Dates of submitting declarations and tax payments

 Published: 04.06.2019. 10.57


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Duty payer / Declaration name

Excise duty declaration for oil products Excise duty declaration for alcoholic beverages Excise duty declaration for tobacco products Excise duty declaration for coffee and non-alcoholic beverages

Excise duty declaration for fluid used in electronic cigarettes

Authorised warehouse keeper

Declaration submission deadline: within 15 days following the end of the taxation period.

Excise duty payment deadline: within 15 days following the end of the taxation period.

Other person

Declaration submission deadline: within 5 business days following the excise duty payment deadline or, if excise duty is paid prior to the despatch of goods from another Member State, within 5 business days following the receipt of excisable goods in the Republic of Latvia;

Excise duty payment deadline: within 5 business days following the importation or receipt of excisable goods in the Republic of Latvia or prior to the despatch of the relevant excisable goods from another Member State.

Registered consignee

Declaration submission deadline: within 15 days following the end of the taxation period.

Excise duty payment deadline: within 15 days following the end of the taxation period.

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Registered consignor

Declaration submission deadline: 5 business days following the excise duty payment deadline

Excise duty payment deadline: 15 days

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Temporary registered consignee

Declaration submission deadline: 5 business days following the excise duty payment deadline

Excise duty payment deadline: 5 business days following the receipt of goods

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Importer

Declared upon submitting a customs declaration

Excise duty payment deadline: prior to application for customs procedure in the customs office

 

Excise duty declaration for natural gas

Authorised warehouse keeper for operations with natural gas

Declaration submission deadline: within 15 days following the end of the taxation period.

Excise duty payment deadline: within 15 days following the end of the taxation period.

Natural gas trader

Public trader

End user

Person that imports and sells natural gas in retail trading as fuel

Operator of the natural gas distribution system