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

A licence for retail sale of natural gas as fuel, which gives the taxpayer the right to realise the retail sale of natural gas in Latvia.

Process description

  1. Service requests
    Application and documents for receipt or re-registration of a special permit (licence) shall be submitted electronically using the State Revenue Service (hereinafter - SRS) Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From the form - Applications for excise goods licenses and certificates - Application for receipt, re-registration or cancellation of a special permit (license) for retail sale of natural gas as fuel).
    The application form and the documents attached thereto shall be determined by the Cabinet of Ministers on 04.04.2017. Regulation No. 199 (Paragraph 17).
    Commercial activity with excisable goods shall be permitted only at the place of activity in which the legal address or department of the taxpayer is registered.

  2. Payment of state fee
    The state fee shall be paid prior to the receipt of a special permit (licence) in the amount of EUR 71 for each place of sale.
    When re-registering a special permit (if not a new place of business), a fee of EUR 14 shall be paid.
    The state fee for issuing or re-registration of a licence must be paid into the Treasury, Reg. No 90000050138, account no. LV32TREL1060000921400 (Treasury, BIC TRELLV22).
    The payment order must specify the registration code of the applicant and the type or series of the licence.

  3. Receipt of services
    The special permit (licence) shall be sent electronically through the SRS Electronic Declaration System.
    Information regarding issued special permits (licences) is available in the “Publicable Database” section at www.vid.gov.lv.