Price
Free
Execution deadline in working days
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Recipient
Public law legal person
Private law legal person
Receiving restrictions
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A submission (for legal persons) in order to receive a statement regarding the right to purchase the labelled (labelled) petroleum products with the reduced rate of excise duty or an exemption from the duty for use in heating or for the extraction of heat energy in the process of production (processing), or for the production of electricity, or for use in combined plants that produce electricity and heat energy.

Process description

  1. Service requests
    In order to receive a statement for the purchase of marked (labeled) petroleum products, the user shall submit an application to the State Revenue Service (hereinafter - SRS) in accordance with the Cabinet of Ministers 31.07.2007. Annex 3 to Regulation No. 525.
    The applicant must submit an application and supporting documents:
    1. combustion installation technical specifications indicating technical capacity;
    2. information on the selected petroleum products and maximum capacity of each installation:
    - type and number of combustion installations;
    - nominal capacity (MW);
    - planned operation time (h);
    - lowest temperature for combustion (kJ/kg) and density (kg/l);
    - efficiency coefficient;
    3. total amount of products (in litres) to be utilized in each installation;
    4. if products are intended for heating, documents certifying possession or right to manage relevant buildings and documents indicating space to be heated (m2) or volume (m3) or heating system plan that indicates heat consumption;
    5. if products are intended to be used for energy production (processing) for technological processes or production of electricity or for use in combined installations that produce electricity and heat:
    5.1. proof of the right to manage the location of the proposed process; 5.2. required amount of petroleum products and calculations:
    - map of placement of storage tanks and combustion equipment indicating location of fuel meter;
    - explanation if not possible to ensure closed system of tanks and combustion equipment;
    6. if consumption of products will exceed 7000 litres/yr: 6.1. documents certifying that installations are equipped with a meter that provides an indelible summary of consumption of petroleum products; 6.2. products shall be stored in tanks that are a closed, unified system connected to the combustion installation and equipped with a meter that provides an indelible summary; 6.3) and the meter is installed separately with separate certification.

    The application and documents can be submitted:
    - electronically, using the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/- Documents - From the form - Applications for excise goods permits and statements - Application for receipt, re-registration of a statement on the right to purchase (marked) petroleum products or cancellation).

  2. Receipt of services
    The statement shall be issued electronically using the electronic declaration system of the SRS. 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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