What is the difference between a sticker and a label attached to a product? For which is it necessary to pay NRT? Is it necessary to pay NRT for price tags attached to products?
Definition of label specifies that a label is an item produced from paper, polymer or other materials and which contains al the necessary textual and graphical information necessary for identification of the product or manufacturer as well as instructions for product use and storage. Text of the label can be directly put on packaging. Thus label is considered as a part of packaging. A suspendable tag of specialized shape produced from cardboard which contains unified information regarding each particular product, in turn, is considered as part of the product. Such tags are often used in textile industry (size, garment care instructions, price) and pharmaceutical industry. Tax is not applicable to price tags since these tags are not considered as parts of the product.
Is a note received from distributor a sufficient verification that goods produced by our company are exported from territory of Latvia and are not a subject for NRT for used packaging?
In accordance with the law, tax payer which distributes packaged goods to persons which export these goods from territory of Republic of Latvia and is able to present corresponding documentation regarding fact that goods are exported in the same packaging:
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does not need to pay tax for used packaging if goods were exported within one taxation period;
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pays the amount of tax as a prepayment if realization and export of packaged goods is split between several taxation periods and tax payer is able to present corresponding documentation regarding performed tax payment.
Confirmation issued by distributor is considered as valid documentation only if it contains information regarding exportation of packaged goods bought from your enterprise (date of purchase, quantity of purchased goods, packaging material type and description) as well as information regarding whom these goods were sold (quantity of purchased goods, packaging material type and description) and when were they exported. This note also must contain realization/exportation document dates and numbers. If there is a contract binding the tax payer and the distributor regarding purchasing packed goods and realization outside territory of Republic of Latvia, it is not necessary for this note to include information specified in contract. Documentation must contain information which allows tax administering institutions to trace the movement of packaging.
What is polystyrol? How to differentiate it from other polymers and where is it used?
Polystyrol is one of many types of plastic (polymers). If particular packaging is not labelled and packaging or its raw material is bought without any specification in accompanying documents, then the type of material must be determined using appropriate laboratory tests. Polystyrol packaging is used for packing different goods including food (for example, transparent egg packaging, boxes for packing different types of ready-to-serve food, salad etc.).
It is necessary to remember that, due to its specific properties, in some countries polystyrol packaging use for packing food is limited.
If an enterprise has autonomous heating using which paper and cardboard packaging is burned in heating furnace, how should the packaging be accounted when calculating NRT?
An enterprise must account packaging without regard to how the used packaging is processed and how it is managed afterwards. It is tax payers obligation to provide and perform accounting for following items:
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packaging used on goods and articles first realized in territory of Republic of Latvia within current accounting period,
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packaging used on goods and articles first used for economic activities in territory of Republic of Latvia within current accounting period,
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packaging which first reaches end consumer in territory of Republic of Latvia within current accounting period and is added to products as a result of services provided.
Tax payer must provide packaging accounting even if it is exempted from paying tax.
If question was regarding accounting of used packaging burned in furnace, then the answer is that these actions are also to be documented in a manner specified in an enterprise. In this particular case - when burning paper or cardboard packaging in a furnace - it is necessary to create a report specifying material type, weight and preparation for regeneration (compressing, shredding etc) and regeneration.
If an enterprise uses wooden palettes for packing goods recurrently (each time returning them to manufacturer for recurrent use), is it necessary to pay NRT as for single use or for each time they are used?
If tax payer in territory of Republic of Latvia realizes products in recurrently used packaging or uses these products for economic activities, it does not need to pay tax for this packaging if the type and weight of this packaging can be confirmed documentary. Tax for one and the same packaging item must be paid only once. Taking all of the above mentioned into consideration, an enterprise needs to account recurrently used packaging, justifying it with appropriate documentation - it is necessary to perform additional accounting for recurrently used packaging.
Latvian enterprise is leasing and importing packaging for product transportation from a Lithuanian enterprise - boxes which are used for realization of goods. There is a leasing contract binding both enterprises for a period of 1 year. In this case, is it necessary to pay NRT for all leased boxes or just for boxes remaining in Latvia and which are impossible to return back to Estonia? When is it necessary to pay tax for these boxes?
If a person who is manufacturing or realizing goods in territory of Republic of Latvia or is importing goods from other countries uses recurrent packaging which is leased from other person, the tax payer is the parson who is using this packaging for packing goods. The Latvian enterprise should pay tax for boxes which will remain as used packaging in Latvia and will not be returned to Estonia. In this case tax must be paid for period in which goods are unpacked from this packaging and the boxes are no longer used.
If an enterprise sells coffee to go, is it necessary to pay NRT for disposable tableware and dishes?
Yes, it is necessary to pay natural resources tax for disposable tableware and dishes for realizing them in catering together with other goods and products. Furthermore, these items are subject for taxing in any case - whether customers are charged for them or not.
For which types of packaging NRT must be paid by importer? For example, is a cardboard box from colour pencils also a subject to NRT?
Natural resources tax must be paid for primary, secondary and tertiary packaging which is imported together with any type of product. In your case, a cardboard box from colour pencils is also a subject to NRT
An enterprise is importing underwear in Latvia and selling these products in its own retail stores. NRT for used packaging within year does not exceed 100 LVL. Is it necessary to pay NRT every quarter or is it possible to pay it once a year?
In accordance with Natural resources law, paragraph 27, part four, if tax amount - according to basic rates - does not exceed 100 LVL a year, tax payer must transfer this amount to account specified by State Revenue Service until 20th January of the next year (for example, tax for year 2011 must be paid until 20th January of 2012).
If an enterprise purchases mineral fertilizers from Lithuanian enterprise in bags (500 kg plastic bags) and in the end of the season hands these bags for recycling in Latvian enterprise, does the enterprise which imported bags must pay NRT?
Yes, the enterprise must pay natural resources tax; however, the law specifies that tax payer must pay tax following items:
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packaging used on goods and articles first realized in territory of Republic of Latvia within current accounting period,
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packaging used on goods and articles first used for economic activities in territory of Republic of Latvia within current accounting period,
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packaging which first reaches end consumer in territory of Republic of Latvia within current accounting period and is added to products as a result of services provided.
At the same time we remind you that an enterprise can be exempted from natural resources tax if it satisfies requirements of environmental protection laws and regulations regarding used packaging regeneration norms, and also complies with one of conditions
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enterprise has created an used packaging management system and has signed an agreement with Latvian Environmental Protection Fund Administration (LEPF) regarding application of this system;
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enterprise has signed an agreement with waste manager regarding participation in its waste management system (if this manager is registered in Governmental Environment Monitoring Bureau and has a contract with LEPF regarding application of waste management system).
In your case, if used packaging regeneration norms are fulfilled and used packaging management system is applied, it is possible to be exempted from natural resources tax. It is also necessary to sign a contract with LEPF regarding application of used packaging management system. Order in which documents, which certify application of used packaging management system, are to be submitted to LEPF as well as requirements for used packaging managers are defined in Cabinet regulations of 3rd November of 2009, No. 1293 "Procedure of exemption from natural resources tax for packaging and disposable tableware and dishes".
Is it possible to sign a contract with "Zaļā josta" Ltd. without going to Riga if an enterprise is located in Liepaja?
Yes our sales representative will contact you by e-mail or fax and send a simple questionnaire. You will fill this questionnaire and send it back to us. We will then prepare a contract in our system and send you for you to sign.
If we sign a contract with "Zaļā josta" Ltd. regarding used packaging management, will we have to report both to "Zaļā josta" Ltd. and SRS?
No. Regarding used packaging, you will have to prepare reports only for "Zaļā josta" Ltd.
Is it possible to submit monthly reports using internet?
Yes, you can submit reports using internet. "Zaļā josta" Ltd. offers its clients electronic report system thus significantly reducing your time and also simplifying report submission process. In order to start using electronic report system, please, contact "Zaļā josta" office executive Egija Cīrule by calling 67607880.
Where is it possible to dispose of used electrical equipment?
For more information regarding electrical equipment disposal options, look in www.atkritumi.lv. There you will find additional information about disposal of other waste types in Latvia as well.
Is it possible to dispose of used electrical equipment (TV, computer, hairdryer) free of charge?
Individuals can dispose of used electrical equipment in specialized points free of charge. Legal persons may use this service for a certain charge. This price is determined by each individual waste manager.
Used electrical equipment must be delivered fully assembled.
For more information regarding disposal or removal of used electrical equipment see:
Is it possible to sign a contract with "Zaļā josta" Ltd. with retrogressive date?
No, it is not possible. Regulations No. 1293 issued by the Cabinet specify that information regarding new clients must be submitted every quarter - a month and a half before beginning of the next quarter.
How is it possible to determine type and weight of packaging, if neither of them is specified in the delivery note?
There are several ways of obtaining this information. All possible options are described in detail in Regulations No. 404 issued by the Cabinet. If it is not possible to obtain information regarding origin and weight of packaging, electrical equipment and environmentally harmful products from suppliers, answers should be found in appendix No. 9. In case of any uncertainty, contact "Zaļā josta" Ltd sales representatives by calling 67607880.
Which Latvian products have packaging that disintegrates at least partially (is environmentally friendly)?
If you are looking for products in environmentally friendly packaging you must pay attention not to manufacturers but to type of packaging as well as markings on it.
Paper as well as fabric and biopolymer packaging is environmentally friendly. These types of packaging disintegrate fast without polluting the environment. You must however pay attention to guidelines on the packaging – is the fabric natural or synthetic, is paper processed with chemicals that would stop it from disintegrating, is it laminated.
It is very important to pay attention to whether this type of packaging is meant for recycling since recycling is much more efficient than disintegration since by recycling one gets new raw materials for new packaging thus preserving natural resources. Is the packaging recyclable or not can be established by looking at markings on packaging.
Companies which participate in packaging management system, for example collaborate with „Zaļā josta” Ltd., have invested in order to ensure that packaging from their products will be recycled. For this reason it would be only self evident if consumer after consumption of the product would throw out the packaging in appropriate container thus ensuring recycling of this packaging as well as repeated circulation.
How can „Zaļā josta” Ltd. co-contractors register in order to use electronic report system?
All „Zaļā josta” Ltd. clients can register in order to use electronic report system by sending an application to email address info@zalajosta.lv or fax 67607885, or by calling 67607880. We will wait for your application as well as we hope our electronic report system will spare your time and effort!
What is a biopolymer bag? How to differentiate it from the usual?
Biopolymer bags are produced from natural organic raw materials – corn, soy or sugarcane cellulose which dissolves when found in environment without harming the environment.
Used biopolymer bags can be composted and they will rot just like leaves from last year.
Biopolymer bags are just as tough and practical as plastic bags besides their manufacturers and stores which offer such bags must pay the same NRT rate as for natural fibres. „Zaļā josta” Ltd. as well offers its collaboration partners very convenient conditions for managing such bags.
It is possible to differentiate biopolymer bags by special markings or writings that these bags can be composted.
To find out more about biopolymer packaging, visit:
What is a natural resource?
Natural resources are all materials and matters which we take from nature. Natural resources can be dividend in forest resources, resources from within depths of earth, water resources etc. To find out more about natural resources of Latvia, visit:
http://www.lvgma.gov.lv/produkti/soe2001_lv/resursi/zemes/zemes.htm
Where is it possible to hand over used batteries?
Used batteries are classified as hazardous waste therefore the only correct action is to hand them over for recycling. Batteries are accepted free of charge.
There are special containers for used batteries in all large shopping malls as well as in Rimi, Elvi and Maxima stores. Such containers are almost in every school in Latvia. If you have a large quantity of used batteries you can order to take them out.
To find out more about options of handing over used batteries as well as ordering to take them out, visit:
www.baterijas.lv or www.bao.lv
„Zaļā josta” Ltd. advises to use rechargeable batteries in stead of collecting piles of batteries.
If contract with „Zaļā josta” Ltd. is concluded in November 2007, when is "Zaļā josta" Ltd. co-contractor registered as a packager in Environment State Bureau?
„Zaļā josta” Ltd. co-contractors are registered in Environment State Bureau after conclusion of contract and submission of all the necessary documents (in this case merchant registration certificate).
If you whish to know precise date of registration – please address „Zaļā josta” Ltd. office with a request - company name and contract no. - answer will be prepared within 2 days.
How long must a tree grow to be suitable for paper manufacture?
For a tree to be suitable for paper manufacture it must be at least 20 to 40 years old.
