Licence for wholesale trade in tobacco products

Process description

1. Service requests
   In order to receive a special permit (licence) for wholesale trade of tobacco products, the application must be completed in the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From the form -Applications for Excise Goods Licences and Certificates -Licence for the Wholesale of Tobacco Products (TV)) and appended to it the documents specified in paragraph 24 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.

2. Payment of state fee
   The state fee shall be paid prior to the receipt of a special permit (licence) in the amount of EUR 142 for each place of sale, as defined by Cabinet Regulation No. 662(63) (30.08.2005).
   When re-registering a special permit (if not a new place of business), a fee of EUR 14 shall be paid.
   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.