Process description
Service requests
In order to receive a statement for the purchase of highlighted (labelled) 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 application shall be accompanied by:
- a copy of the technical passport of the relevant combustion plant, electricity generation plant or combined plant producing electricity and heat (hereinafter - combustion plant) with an indication of the capacity of the plant;
- documents attesting the right of possession of the building concerned or the right to carry out the management of the building concerned, and documents containing information on the heating area (m2) or volume by external dimensions (m3) of the building or a heating project in which the heat consumption is indicated;
- the calculation of the quantity of the type of highlighted (labelled) petroleum products, which has been performed using the methods referred to in Paragraph 55 of Regulation No 525 of the Cabinet of Ministers 31.07.2007 and the information specified in the documents referred to in paragraphs 50.1 and 50.2;
- a layout scheme for storage tanks and combustion plants, indicating the location of the fuel counter;
- clarification where it is technically not possible to ensure that tanks and combustion plants are locked into a technologically uniform system;
- if the quantity of highlighted (labelled) petroleum products to be consumed exceeds 7000 litres per year:
1) documents attesting that the relevant combustion plant or the storage tank of highlighted (labelled) petroleum products, which is connected to the relevant combustion plant, is equipped with a counter that ensures a summary and unrescindable inventory of the consumption of the fuel to be used;
2) and the labelled (labelled) petroleum products shall be stored in tanks engaged in a technologically uniform system - documents attesting that the tank of the technologically integrated system which is connected to the relevant combustion plant is equipped with a counter that ensures a summary and unrescindable inventory of the consumption of the fuel to be used;
3) and the counter is not a part of the relevant combustion plant or the storage tank of the highlighted (labelled) petroleum products or a part of the technologically integrated system tank, which is connected to the relevant combustion plant but is installed separately,
4) a copy of the technical passport of the meter.
The application and documents may be submitted:
- electronically, using the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/- Documents - From Form - Applications for Excise Goods Permits and Certifications - Application for receiving, registering or cancellation of a letter on the right to buy (marked) petroleum products);
- in presence at the SRS Customer service center (see www.vid.gov.lv under “Contacts”);
- by post to Taleja 1, Riga, LV-1978.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.