Excise duty declaration for liquid used in electronic smoking devices, its preparation components and tobacco substitute products is submitted to the State Revenue Service (hereinafter - SRS) by a taxpayer who has a valid special permit (license) for the operation of an approved excise goods warehouse keeper, as well as other excise tax payers, if the obligation to pay excise duty has occurred.
Service requests
The form may be submitted to the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From Form - Excise Tax Documents - Excise duty declaration for liquid used in electronic smoking devices, its preparation components and tobacco substitute products).
Receipt of services
Service is received as per application.