Dabas resursu nodokļa likums (Natural Resources Tax Law), as amended by the law of 7 December 2023 — Dabas resursu nodokļa likums, Articles 9.1 and 26.1

Since 1 July 2024 persons selling or using textile products (household textiles, clothing, clothing accessories, footwear) in Latvia pay natural resources tax of EUR 0.50 per kilogram, unless exempted by operating or joining a textile extended producer responsibility system under contract with the competent state authority.

Applies from 2024-07-01 Confirmed In force, dates fixed in published law

Who it falls on

Producers

Products

Textiles, apparel, clothing accessories, home textiles, footwear

Markets

LV

Foreign sellers not registered with the State Revenue Service pay through a permanent establishment, the recipient of goods or a contracted Latvian party (Article 27(9)-(10)). Detailed EPR system rules are delegated to Cabinet regulations under Article 9.1(2).

Article 1(16) definition of tekstilizstrādājums; Article 26.1(2): Tekstilizstrādājumiem piemēro nodokļa likmi 0,50 euro par vienu kilogramu (07.12.2023 law version, article in force from 01.07.2024, transitional provision 43). Article 9.1(1): no tax where the payer ensures separate collection and preparation for re-use, recycling or recovery and either runs its own textile EPR system with financial security and a contract, or contracts with a textile waste management operator holding such a contract.