Price
Free
Execution deadline in working days
-
Learn more
Recipient
Individual person
Private law legal person
Receiving restrictions
-

The submission, which the taxpayer fills in by returning to the State Revenue Service (hereinafter - SRS) the received but unused, damaged or invalid excise duty stamps for alcoholic beverages. These excise duty stamps may be returned to the SRS within three years of receipt.
Within 30 days, the taxpayer shall transfer all unused excise duty stamps in the balance within 30 days to the SRS if he or she has cancelled a special permit (licence) or the entry indicated therein regarding a particular type of excisable goods and has excise duty stamps in his or her accounts.

Process description

  1. Service requests
    The form may be submitted to the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From Form - Excise Goods Labelling Documents - Application for Excise Duty stamps for Allowed Alcoholes).
    If the excise duty stamps are returned, for which the excise duty has already been paid, the application shall indicate the information regarding the referral of the excise duty paid:
    1) covering tax debts;
    2) future tax payments;
    3) to the account of the taxpayer.

    The taxpayer shall, within three working days after the submission of the application, return the SRS excise duty stamps, which have been affixed to pages of A4 format separately by series of excise duty stamps and number intervals.
    If the excise duty stamps are unused and are in the original package, they shall be returned to the original package.

  2. Receipt of services
    The SRS evaluates the identity of the returned excise tax stamps, taking into account the identification parameters – series and number.

    The notification regarding the identified excise duty stamps is sent electronically to merchants in the SRS Electronic Declaration System.