Price
Free
Execution deadline in working days
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Recipient
Individual person
Private law legal person
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Receiving restrictions
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Application in order to receive a statement regarding the purchase of petroleum products for use for the chemical treatment of coke in order to ensure the possibility for the tax paid to use the intended reduced rate of excise duty or exemption from excise duty on petroleum products.

Process description

  1. Service requests
    In order to obtain a statement regarding the use of petroleum products for the chemical treatment of coke, the user shall submit an application in accordance with Annex 13 to Regulation No 525 of the BOM 31.07.2007.
    The following documents shall be appended:
    1) a copy of the technical passport of the technological equipment which ensures the addition of petroleum products to coke in the chemical processing process;
    2) information regarding the technological equipment, which in the chemical processing process ensures the addition of petroleum products to coke (type of equipment, capacity, maximum operating time during the reporting period, the quantity of petroleum products used during the previous period (in litres);
    3) a technological description of the chemical processing process, including information regarding the necessary quantity of petroleum products for the production of one unit;
    4) the calculation of the total quantity (in litres) of petroleum products within a specified period, but not more than the quantity to be consumed per year;
    5) documents attesting the right of possession to the place where the chemical processing process will take place, in which petroleum products are added to coke used as fuel;
    6) documents attesting the volume of the vessels referred to in the application;
    7) if the counter, which ensures summary and unrescindable recording of petroleum products, is not part of the relevant storage tank of the original oil products or a part of the vessel of the technologically uniform system, but has been installed separately - a copy of the technical passport of the meter.

    The application and documents may be submitted:
    Electronically:
    - using the Electronic Declaration System of the State Revenue Service (hereinafter - SRS) (https://eds.vid.gov.lv/login/ - Documents - From Form - Applications for Excise Goods Permits and Certifications - Application for the purchase of petroleum products for use for chemical treatment of coke, renewal or cancellation);
    - signed with a secure electronic signature by sending to the APAD.lietvediba@vid.gov.lv e-mail address.

  2. Receipt of services
    The SRS statement shall be issued electronically using the SRS electronic declaration system. If the user is not a customer of the SRS electronic declaration system, the statement shall be issued in paper form, sending it to the legal address of the user or the declared place of residence.

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