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Taxable object

Oil products, their substitutes and components, as well as other products consisting in whole or partially of hydrocarbons, and other products which are marketed or intended for marketing, are used or are intended for use as fuel, heating fuel or their substitute or component.

Alcoholic beverages:

  • beer;
  • wine;
  • fermented beverages;
  • intermediate products;
  • spirit;
  • other alcoholic beverages.

Tobacco products which in whole or partially are made of tobacco or tobacco products and are intended for smoking:

  • cigars and cigarillos;
  • cigarettes;
  • smoking tobacco;
  • fine-cut tobacco intended for the rolling of cigarettes;
  • other smoking tobacco.

Non-alcoholic beverages - water and mineral water with added sugar, or other sweetener or flavouring, and other non-alcoholic beverages, except fruit and vegetable juice and nectar, natural water and mineral water, artificial mineral water without added sugar, sweetener or flavouring.

Coffee - ground or not ground, roasted or not roasted, with caffeine or decaffeinated, as well as coffee extracts, essences and concentrates.


Last modified: 28.10.2010

© Valsts ieņēmumu dienests, 2005
Smilšu iela 1, Rīga, LV-1978
Tālrunis 67 028703, fakss 67 028704