revenue Service and does not have permanent
representation or who has not entered into a written agreement on
the assumption of liabilities in relation to the tax sells goods
harmful to the environment, textile products, or goods in
packaging or uses them for ensuring economic activities thereof
in the Republic of Latvia, the tax in the State budget shall be
paid by the foreign person itself. In such a case the foreign
person shall not submit a report.
(11) A taxpayer who sells goods harmful to the environment or
goods in packaging to another person who brings them out from the
Republic of Latvia and can substantiate the bringing out of the
relevant goods harmful to the environment or goods in packaging
with documents:
1) shall not pay the tax if the sale and bringing out of goods
harmful to the environment or goods in packaging has taken place
in one tax payment period;
2) shall count in the paid tax amount as advance payment of
tax if the sale and bringing out of goods harmful to the
environment or goods in packaging has taken place in different
tax payment periods and the taxpayer can substantiate the tax
payment with documents.
(12) A person who has not performed taxable activities in the
taxation period shall not provide a report on the relevant
taxation period to the State Revenue Service. If the person has
failed to submit the report for the relevant taxation period, the
State Revenue Service shall consider that the person did not have
the obligation to pay the tax and provide the report in the
taxation period. This condition shall not apply to a taxpayer who
conforms to the requirements laid down in Section 13, Paragraph
six of this Law.
(13) A taxpayer who, to ensure his or her economic activity,
imports goods harmful to the environment used for the production
of new goods, if these new goods are exported from the Republic
of Latvia and a taxpayer can substantiate the export of the
relevant goods with documents:
1) shall not pay the tax if the import of goods harmful to the
environment, use of goods for the production of new goods and the
export of these new goods has taken place in one tax payment
period;
2) shall include the paid tax amount as advance payment of tax
if the import of goods harmful to the environment, use of goods
for the production of new goods and the export of these new goods
has taken place in different tax payment periods.
(14) The taxpayer shall calculate the tax for the used
packaging specified in Section 3, Paragraph 1.1 of
this Law by 20 October of the following year. The taxpayer shall
pay the calculated tax for the preceding year into the single tax
account by 23 October of the following year. The Cabinet shall
determine the procedures for paying the tax on plastic packaging
and plastic contained in composite packaging that was not
recycled or recovered in the reporting period.
(15) The taxpayer shall calculate the tax for disposable
products containing plastic and fishing gear containing plastic
by 20 April of the following year. The taxpayer shall pay the
calculated tax for the previous year into the single tax account
by 23 April of the following year.
[19 December 2006; 14 November 2008; 12 June 2009; 20
December 2010; 19 September 2013; 6 November 2013; 23 November
2016; 15 December 2016; 26 April 2018; 30 April 2020; 23 November
2020; 7 December 2023 / Amendment to Paragraph one and the
new wording of Paragraph 7.1 shall come into force on
1 July 2024. See Paragraphs 43 and 44 of Transitional
Provisions]
Section 28. Inclusion of Tax
Payments in the Budget
(1) The State Revenue Service shall divide tax payments
according to budgets pursuant to place of registration of the
taxpayer.
(2) Tax payments for the extraction or use of natural
resources or environmental pollution (except for the cases
referred to in Paragraphs three, four, and 4.1 of this
Section), within the amounts specified by the limits, shall be
included as follows:
1) in 2024, 60 per cent into the State basic budget, 40 per
cent into the basic budget of such local government within the
territory of which the relevant activity is performed;
2) in 2025, 50 per cent into the State basic budget, 50 per
cent into the basic budget of such local government within the
territory of which the relevant activity is performed;
3) in 2026, 40 per cent into the State basic budget, 60 per
cent into the basic budget of such local government within the
territory of which the relevant activity is performed.
(3) The tax payments for:
1) the use of useful properties of the subterranean depths by
pumping natural gas into geological structures shall be included
into the basic budget of such local government in the territory
of which the relevant activity is performed (if the activity
takes place in the territory of several local governments -
proportionally to the territory utilised);
2) the use of radioactive substances shall be included into
the basic budget of such local government in the territory of
which the radioactive waste disposal site is located.
(4) Payments of the tax shall be included into the State basic
budget for:
1) the incineration of waste;
2) carbon dioxide (CO2) emissions into air;
3) goods harmful to the environment, packaging, disposable
tableware and accessories, textile products, disposable products
containing plastic, fishing gear containing plastic, and
vehicles;
4) coal, coke, lignite (brown coal), and fireworks;
5) the use of water resources for production of electricity in
a hydroelectric power plant;
6) the extraction and use of unlawful natural resources.
(41) Tax payments for the disposal of waste in
accordance with Paragraph 1 of Annex 3 to this Law shall be
paid:
1) in 2024, 60 per cent into the State basic budget, 40 per
cent into the basic budget of such local government within the
territory of which waste is disposed of;
2) in 2025, 50 per cent into the State basic budget, 30 per
cent into the basic budget of such local government within the
territory of which waste is disposed of, and 20 per cent into the
basic budgets of all local governments in the respective waste
management region (in proportion to the population at the
beginning of the previous year);
3) in 2026, 40 per cent into the State basic budget, 30 per
cent into the basic budget of such local government within the
territory of which waste is disposed of, and 30 per cent into the
basic budgets of all local governments in the respective waste
management region (in proportion to the population at the
beginning of the previous year);
4) in 2027, 20 per cent into the State basic budget, 40 per
cent into the basic budget of such local government within the
territory of which waste is disposed of, and 40 per cent into the
basic budgets of all local governments in the respective waste
management region (in proportion to the population at the
beginning of the previous year).
(42) Tax payments for the disposal of waste in
accordance with Paragraph 2 of Annex 3 to this Law shall be
paid:
1) 20 per cent into the State basic budget;
2) 80 per cent into the basic budget of such local government
in the territory of which waste is disposed of.
(43) The Ministry of Environmental Protection and
Regional Development shall evaluate in accordance with the Waste
Management Law whether the preparation of municipal waste for
re-use, the recycling of waste, and the material recovery,
including recycling of biological waste, achieve the specified
objectives. If it is established that the objectives of the local
government for the previous calendar year have not been achieved,
the institution under subordination of the Ministry of
Environmental Protection and Regional Development shall decide to
change the division of tax payments between the State and local
government budgets. Based on this decision, in the next calendar
year, tax payments for waste disposal that are paid into the
basic budget of the local governments in the respective waste
management region shall be paid into the State basic budget in
full amount. The Ministry of Environmental Protection and
Regional Development shall inform of such division the taxpayer,
the State Revenue Service, and the regional waste management
centre that has the obligation to provide information to the
respective local governments.
(5) Fine payments collected for the violations of this Law
shall be paid into the State basic budget.
(6) Late payment charge for tax payments shall be paid into
the State basic budget and the basic budget of a local government
in accordance with the division specified in Paragraphs two,
three, four, 4.1 and 4.2 of this
Section.
[19 December 2006; 12 June 2009; 6 November 2013; 23
November 2016; 14 November 2019; 23 November 2020; 7 December
2023 / Amendment to Paragraph four, Clause 3 regarding the
supplementation thereof after the word "accessories" with the
words "textile products, disposable products containing plastic,
and fishing gear containing plastic" shall come into force on 1
July 2024. See Paragraph 43 of Transitional
Provisions]
Section 29. Use of the Local
Government Basic Budget Resources Obtained from Payments of the
Tax
(1) Local government basic budget resources obtained from
payments of the tax and the resources of the environmental
protection fund established by a local government shall only be
used for the financing of such measures and projects which are
related to environmental protection, for example, education and
instruction in the field of environmental protection,
environmental monitoring, preservation and protection of
biological diversity, air protection and climate change, study,
evaluation, renewal of environmental and natural resources, water
protection, protection and restoration of soils and the ground,
strengthening of the performance of environmental protection
institutions and public environment inspectors, waste management,
radioactive waste administration. The local government may also
use the basic budget resources or the resources of the
environmental protection fund established by the local government
as compensation to residents residing in an area subject to the
impact of a waste landfill site to cover the administration costs
for the account of closing of the landfill site opened in the
Treasury or to mitigate the discomfort of residents caused by
polluting activities and the extraction and use of natural
resources.
(2) The local government may establish an environmental
protection fund of the local government by using the basic budget
resources obtained from payments of the tax. The purposes for
which the local government uses the resources referred to in
Paragraph one of this Section shall be determined in the binding
regulations of the local government or approved by a decision of
the council.
[14 November 2019; 7 December 2023]
Chapter VI
Tax Administration
Section 30. Competence of Tax
Administration
(1) The Ministry of Environmental Protection and Regional
Development and the institutions subordinate thereto shall
control the use of natural resources, the amount of goods harmful
to the environment, coal, coke, and lignite (brown coal),
packaging, textile products, disposable products containing
plastic and fishing gear containing plastic, and radioactive
substances used for ensuring economic activities and the
conformity with the norms for the recovery of the used packaging,
and also the amount of fireworks. The State Construction Control
Bureau shall control the accounting of the amount of hydrocarbons
extracted in the exclusive economic zone of the Republic of
Latvia or within the territory of Latvia and the readings of the
measuring devices (meters) related to the well exhaust
flange.
(2) Calculation of the tax shall be controlled by the Ministry
of Environmental Protection and Regional Development, the
institutions subordinate thereto or the State Construction
Control Bureau, and the State Revenue Service.
(3) Control, accounting, collection, and distribution of tax
payments shall be performed by the State Revenue Service.
(4) The Ministry of Environmental Protection and Regional
Development, the institutions subordinate thereto or the State
Construction Control Bureau, and the State Revenue Service shall
cooperate in the implementation of this Law and in the exchange
of information and data related to tax and application thereof on
regular basis.
(5) The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall supervise
and control the application of the extended producer
responsibility scheme.
[19 December 2006; 20 December 2010; 6 November 2013; 9
July 2020; 7 December 2023 / Amendments to Paragraph one
regarding the supplementation of the Paragraph after the words
"lignite (brown coal), packaging" with the words "textile
products, disposable products containing plastic and fishing gear
containing plastic" and also supplementation of the Paragraph
with the sentence "The State Construction Control Bureau shall
control the accounting of the amount of hydrocarbons extracted in
the exclusive economic zone of the Republic of Latvia or within
the territory of Latvia and the readings of the measuring devices
(meters) related to the well exhaust flange." shall come into
force on 1 July 2024. See Paragraph 43 of Transitional
Provisions]
Chapter VII
Liability
Section 31. Liability of Reduction
of Tax Base and Other Violations of the Law
(1) Also a fine shall be collected from the taxpayer in
twofold amount of the unpaid tax according to the basic rates in
the following cases:
1) for the extraction or use of natural resources or the
amount of pollution emitted into the environment not indicated
(hidden) in reports;
2) for the amount of goods harmful to the environment,
packaging, textile products, coal, coke, and lignite (brown
coal), disposable tableware and accessories, radioactive
substances of fireworks sold or used for ensuring economic
activities thereof not indicated (hidden) in reports;
3) if the taxpayer has provided incomplete information to the
manager in the case referred to in Section 7, 8, 9, or
9.1 of this Law or to the operator of the
deposit-refund scheme referred to in Section 8.1,
Paragraph one of this Law on the amount of tax objects or has not
indicated it at all and recycling or recovery has not been
performed in the corresponding amount.
(2) The fine for packaging provided in Paragraph one, Clause 2
of this Section shall be calculated in accordance with the
procedures laid down in Section 24, Paragraph three of this Law
provided that costs related to the issuance of the statement of
the institution stipulated by the Cabinet is covered by
taxpayer.
(3) [26 April 2018]
(4) [26 April 2018]
[19 December 2006; 8 May 2008; 14 November 2008; 12 June
2009; 20 December 2010; 6 November 2013; 23 November 2016; 15
December 2016; 26 April 2018; 30 April 2020; 7 December 2023
/ Amendments to Paragraph one, Clause 2 regarding the
supplementation thereof after the word "packaging" with the words
"textile products" and Clause 3 regarding the replacement of the
numbers and words "Section 7, 8, or 9" with the numbers and words
"Section 7, 8, 9, or 9.1" shall come into force on 1
July 2024. See Paragraph 43 of Transitional
Provisions]
Section 32. Late Payment Charge
Late payment charge shall be calculated and collected in
accordance with the procedures and amounts laid down in the law
On Taxes and Fees.
Transitional Provisions
1. With the coming into force of this Law, the law On Natural
Resources Tax (Latvijas Republikas Saeimas un Ministru
Kabineta Ziņotājs, 1995, No. 22; 1997, No. 3; 2000, No. 10; 2002,
No. 3; 2004, No. 2, 10) is repealed.
2. Until 1 July 2006 Cabinet Regulation No. 555 of 29 June
2004, Procedures for Calculation and Payment of Natural Resources
Tax, shall be in force insofar as it is not in contradiction with
this Law.
3. Until 31 December 2006 Cabinet Regulation No. 270 of 25
June 2002, Procedures for Application of Natural Resources Tax
Relief to Undertakings (Companies) Implementing a Voluntary
Programme for the Management of Packaging Waste, shall be in
force insofar as it is not in contradiction with this Law.
4. The Cabinet shall, by 1 July 2006 issue the regulations
referred to in this Law, except for the regulations referred to
Section 9 of this Law which the Cabinet shall issue by 1 April
2006. The Cabinet shall, by 1 October 2006, issue the regulations
referred to in Section 23, Paragraph six, Clauses 3 and 4 and the
regulations referred to in Section 24, Paragraph three, Clauses 6
and 7 of this Law.
5. Section 8 of this Law shall come into force on 1 January
2007.
6. Section 27, Paragraph two of this Law regarding submission
of report in electronic form for coordination in the State
Revenue Service shall be applicable from the day when a secure
electronic signature is ensured for the electronic document.
Until then the report for the preceding quarter shall be
submitted to the relevant regional environmental board of the
State Revenue Service in paper form and, where possible, in
electronic form.
7. Tax paid in subsidies until 30 June 2006 for goods harmful
to the environment shall be reimbursed from grants provided to
the State Environmental Protection Fund in annual State Budget
Law for legal persons who in accordance with the technological
and environmental protection requirements laid down in laws and
regulations perform recycling or recovery of waste of these goods
in the territory of the Republic of Latvia or bring out such
waste for recovery or recycling outside the territory of the
Republic of Latvia, and also for implementation of the target
programme.
8. Until 1 October 2006 the Ministry of Environment on the
basis of the recommendation of the Packaging Management Council
is entitled to specify exemptions from tax up to 80 per cent to
merchants who implement a voluntary management programme for used
packaging in accordance with Cabinet Regulation No. 270 of 25
June 2002, Procedures for Application of Natural Resources Tax
Relief to Undertakings (Companies) Implementing a Voluntary
Programme for the Management of Packaging Waste and in accordance
with the criteria and requirements for voluntary management
programmes of the used packaging as stipulated by the Cabinet.
Exemptions from the tax in accordance with the Cabinet
regulations referred to in this Clause may be specified for a
time period not longer than until 31 December 2006 and applied
until the end of this time period.
9. Exemptions from the tax granted to packagers prior to
coming into force of this Law shall be applied until the end of
the relevant time period, but not longer than until 31 December
2006.
10. In addition to the tax calculated and paid for the volume
of packaging which is not recycled or recovered up to 31 December
2006 in accordance with the norms of recycling or recovery of the
packaging waste laid down in the Packaging Law and other laws and
regulations governing packaging management, a fine triple the
amount of tax rate shall be calculated and paid. The taxpayer
shall calculate and pay the fine for the amount of unrecycled or
non-recovered packaging after submission of the annual report
specified in the Packaging Law to the regional environmental
board of the State Environmental Service or the Environment State
Bureau. If, upon examination of the annual report, the regional
environmental board determines that the norms of recycling or
recovery of the packaging waste were not fulfilled, the
environmental State inspector shall draw up an inspection act and
present it to the taxpayer. If the taxpayer has not paid the
fine, the decision on the amount of the tax to be additionally
paid into the budget of the State Revenue Service, indicating the
time period for payment of the additionally calculated sum. The
taxpayer shall make the additional payments of the tax according
to the decision within 20 days after becoming acquainted with the
decision. The State Revenue Service has the right to recover the
indicated amount on an uncontested basis.
[19 December 2006; 12 June 2009]
11. The conditions of exemption from the tax granted to the
manufacturer of vehicles or the authorised representative thereof
shall not change after coming into force of this Law until the
end of time period of exemption from the relevant tax.
12. The tax paid for the vehicle until 31 December 2006 shall
be reimbursed in the form of grants to the end-of-life vehicle
recycling company for collected (also collected discarded
end-of-life vehicles) and recycled vehicles, and also for the
implementation of target programmes in accordance with the
End-of-Life Vehicles Management Law. The end-of-life vehicle
recycling company may not receive grants for recycled vehicles
for the management of which this company has entered into an
agreement with the relevant manufacturer of vehicles or the
authorised representative thereof if the manufacturer of the
vehicles or authorised representative thereof is exempted from
payment of the tax.
13. The reports referred to in Section 8, Paragraph four,
Clause 4 and Section 9, Paragraph two, Clause 4 of the Law shall
be audited from year 2008 when reports on year 2007 shall be
submitted to the Ministry of Environment.
14. The Cabinet shall, by 1 July 2007, issue the new
regulations provided for in Section 4, Paragraph three, Clauses 1
and 2, Section 4, Paragraph four, Section 12, Paragraph two,
Section 14, Section 15, Paragraph one, Section 16, Paragraph two,
Section 17, Section 20, Section 23, Paragraph six, Clauses 1 and
2, Section 24, Paragraph three, Clauses 1, 2, 3, 4, and 5,
Section 27, Paragraph one, Clauses 1, 2, and 3 of this Law. Up to
the day of the coming into force of such regulations, but not
longer than up to 1 July 2007, Cabinet Regulation No. 504 of 20
June 2006, Procedures for the Calculation and Payment of Natural
resources Tax, insofar as it is not in contradiction with this
Law.
[19 December 2006]
15. Amendments to Sections 7, 8, and 9 of this Law shall come
into force on 1 July 2008.
[8 May 2008]
16. The Cabinet shall, by 1 July 2008, issue new regulations
provided for in Section 7, Paragraph two of this Law. Until the
day of the coming into force of such regulations, but not longer
than until 1 July 2008, Cabinet Regulation No. 503 of 20 June
2006, Procedures for the Payment and Refund of Natural Resources
Tax for Vehicles and Procedures for Exemption from Payment of
Natural Resources Tax for Vehicles, shall be in force, insofar as
it is not in contradiction with this Law.
[8 May 2008]
17. The Cabinet shall, by 1 July 2008, issue new regulations
provided for in Section 8, Paragraph two and in Section 9,
Paragraph two of this Law. Until the day of the coming into force
of such regulations, but not longer than until 1 July 2008,
Cabinet Regulation No. 915 of 6 November 2006, Procedures for
Exemption from the Natural Resources Tax for Packaging and
Disposable Tableware and Accessories, and Cabinet Regulation No.
437 of 26 June 2007, Procedures for Exemption from Payment of
Natural Resources Tax for Goods Harmful to the Environment, shall
be in force, insofar as they are not in contradiction with this
Law.
[8 May 2008]
18. Amendments to Section 19 of this Law in respect of
specification of tax rate for groundwater which is used as an
ingredient of drinks or as an ingredient of food products in the
production process shall be applied starting from 1 January
2008.
[8 May 2008]
19. The Cabinet shall, by 1 April 2009, issue the regulations
provided for in Section 24, Paragraph three, Clause 8 of this
Law.
[14 November 2008]
20. The requirements referred to in Section 24, Paragraph six
of this Law shall come into force on 1 January 2010.
[14 November 2008; 12 June 2009]
21. Section 7, Paragraph nine of this Law in respect of
exemption of a person from payment of the tax shall come into
force on 1 April 2011.
[20 December 2010]
22. The reports referred to in Section 7, Paragraph two,
Clause 5 of this Law shall be audited starting from 2012 by
submitting a report for 2011 to the institution under
subordination of the Ministry of Environmental Protection and
Regional Development.
[20 December 2010]
23. The requirements referred to in Section 17 if this Law in
respect of aircraft operators shall be applicable starting from 1
January 2013.
[20 December 2010]
24. The Cabinet shall, by 28 February 2011, issue the
regulations referred to in Section 7, Paragraph two, Paragraph
ten and Section 26, Paragraph two of this Law. Until the day of
coming into force of these regulations, but no longer than until
28 February 2011, Cabinet Regulation No. 450 of 17 June 2008,
Regulation Regarding Payment and Refund Procedure of Natural
Resources Tax for Vehicles and Regarding Procedure for Exemption
from the Payment of Natural Resources Tax for Vehicles, shall be
applied insofar as it is not in contradiction with this Law.
[20 December 2010]
25. On the basis of the norms that were in force until 31
December 2010, the exemption from the tax granted for the
manufacturer of the vehicle or the authorised representative
thereof shall be valid until the end of the term of exemption
from the relevant tax.
[20 December 2010]
26. The Cabinet shall, not later than by 30 June 2017, issue
the regulations referred to in Section 8, Paragraph two, Clause 8
of this Law.
[15 December 2016]
27. Amendments to Section 1, Clause 10 of this Law in relation
to the deletion of this Clause, to the second sentence of Section
4, Paragraph five in relation to the deletion of the words "or
oxy-degradable plastic", to Section 24, Paragraph three, Clause 8
in relation to the deletion of the words "or oxy-degradable
plastic", to Clause 2 of Table in relation to the deletion of the
words "or oxy-degradable plastic", and to Clause 5 of Table of
Annex 7 in relation to the deletion of the words "or
oxy-degradable plastic" shall come into force on 1 July 2018.
[26 April 2018]
28. The Cabinet shall, by 1 June 2018, issue the regulations
referred to in Section 11.1, Paragraph five of this
Law.
[26 April 2018]
29. The requirements in relation to the financial security for
managers and taxpayers shall be applicable from 1 July 2018. The
manager and the taxpayer who have entered into an agreement with
the institution under subordination of the Ministry of
Environmental Protection and Regional Development until 30 June
2018 shall submit the financial security laid down in Section
11.1 of this Law thereto by 30 December 2018.
[26 April 2018]
30. Amendments to Section 27, Paragraphs three and four of
this Law shall come into force on 1 January 2021.
[26 April 2018]
31. Upon terminating the management contract in the case
referred to in Section 7, 8, or 9 of this Law, and also in case
when the manager has not ensured the recycling or recovery
amounts laid down in the laws and regulations for specific types
of waste, however, the operation of the management contract is
not terminated, the institution under subordination of the
Ministry of Environmental Protection and Regional Development in
relation to the fulfilment of the laid down requirements for 2017
shall decide on an obligation to pay the tax in accordance with
the conditions of Section 31, Paragraph three of this Law which
were in force during the taxation period when the violation was
committed.
[26 April 2018]
32. The Cabinet shall, by 1 December 2018, issue the
regulations provided for in Section 8, Paragraph two, Clauses 11
and 12, and also Section 9, Paragraph two, Clauses 10 and 11 of
this Law.
[26 April 2018]
33. Section 8, Paragraph 1.1 of this Law and
amendment on the new wording of Section 8, Paragraph four shall
come into force on 1 July 2019.
[3 April 2019]
34. Amendments to Section 3, Paragraph one, Clause 1,
Sub-clause "d", Section 4, Paragraph one, Clause 3 of this Law
and Section 20.1, Paragraph four of this Law shall
come into force on 1 January 2021.
[14 November 2019]
35. Exemption from payment of the tax for deposit packaging in
accordance with Section 8.1 of this Law shall be
applied from 1 February 2022.
[30 April 2020]
36. Application of exemption from payment of the tax for
deposit packaging shall be discontinued for a taxpayer who has
entered into an agreement with the operator of the deposit-refund
scheme on participation in the deposit-refund scheme from 31
January 2022 in conformity with Section 8 of this Law.
[30 April 2020]
37. The institution under subordination of the Ministry of
Environmental Protection and Regional Development shall submit
the information referred to in Section 8.1, Paragraph
two of this Law to the State Revenue Service for the first time
until 1 April 2022.
[30 April 2020]
38. Starting from 1 January 2022, the requirements of Section
6.1 of this Law shall be binding on the extended
producer responsibility schemes which have commenced the
operation prior to 4 July 2018 and in the time period from 4 July
2018 until the day when this Section comes into force.
[9 July 2020]
39. Section 8., Paragraphs 1.2 and 1.3
of this Law shall come into force on 1 January 2022.
[9 July 2020]
40. The regulation of Section 9, Paragraph 1.1 of
this Law in respect of separate accounting and management of
photovoltaic panels, inverters, and electric accumulators for the
accumulation of voltage produced by photovoltaic panels shall be
applicable to taxpayers and managers starting from 1 January 2023
and shall also be applicable to the activities performed in 2022
in respect of which the report is to be provided in 2023.
[1 June 2023]
41. The Cabinet shall, by 1 October 2023, issue the
regulations referred to in Section 9, Paragraph two, Clause 6 of
this Law regarding the requirements for the acceptance and
storage of waste of photovoltaic panels, inverters, and electric
accumulators for the accumulation of voltage produced by
photovoltaic panels, for recycling the electric accumulators for
the accumulation of voltage produced by photovoltaic panels, and
the regulations referred to in Clause 12 regarding the procedures
by which a taxpayer who takes measures independently and covers
expenses related to waste management of the photovoltaic panels,
inverters, and electric accumulators for the accumulation of
voltage produced by photovoltaic panels shall register with an
institution under subordination of the Ministry of Environmental
Protection and Regional Development.
[1 June 2023]
42. A person who has, before 1 July 2023, brought in and uses
photovoltaic panels, inverters, and electric accumulators for the
accumulation of voltage produced by photovoltaic panels to ensure
his or her economic activity and who does not pay the tax in
accordance with the provisions of Section 9, Paragraph five of
this Law shall register with an institution under subordination
of the Ministry of Environmental Protection and Regional
Development by 1 September 2023.
[1 June 2023]
43. Amendments to Section 3, Paragraph one, Clause 2 and
Paragraph 1.1, Section 6.1, Paragraph one,
Section 11.1, Paragraph one, introductory part of
Section 11.2, Paragraph one, title of Chapter IV,
Section 27, Paragraph one, Clause 1 and Paragraph 7.1,
Section 28, Paragraph four, Clause 3, Section 30, Paragraph one,
Section 31, Paragraph one, Clauses 2 and 3, and also Section 1,
Clause 16, Section 3, Paragraph 1.3, Section 4,
Paragraph one, Clauses 12 and 13, Section 6.1,
Paragraph one, Clause 4, Section 9.1, Section 24,
Paragraph eight, and Sections 26.1 and 26.2
of this Law shall come into force on 1 July 2024.
[7 December 2023]
44. The provisions of Section 3, Paragraph one, Clause 2,
Sub-clause "f", Section 4, Paragraph one, Clause 13, Section
26.2, and Section 27, Paragraph one of this Law in the
wording referred to in Paragraph 43 of these Transitional
Provisions regarding the application of the natural resources tax
to wet wipes, balloons, and fishing gear containing plastic shall
be applied from 1 January 2025.
[7 December 2023]
45. The Cabinet shall, by 31 March 2024, issue the regulations
referred to in Section 6.1, Paragraph eight and
Section 27, Paragraph fourteen of this Law.
[7 December 2023]
46. The Cabinet shall, by 30 April 2024, issue the regulations
referred to in Section 4, Paragraph three, Clause 3, Section 8,
Paragraph two, Clause 13, and Section 9.1, Paragraph
two of this Law.
[7 December 2023]
47. Amendments to this Law regarding the deletion of Section
12, Paragraph two and the new wording of Paragraph three, and to
Annex 1, Paragraph 19 regarding the tax rate for the extraction
of hydrocarbons shall come into force concurrently with the
amendments to the law On Subterranean Depths which provide for
the withdrawal from the permit for use of natural resources and
the exclusion of the State fee for the extraction of
hydrocarbons.
[7 December 2023 / The abovementioned amendments
shall be included in the wording on the day of coming into force
of the corresponding amendments to the law On Subterranean
Depths]
Informative Reference to the
European Union Directives
[8 May 2008; 12 June 2009; 20
December 2010; 15 December 2016; 9 July 2020; 7 December
2023]
1. This Law contains legal norms arising from:
1) Directive 2003/87/EC of the European Parliament and of the
Council of 13 October 2003 establishing a scheme for greenhouse
gas emission allowance trading within the Community and amending
Council Directive 96/61/EC;
2) Council Directive 2003/96/EC of 27 October 2003
restructuring the Community framework for the taxation of energy
products and electricity (Text with EEA relevance);
3) Council Directive 2004/74/EC of 29 April 2004 amending
Directive 2003/96/EC as regards the possibility for certain
Member States to apply, in respect of energy products and
electricity, temporary exemptions or reductions in the levels of
taxation;
4) Directive 2000/53/EC of the European Parliament and of the
Council of 18 September 2000 on end-of life vehicles;
5) Directive 2002/96/EC of the European Parliament and of the
Council of 27 January 2003 on waste electrical and electronic
equipment (WEEE);
6) Directive 2003/108/EC of the European Parliament and of the
Council of 8 December 2003 amending Directive 2002/96/EC on waste
electrical and electronic equipment (WEEE);
7) European Parliament and Council Directive 94/62/EC of 20
December 1994 on packaging and packaging waste;
8) Directive 2004/12/EC of the European Parliament and of the
Council of 11 February 2004 amending Directive 94/62/EC on
packaging and packaging waste;
9) Directive 2006/66/EC of the European Parliament and of the
Council of 6 September 2006 on batteries and accumulators and
waste batteries and accumulators and repealing Directive
91/157/EEC (Text with EEA relevance);
10) Directive 2008/101/EC of the European Parliament and of
the Council of 19 November 2008 amending Directive 2003/87/EC so
as to include aviation activities in the scheme for greenhouse
gas emission allowance trading within the Community;
11) Directive 2008/98/EC of the European Parliament and of the
Council of 19 November 2008 on waste and repealing certain
Directives;
12) Directive (EU) 2015/720 of the European Parliament and of
the Council of 29 April 2015 amending Directive 94/62/EC as
regards reducing the consumption of lightweight plastic carrier
bags (Text with EEA relevance);
13) Directive 2012/19/EU of the European Parliament and of the
Council of 4 July 2012 on waste electrical and electronic
equipment (WEEE) (Text with EEA relevance);
14) Directive (EU) 2018/851 of the European Parliament and of
the Council of 30 May 2018 amending Directive 2008/98/EC on waste
(Text with EEA relevance);
15) Directive 94/22/EC of the European Parliament and of the
Council of 30 May 1994 on the conditions for granting and using
authorizations for the prospection, exploration and production of
hydrocarbons.
2. The legal norms have been coordinated with the European
Commission and European Union Member States in accordance with
Directive 98/34/EC of the European Parliament and of the Council
of 22 June 1998 laying down a procedure for the provision of
information in the field of technical standards and regulations
and Directive 98/48/EC of the European Parliament and of the
Council of 20 July 1998 amending Directive 98/34/EC laying down a
procedure for the provision of information in the field of
technical standards and regulations.
This Law shall come into force on 1 January 2006.
This Law has been adopted by the Saeima on 15 December
2005.
President V. Vīķe-Freiberga
Rīga, 29 December 2005
Natural Resources Tax Law
Annex 1
[7 December 2023 /
Paragraph 19 regarding the tax rate for the extraction of
hydrocarbons shall come into force concurrently with the
amendments to the law On Subterranean Depths and shall be
included in the wording of the Law on the day of coming into
force of the corresponding amendments. See Paragraph 47 of
Transitional Provisions]
Tax Rates for Extraction of
Natural Resources
No. |
Type of resources |
Unit of measurement |
Rate in the period of time from 1 January 2020 to 31
December 2023 (EUR) |
Rate from 1 January 2024 (EUR) |
Rate from 1 January 2025 (EUR) |
Rate from 1 January 2026 (EUR) |
1. |
Soil |
m3 |
0.86 |
1.04 |
1.06 |
1.08 |
2. |
Sandy loam and clay loam, aleirite |
m3 |
0.14 |
0.17 |
0.17 |
0.18 |
3. |
Quartz sand |
m3 |
0.45 |
0.55 |
0.56 |
0.56 |
4. |
Sand |
m3 |
0.36 |
0.44 |
0.44 |
0.45 |
5. |
Sand-gravel |
m3 |
0.36 |
0.44 |
0.44 |
0.45 |
6. |
Clay, other clayey rock for the production of
construction materials |
m3 |
0.21 |
0.25 |
0.26 |
0.26 |
7. |
Dolomite for decoration (finishing) |
m3 |
0.45 |
0.55 |
0.56 |
0.56 |
8. |
Dolomite |
m3 |
0.21 |
0.25 |
0.26 |
0.26 |
9. |
Limestone |
m3 |
0.28 |
0.34 |
0.35 |
0.35 |
10. |
Freshwater limestone
(loose and chunky)
|
m3 |
0.18 |
0.22 |
0.22 |
0.23 |
11. |
Travertine |
m3 |
1.78 |
2.16 |
2.20 |
2.23 |
12. |
Gypsum |
m3 |
0.60 |
0.74 |
0.74 |
0.75 |
13. |
Field stones |
m3 |
0.57 |
0.69 |
0.70 |
0.71 |
14. |
Pigmentary soil |
m3 |
0.18 |
0.22 |
0.22 |
0.23 |
15. |
Peat (moisture - 40 %) |
ton |
0.55 |
0.69 |
0.70 |
0.71 |
16. |
Organogenic sapropel (algal and zoogenic - algal)
and organogenic lime with ash < 30 % (moisture - 60
%) |
ton |
0.90 |
1.09 |
1.11 |
1.13 |
17. |
Other sapropel
(moisture - 60 %)
|
ton |
0.18 |
0.22 |
0.22 |
0.23 |
18. |
All types of medicinal mud |
ton |
0.90 |
1.09 |
1.11 |
1.13 |
19. |
[The Paragraph shall come into force
concurrently with the amendments to the law On Subterranean
Depths which provide for the withdrawal from the permit for
use of natural resources and the exclusion of the State fee
for the extraction of hydrocarbons and shall be included in
the wording of the Law on the day of coming into force of the
corresponding amendments. See Paragraph 47 of
Transitional Provisions] |
Natural Resources Tax Law
Annex 2
[23 November 2016]
Tax Rates for Extraction of
Water
No. |
Source for the extraction of
water or type of water |
Unit of
measurement |
Rate in the time
period up to 31 December 2016 (EUR) |
Rate in the
time period from 1 January 2017 (EUR) |
1. |
Surface water |
m3 |
0.009 |
0.013 |
2. |
Ground water, including
freshwater and spring waters used in water supply: |
|
|
|
2.1. |
high value ground water |
m3 |
0.04 |
0.05 |
2.2. |
medium value ground water |
m3 |
0.03 |
0.041 |
2.3. |
low value ground water |
m3 |
0.014 |
0.02 |
3. |
Medicinal mineral water or
mineral water used for medical treatment in thermal or
hydrotherapy institution in the territory of extraction of
water |
m3 |
0.14 |
0.28 |
4. |
Ground water, also freshwater
and spring waters sold further on: |
|
|
|
4.1. |
high value ground water |
m3 |
1.42 |
1.85 |
4.2. |
medium value ground water |
m3 |
0.85 |
1.11 |
4.3. |
low value ground water |
m3 |
0.43 |
0.56 |
Natural Resources Tax Law
Annex 3
[7 December 2023]
Tax Rates for Disposal of
Waste
Type of waste |
Unit of measurement |
Rate in the time period from 1 January 2023 to 31
December 2023 (EUR) |
Rate in the time period from 1 January 2024 to 31
December 2024 (EUR) |
Rate in the time period from 1 January 2025 to 31
December 2025 (EUR) |
Rate from 1 January 2026 (EUR) |
Municipal waste and production waste which are not
deemed as hazardous waste in accordance with the laws and
regulations regarding waste classification and
characteristics making waste hazardous |
ton |
95.00 |
110.00 |
120.00 |
130.00 |
Hazardous waste and production waste which are
deemed as hazardous waste in accordance with the laws and
regulations regarding waste classification and
characteristics making waste hazardous |
ton |
100.00 |
115.00 |
125.00 |
135.00 |
Natural Resources Tax Law
Annex 4
[23 November 2020; 7 December
2023]
Tax Rates for Air Pollution
No. |
Classification of
emission |
Unit of
measurement |
Rate in the
period of time from 1 January 2020 to 31 December 2020
(EUR) |
Rate in the
period of time from 1 January 2021 to 31 December 2021
(EUR) |
Rate from 1
January 2022 to 31 December 2022 (EUR) |
Rate from 1
January 2023 (EUR) |
1. |
Emission of carbon dioxide
(CO2) from the polluting activity referred to in
Chapter I, Clause 1 of Annex 2 to the law On Pollution if the
production capacity does not exceed the indicator referred to
in Annex 2 to the law On Pollution |
ton |
9.00 |
12.00 |
15.00 |
15.00 |
2. |
Emission of carbon dioxide
(CO2) from the polluting activity referred to in
Chapter I, Clauses 5, 6, 8, 9, 10, 11, 12, 13, 14, 15, 17,
18, 23, and 24 of Annex 2 to the law On Pollution if the
production capacity or the amount of the products produced
does not exceed the indicator referred to in Chapter I of
Annex 2 to the law On Pollution and the greenhouse gas
emission permit has not been issued to it |
ton |
9.00 |
12.00 |
15.00 |
15.00 |
3. |
Particles PM |
ton |
75.00 |
105.00 |
120.00 |
135.00 |
4. |
Carbon monoxide (CO) |
ton |
7.83 |
7.83 |
7.83 |
7.83 |
5. |
Ammonia (NH3),
hydrogen sulphide (H2S) and other non-organic
compounds |
ton |
18.50 |
50.00 |
70.00 |
90.00 |
6. |
Sulphur dioxide (SO2), nitrogen oxides
(NOx - nitrogen oxide sum, recalculated to
NO2)
|
ton |
85.37 |
125.00 |
140.00 |
160.00 |
7. |
Volatile organic compounds
and other hydrocarbons (CnHm) |
ton |
85.37 |
85.37 |
85.37 |
85.37 |
8. |
Heavy metals (Cd, Ni, Sn, Hg,
Pb, Zn, Cr, As, Se, Cu) and compounds thereof, recalculated
for the relevant metal, and vanadium pentoxide recalculated
to vanadium |
ton |
1138.30 |
1138.30 |
1138.30 |
1138.30 |
Natural Resources Tax Law
Annex 5
[6 November 2013]
Tax Rates for Water Pollution
No. |
Classification of polluting
substances according to the category of hazardousness |
Unit of
measurement |
Rate
(EUR) |
1. |
Non-hazardous substances |
ton |
5.50 |
2. |
Suspended substances
(non-hazardous) |
ton |
14.23 |
3. |
Moderately-hazardous substances,
except total phosphorus (P kop) |
ton |
42.69 |
4. |
Hazardous substances |
ton |
11,382.97 |
5. |
Especially hazardous
substances |
ton |
71,143.59 |
6. |
Total phosphorus (P kop) |
ton |
270.00 |
Natural Resources Tax Law
Annex 6
[15 December 2016; 26 April 2018;
1 June 2023; 7 December 2023]
Tax Rates for Goods Harmful to the
Environment
1. Tax rates for
goods harmful to the environment, except for electrical and
electronic equipment, which are laid down in Section 1, Clause 22
of the Waste Management Law
No. |
Type of goods |
Unit of measurement |
Rate in the time period from 1 January 2014 to 31
December 2016 (EUR) |
Rate from 1 January 2017 (EUR) |
Rate from 1 January 2024 (EUR) |
1. |
Lubricating oils |
kg |
0.17 |
0.17 |
0.17 |
2. |
Electric batteries and galvanic power sources
(including those that are incorporated in appliances and
vehicles): |
|
|
|
|
2.1. |
electric batteries, lead |
kg |
0.74 |
0.74 |
0.74 |
2.2. |
electric batteries, Ni-Cd and Fe-Ni |
kg |
4.00 |
4.00 |
4.00 |
2.3. |
galvanic elements and galvanic pile |
kg |
11 |
11 |
11 |
2.4. |
electric accumulators for the accumulation of
voltage produced by photovoltaic panels |
kg |
- |
17.03 |
17.03 |
2.5. |
other electrical batteries |
kg |
17.03 |
17.03 |
17.03 |
2.6. |
batteries or accumulators intended for providing
traction of electric or hybrid vehicles in road traffic |
kg |
- |
- |
0.25 |
3. |
Substances depleting the ozone layer (freons, halons
and others) (odp - ozone depletion potential) |
kg odp |
2.22 |
2.22 |
2.22 |
4. |
All types of tyres |
kg |
0.33 |
0.66 |
0.66 |
5. |
Oil filters |
pieces |
0.33 |
0.33 |
0.33 |
2. Tax rates for
electrical and electronic equipment which are laid down in
Section 1, Clause 22 of the Waste Management Law by 30 June
2018
No. |
Type of goods |
Rate (EUR) per 1 kg |
1. |
Large household equipment
(except for large refrigeration equipment, cold storage
depots and refrigerators) |
1.44 |
2. |
Large refrigeration equipment,
cold storage depots and refrigerators |
2.33 |
3. |
Small household equipment |
3.00 |
4. |
Information technology and
electronic communications equipment (except for monitors and
mobile telephones) |
3.00 |
5. |
Monitors |
2.33 |
6. |
Mobile telephones |
3.33 |
7. |
Equipment provided for wide
consumption (except for television sets) |
1.44 |
8. |
Television sets |
2.33 |
9. |
Electrical and electronic
instruments (except for large stationary production machinery
which is not portable or is permanently fixed) |
3.01 |
10. |
Gas-discharge light bulbs |
8.58 |
11. |
Lighting installation (except
for gas-discharge light bulbs) |
2.22 |
12. |
Monitoring and control
tools |
2.00 |
13. |
Toys, sports and recreation
inventory |
3.00 |
14. |
Medical devices (except for
implanted and contaminated medical devices) |
2.00 |
15. |
Automatic vending machines |
3.00 |
3. Tax rates for
electrical and electronic equipment which are laid down in
Section 1, Clause 22 of the Waste Management Law from 1 July
2018
No. |
Type of goods |
Rate (EUR) per
1 kg |
1. |
Category 1. Temperature exchange
equipment |
2.50 |
2. |
Category 2. Screens, monitors,
and equipment containing screens having a surface greater
than 100 cm2 |
3.50 |
3. |
Category 3. Light bulbs |
8.58 |
4. |
Category 4. Large equipment (at
least one external dimension exceeds 50 cm): |
|
|
Category 4.1. Large equipment
(at least one external dimension exceeds 50 cm), including
household appliances, information technology and
telecommunications equipment, consumer equipment, luminaires,
equipment reproducing sound or images, musical equipment,
electrical and electronic tools, toys, leisure and sports
equipment, medical devices, monitoring and control
instruments, automatic dispensers, equipment for the
generation of electric currents and other equipment (except
for the equipment falling under Categories 1, 2, and 3 and
photovoltaic panels) |
3.00 |
|
Category 4.2. Photovoltaic
panels and inverters |
3.00 |
5. |
Category 5. Small equipment (no
external dimension greater than 50 cm), including household
appliances, consumer audio-video equipment, luminaires,
equipment reproducing sound or images, musical equipment,
electrical and electronic tools, toys, leisure and sports
equipment, medical devices, monitoring and control
instruments, automatic dispensers, equipment for the
generation of electric currents and other equipment (except
for the equipment falling under Category 1, 2, 3 and 6 of
this Annex) |
3.00 |
6. |
Category 6. Small information
technology and telecommunication equipment (no external
dimension greater than 50 cm) |
3.50 |
Natural Resources Tax Law
Annex 7
[7 December 2023]
1. Tax Rates for
the Packaging of Goods and Products and for Disposable Tableware
and Accessories until 31 December 2023
No. |
Type of material of the packaging of goods and
products and disposable tableware and accessories |
Rate (EUR) per 1 kg of material |
1. |
Of glass source materials |
0.44 |
2. |
Of plastic (polymer) source materials, except for
bioplastic or polystyrene source materials |
1.22 |
3. |
Of metal source materials |
1.10 |
4. |
Of wood, paper and cardboard or other natural fibre
and bioplastic source materials |
0.24 |
5. |
Of polystyrene source materials |
2.20 |
2. Tax Rates for
the Packaging of Goods and Products and for Disposable Tableware
and Accessories from 1 January 2024
No. |
Type of material of the packaging of goods and
products and disposable tableware and accessories |
Rate (EUR) per 1 kg of material |
1. |
Of glass source materials |
0.44 |
2. |
Of wood, paper, and cardboard or other natural fibre
source materials |
0.24 |
3. |
Of metal source materials |
1.10 |
4. |
Packaging containing plastic: |
|
4.1. |
Of bioplastic source materials |
0.24 |
4.2. |
Of plastic (polymer mass) source materials (except
for sub-groups 4.1, 4.3, 4.4, 4.5, and 4.6) |
1.25 |
4.3. |
Of composite cardboard source materials |
1.25 |
4.4. |
Of polystyrene mass source materials |
2.20 |
4.5. |
Of foam (foam polymer) source materials |
24.40 |
4.6. |
Of expanded polystyrene source materials |
44.00 |
Natural Resources Tax Law
Annex 8
[19 September 2013]
Tax Rates for Radioactive
Substances
No. |
Characteristics of the
radioactive substance |
Unit of measurement |
Rate (EUR) |
1. |
1st radionuclide group
(allowable total radioactivity 1 m3 waste >
1012 Bq), closed radiation source |
m3 waste |
711.44 |
2. |
2nd radionuclide group
(allowable total radioactivity 1 m3 waste >
1012 Bq), open radiation source |
m3 waste |
1422.87 |
3. |
3rd radionuclide group
(allowable total radioactivity 1 m3 waste
109-012 Bq), closed radiation
source |
m3 waste |
2134.31 |
4. |
4th radionuclide group
(allowable total radioactivity 1 m3 waste
109-1012 Bq), open radiation
source |
m3 waste |
4268.62 |
5. |
5th radionuclide group
(allowable total radioactivity 1 m3 waste
106-109 Bq), closed radiation
source |
m3 waste |
3557.18 |
6. |
6th radionuclide group
(allowable total radioactivity 1 m3 waste
106-109 Bq), open radiation source |
m3 waste |
7114.36 |
7. |
7th group, ionising radiation
sources for which any radionuclide activity exceeds the
allowable limits for 1 m3 waste |
m3 waste |
14,228.72 |
Natural Resources Tax Law
Annex 9
[14 November 2019]
Tax Rates for Coal, Coke, and
Lignite (Brown coal)
No. |
Classification of coal, coke
and lignite (brown coal) |
Unit of measurement |
Rate in the time period from 1
January 2019 to 31 December 2019 (EUR) |
Rate from 1 January 2020
(EUR) |
1. |
Coal, coke, and lignite (brown
coal) with thermal input (GJ/t) indicated in accompanying
documents |
GJ/t |
0.38 |
0.76 |
2. |
Coal, coke, and lignite (brown
coal) if thermal input is not indicated in accompanying
documents |
t |
10.65 |
21.3 |
1 The Parliament of the Republic of
Latvia
Translation © 2024 Valsts valodas centrs (State
Language Centre)