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

The license has been approved for the activity of the excise goods warehousekeeper, which gives the taxpayer the right to produce, process, store, import, receive, send or perform other activities with excise goods, applying deferred payment of excise duty.

Process description

  1. Service requests
    In order to receive a special permit (license) for the operation of an approved warehousekeeper, in the State Revenue Service (hereinafter - SRS) Electronic Declaration System (https://eds.vid.gov.lv/login/Documents - From the form - Excise goods licenses and certificates applications - Application for a special permit (license) for the operation of an approved excise goods warehouse holder receipt, re-registration or cancellation), an application must be filled in and documents Cabinet of Ministers 30.08.2005. in Paragraph 19.1 of Regulation No. 662.
    Business with excise goods is allowed only at the place of business where the taxpayer's registered office or business unit is registered.

  2. Payment of state fee
    Prior to receipt of a special permit (licence), the state fee shall be paid.

    State fee rates are determined by Cabinet of Ministers Regulation No. 662 (63.4.1) (30.08.2005) for each type of excisable good (if several types of excisable goods are indicated, the state fee will increase).
    In order to re-register a special warehouse keeper permit (licence) fand if the special permit is not supplemented with additional excisable goods, the State fee is EUR 28.

    The State fee for issuing or re-registration of a licence shall be paid into the Treasury, Reg. No. 90000050138, account Nr.LV 32TREL1060000921400 (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.