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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A license for the activity of a registered consignor, which entitles the taxpayer to send excise goods under suspension of excise duty when released for free circulation, to an excise warehouse in Latvia or another Member State, to a registered consignee in Latvia or another Member State, to a temporary consignee in Latvia or another Member State.

Process description

  1. Service requests
    In order to receive a special permit (licence) for the operation of a registered consignor, the application must be completed in the State Revenue Service (hereinafter - SRS) Electronic Declaration System (https://eds.vid.gov.lv/login/– Documents - From the form - Applications for excise goods licenses and certificates - Application for receipt, re-registration or cancellation of a special permit (license) for the activity of a registered consignor) and attached to it the documents specified in Section 18.1 of Regulation No 662 of the Cabinet of Ministers 30.08.2005.

    Commercial activity with excisable goods shall be permitted only at the place of activity in which the legal address or department of the taxpayer is registered.

    In order to receive a special permit (licence) for the operation of a registered consignor with the type of alcoholic beverages - alcohol, an explanation regarding the planned activities shall be appended to the submission.

  2. Payment of state fee
    The state fee shall be paid prior to the receipt of a special permit.
    Cabinet Regulation No. 662(63) determines the fee rates (if several types of excisable goods are indicated, the fee is increased):
    1. fuel (excluding biofuels), EUR 711;
    2. alcoholic beverages: EUR 284;
    3. tobacco products, EUR 284; and
    4. biofuels EUR 142.
    When re-registering a special permit(licence), if not supplemented with a new type of excisable goods, the state fee is EUR 28.
    The state fee for issuing or re-registration of a licence must be paid into the Treasury, Reg. No 90000050138, account no. LV32TREL1060000921400 (Treasury, BIC TRELLV22).
    The payment order must specify the registration code of the applicant and the type or series of the licence.

  3. Receipt of services
    The special permit (licence) shall be sent electronically through the SRS Electronic Declaration System.
    Information regarding issued special permits (licences) is available in the “Publicable Database” section at www.vid.gov.lv.

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