Process description
Service requests
The form may be submitted to the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From Form - Excise Product Labelling Documents - Application regarding the returned tobacco products and the excise duty stamps of the components used in electronic cigarettes).
If the excise duty stamps are returned, for which the excise duty has already been paid, the application shall indicate the information regarding the referral of the excise duty paid:
1) covering tax debts;
2) future tax payments;
3) to the account of the taxpayer.
The taxpayer shall, within three working days after the submission of the application, return the SRS excise duty stamps, which have been affixed to pages of A4 format separately by series of excise duty stamps and number intervals.
If the excise duty stamps are unused and are in the original package, they shall be returned to the original package.Receipt of services
The SRS evaluates the identity of the returned excise tax stamps, taking into account the identification parameters – series and number.
The notification regarding the identified excise tax stamps is sent electronically to the merchant in the SRS Electronic Declaration System.