Price
Free
Execution deadline in working days
-
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Recipient
Individual person
Private law legal person
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Receiving restrictions
-

The certificate gives the independent small producers of alcoholic beverages the right to apply a reduced rate of excise duty.

Process description

  1. Service requests
    In order to receive a certificate, the independent small-scale producer must submit an application specifying the volume of alcoholic beverages produced during the previous calendar year or the amount of production planned for the current calendar year.
    An application for the receipt or re-registration of an excise tax certificate for the independent small producers of alcoholic beverages shall be submitted electronically, using the Electronic Declaration System of the State Revenue Service (hereinafter - SRS) (https://eds.vid.gov.lv/login/ - Documents - Application of Forms - Application for Excise Goods Licences and Certificates - Certificate for Independent Small Producers of Alcohol Drinks).
    The application form shall be determined by Paragraph 4 of Regulation 06.09.2022of the Cabinet of Ministers, Regulations for the Performance of Independent Small Producers of Alcoholic Drinks.

    The State fee shall not be charged for the issue of the certificate.

  2. Receipt of services
    The certificate is sent electronically to the merchant - in the SRS Electronic Declaration System.