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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. |
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| 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. |
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| 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 |
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Excise duty declaration for natural gas |
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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. |
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Natural gas trader |
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Public trader |
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End user |
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Person that imports and sells natural gas in retail trading as fuel |
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Operator of the natural gas distribution system |
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