Process description
Service requests
The application and documents may be submitted:
Electronically:
- using the Electronic Declaration System of the State Revenue Service (hereinafter - SRS) (https://eds.vid.gov.lv/login/ - Documents - From Form - Applications for Excise Goods Permits and Statements - Application for the Use of Information Oil Products for two or other purposes (not for Fuel or Fuel), renewal or cancellation);
- signed with a secure electronic signature by sending to the APAD.lietvediba@vid.gov.lv e-mail address.
The submission shall be submitted in accordance with Annex 11 to Regulation No 525 of the Cabinet No. 31.07.2007, Procedures by which a reduced rate of excise duty or exemption from excise duty shall be applied to individual petroleum products.
The following documents shall be appended:
- a description of the technological process for the use of the petroleum product, based on the technical documentation, indicating the name of the raw materials and the Combined Nomenclature code, the rules of consumption of raw materials (in terms of volume or weight units), the name of the final product to be obtained and the Combined Nomenclature code, the total amount of oil product needed per year (in litres or kilograms according to the unit of measurement for which: calculated tax), except if the user performs his or her economic activity only in conformity with the conditions of Paragraph 76 of Regulation No 525 of the Cabinet No. 31.07.2007;
- details of the type and quantity of production for which petroleum products are used;
- documents certifying the right of use for the production and storage of petroleum products;
- an area and space plan;
- a statement previously issued for the use of petroleum products for two or other purposes, if the application is resubmitted;
- an explanation regarding the conduct of economic transactions, if petroleum products are utilised only in accordance with the conditions of Paragraph 76 of Regulation No 525 of the Cabinet of Ministers at 31.07.2007.Receipt of services
The SRS statement shall be issued electronically using the SRS electronic declaration system. If the user is not a customer of the SRS electronic declaration system, the statement shall be issued in paper form, sending it to the legal address of the user or the declared place of residence.