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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 01.01.2017.–06.12.2018.
Amendments not included: 27.11.2018., 04.12.2018.

Text consolidated by Valsts valodas centrs (State Language Centre) with amending regulations of:

28 December 2006 [shall come into force from 1 January 2007];
13 October 2008 [shall come into force from 18 October 2008];
22 September 2009 [shall come into force from 3 October 2009];
15 December 2009 [shall come into force from 23 December 2009];
16 February 2010 [shall come into force from 3 March 2010];
30 March 2010 [shall come into force from 1 April 2010];
31 August 2010 [shall come into force from 1 September 2010];
7 February 2012 [shall come into force from 15 February 2012];
12 November 2013 [shall come into force from 1 January 2014];
25 March 2014 [shall come into force from 1 April 2014];
8 March 2016 [shall come into force from 12 March 2016];
27 September 2016 [shall come into force from 7 October 2016];
29 November 2016 [shall come into force from 1 January 2017].

If a whole or part of a paragraph has been amended, the date of the amending regulation appears in square brackets at the end of the paragraph. If a whole paragraph or sub-paragraph has been deleted, the date of the deletion appears in square brackets beside the deleted paragraph or sub-paragraph.

 

Republic of Latvia

Cabinet
Regulation No. 662
Adopted 30 August 2005

Procedures for the Circulation of Excisable Goods

Issued pursuant to
Section 2, Paragraph seven, Section 18, Paragraph four,
Section 21, Paragraph two of
the law On Excise Duties, and Section 3, Paragraph six of
the Handling of Alcoholic Beverages Law

[30 March 2010; 27 September 2016]

I. General Provisions

1. This Regulation prescribes the procedures for the circulation of excisable goods, including:

1.1. the procedures for the issuance, re-registration, cancellation and use of a special permit (licence), as well as the rate of the State fee and the payment procedures for the issue and re-registration of a special permit (licence);

1.2. simplified conditions in order to receive a licence for the operation of an approved warehousekeeper;

1.3. other requirements for the operation of an approved warehousekeeper, registered consignor and registered consignee;

1.4. the requirements for the operation of an importer, temporarily registered consignee and distance seller;

1.5. the procedures by which mineral oils (fuel) (hereinafter - fuel) that ensures the operation and maintenance of such vehicle and the equipment installed therein, which enters the Republic of Latvia from another European Union Member State (hereinafter - the Member State), shall be exempted from the excise duty;

1.6. loss norms for excisable goods if the loss has occurred during manufacturing, treatment, processing, storage, pre-packaging, movement or blending of mineral oils if an excise duty suspension arrangement has been applied;

1.7. other requirements in accordance with the law On Excise Duties (hereinafter - Law).

[30 March 2010; the new revision of Sub-paragraph 1.2 shall come into force from 15 April 2010, see Paragraph 2 of the amendments]

2. [31 August 2010]

3. Merchants who carry out commercial activities involving excisable goods shall ensure that authorised officials of the State Revenue Service have the possibility to control the circulation of excisable goods and the documentary and computerised information related thereto at the sites of the commercial activities declared by the merchant at the State Revenue Service within the declared working time.

[7 February 2012]

4. Merchants who carry out commercial activities with excisable goods shall ensure that a sign on which the name of the merchant and working time of the relevant site of operation is indicated in the official language is placed in the sites of the commercial activities declared at the State Revenue Service.

[7 February 2012]

5. Merchants who carry out commercial activities involving alcoholic beverages or fuel shall ensure that the fuel mixing sites, as well as the manufacturing, treatment, processing, sales and storage sites of alcoholic beverages or fuel have means for the measurement of the amount of alcoholic beverages or fuel in working order complying with the laws and regulations regarding the uniformity of measurement. Merchants who carry out commercial activities involving petroleum gas and other gaseous hydrocarbons (hereinafter - the gas) shall ensure that technical documentation of containers of a pressure equipment complex is located at the site of commercial activities.

[15 December 2009; 27 September 2016]

6. Merchants who carry out commercial activities involving excisable goods shall ensure the conformity of the amount of excisable goods with the amount registered in the inventory referred to in Paragraph 81 of this Regulation.

7. Fuel that is in the standard fuel tanks of a vehicle and ensures the operation and maintenance of equipment installed in the vehicle shall be exempted from the duty if the vehicle enters the Republic of Latvia from another Member State. A standard fuel tank is a tank which has been installed by the manufacturer and which allows the vehicle to use the fuel for the operation of its engine or, if necessary, cooling system. A tank that the manufacturer has installed in a vehicle in which petroleum gas and other gaseous hydrocarbons (hereinafter - gas) are used as fuel shall also be regarded as a standard fuel tank.

[15 December 2009; 27 September 2016]

7.1 It is prohibited to use fuel which, upon entering the Republic of Latvia from another Member State, is located in the fuel tank of a vehicle, for other vehicles or other purposes.

[15 December 2009]

8. It is prohibited to purchase excisable goods from persons who do not have special permits (licences) for commercial activities involving excisable goods, except for the cases specified in this Regulation.

[27 September 2016]

9. An importer may only sell the excisable goods brought in, except for liquid to be used in electronic cigarettes, non-alcoholic beverages, and coffee, after receipt of the special permit (licence) referred to in Sub-paragraphs 11.4 and 11.5 of this Regulation. The importer is entitled to send the excisable goods applied for the customs procedure - release for free circulation - in an excise duty suspension arrangement only after receipt of the special permit (licence) referred to in Sub-paragraph 11.8 of this Regulation.

[30 March 2010; 27 September 2016]

10. If a merchant sells diesel fuel which, in accordance with the laws and regulations governing the conformity assessment of petrol and diesel fuel, is intended only for the use in off-road mobile machinery or agricultural and forestry tractors, it is prohibited to fill such fuel into the fuel tanks of other mechanical vehicles.

II. Issuance, Re-registration, Cancellation and Use of Licences

11. A special permit (licence) shall be issued for the following types of commercial activity:

11.1. [30 March 2010];

11.2. [30 March 2010];

11.3. [30 March 2010];

11.4. wholesale trade of alcoholic beverages, tobacco products, and herbal smoking products (except for the products conforming to the conditions referred to in Section 4, Paragraph eight of the law On Excise Duties) (hereinafter - the tobacco products) or fuel;

11.5. retail trade of alcoholic beverages, beer, tobacco products, or fuel;

11.6. the operation of an approved warehousekeeper;

11.7. the operation of a registered consignee involving alcoholic beverages, tobacco products, or mineral oils;

11.8. the operation of a registered consignor involving alcoholic beverages, tobacco products, or mineral oils.

[16 February 2010; 31 August 2010]

11.1 Commercial activities involving excisable goods are only permitted at such site of operation where the legal address or structural unit of the taxpayer is registered if, in accordance with the laws and regulations governing the registration of structural units of taxpayers with the State Revenue Service, such site may be registered as a structural unit of a taxpayer.

[27 September 2016]

12. Commercial activities involving excisable goods may be carried out at a site of operation by a merchant who in the cases referred to in Paragraph 11 of this Regulation has received a relevant special permit (licence) issued by the State Revenue Service.

[7 February 2012; 27 September 2016]

13. Merchants who have received the special permit (licence) referred to in Sub-paragraphs 11.6, 11.7, and 11.8 of this Regulation are entitled to carry out the activities corresponding to the special permit (licence) if the excise duty security certificate has been received in accordance with the procedures laid down in the laws and regulations governing the circulation of excisable goods and the excise duty security is sufficient. The security need not be submitted by the merchants who comply with the definition of a small producer of alcoholic beverages specified in the Handling of Alcoholic Beverages Law (hereinafter - the small producer of alcoholic beverages) and who have received the special permit (licence) referred to in Sub-paragraph 11.6 of this Regulation and only carry out production of wine or fermented beverages from the products obtained in the gardens or apiaries in the ownership or possession thereof or from wild plants (without using alcohol or other produced alcohol), ensuring that the total amount of the produced wine or fermented beverages does not exceed 1000 litres in a calendar year, and whose special permit (licence) specifically indicates this. [8 March 2016]

14. The State Revenue Service shall issue a special permit (licence) for commercial activities involving excisable goods to a merchant registered in the Commercial Register.

[7 February 2012]

15. Documents for obtaining, re-registration, or cancellation of a special permit (licence) shall be submitted electronically, using the Electronic Declaration System of the State Revenue Service.

[27 September 2016]

16. A special permit (licence) shall be issued for an indefinite period of time. If retail trade of alcoholic beverages or beer in a booth is declared in addition to the permanent sales site indicated in a special permit (licence) for retail trade of alcoholic beverages or retail trade of beer, the operation referred to in the relevant special permit (licence) at the indicated site is permitted for a time period indicated in the binding regulations of the territorial local government.

[30 March 2010; amendments to the second sentence shall come into force on 15 April 2010, see Paragraph 2 of the amendments]

17. The special permit (licence) referred to in Sub-paragraphs 11.1 and 11.2 of this Regulation shall be issued to a merchant for each group of excisable goods separately (a special permit (licence) for beer shall be issued in cases where merchant is engaged only in the retail trade of beer), the special permit (licence) referred to in Sub-paragraphs 11.6 and 11.7 shall be issued for each site of operation, the special permit (licence) referred to in Sub-paragraph 11.8 shall be issued to a merchant.

[30 March 2010]

17.1 The State Revenue Service shall issue a special permit (licence) only electronically in conformity with the laws and regulations regarding circulation of electronic documents.

[27 September 2016]

18. [30 March 2010]

18.1 In order to receive a special permit (licence) for the operation of an approved warehousekeeper, the operation of a registered consignor or the operation of a registered consignee, a submission shall be submitted in accordance with Annex 2.1, 2.2, or 2.3 to this Regulation. Codes of excisable goods shall be indicated in the submission in accordance with Annex 2.4 to this Regulation.

[16 February 2010]

19. [30 March 2010]

19.1 In order to receive a special permit (licence) for the operation of an approved warehousekeeper or the operation of a registered consignee, the following documents shall be attached to the relevant submission:

19.1 1. a document certifying the right to use the premises, containers, or containers of a pressure equipment complex to be used in commercial activities;

19.1 2. the territorial plan of the site of operation approved by the signature and seal of the responsible official of the merchant (indicating the borders of the site of operation of a tax warehouse or registered consignee) and a plan of the premises in which the building and room number, the relation of the entrance (exit), and the premises to other parts of the building (from the technical inventory file of the structure) are indicated;

19.1 3. the scheme of the arrangement of containers, containers of a pressure equipment complex, pipes with their possible flow directions, railway access roads, and other technological equipment and installations which are in the territorial plan referred to in Sub-paragraph 19.1 2 of this Regulation, approved by the signature and seal of the responsible official of the merchant, in which the declared sites of operation, containers, and containers of the pressure equipment complex to be used to ensure the operation shall be marked by indicating the numbers of containers and containers of the pressure equipment complex and the nominal volume of each container and container of the pressure equipment complex (for fuel and alcohol - in conformity with the documents certifying the metrological provision of storage and sale of fuel or alcohol or in conformity with the verification certificate), as well as pipes, indicating their volume, if the submission is submitted in order to receive a special permit (licence) for commercial activities involving bulk fuel or a special permit (licence) for the operation of an approved warehousekeeper, if it is intended to manufacture, treat, process, or pre-package alcoholic beverages or to denature alcohol in the warehouse;

19.1 4. an explanation regarding the process of economic transactions and the financial security thereof;

19.1 5. if manufacturing, blending, processing, treatment, or pre-packaging of fuel (except for the pre-packaging of gas which is not intended for the operation of spark-ignition internal combustion engines) is intended in the warehouse, information regarding the technological process for each type of product to be manufactured, blended, processed, treated, or pre-packaged shall be provided by indicating the following:

19.1 5.1. the number of manufacturing, blending, processing, treatment, or pre-packaging cycles and containers or containers of pressure equipment complex to be used therein;

19.1 5.2. the name of raw materials, the code of the Combined Nomenclature, and the number of containers for the storage of raw materials to be used in the process of manufacturing, blending, processing, treatment, or pre-packaging;

19.1 5.3. the consumption norms of raw materials (in volume or weight units) in order to manufacture, blend, process, or treat a unit of the end product;

19.1 5.4. the quantity of product (in per cent) obtained during the manufacturing, blending, processing, treatment, or pre-packaging process if the output of the product obtained in the manufacturing, blending, processing, treatment, or pre-packaging process is not 100%, indicating the by-products or losses, or the reasons of occurrence thereof;

19.1 5.5. the code of the Combined Nomenclature of the product to be obtained in the manufacturing, blending, processing, or treatment process;

19.1 5.6. if in accordance with Paragraph 101 of this Regulation the addition of additives to fuel, using the flow method, is intended during the dispensation of fuel, additional information regarding the conformity of the process of adding additives with the conditions referred to in Sub-paragraph 101.1 of this Regulation shall be submitted;

19.1 6. if manufacturing of alcohol is intended in the warehouse, additional information regarding the technological process shall be provided by indicating the following:

19.1 6.1. the manufacturing cycle and the numbers of containers to be used therein;

19.1 6.2. the name of raw materials, the code of the Combined Nomenclature, and the numbers of containers for the storage of raw materials to be used in the manufacturing process;

19.1 6.3. the consumption norms of raw materials (in volume or weight units) in order to manufacture a unit of the end product;

19.1 6.4. the code of the Combined Nomenclature of the product to be obtained in the manufacturing process;

19.1 7. if manufacturing of alcohol or denaturation of alcohol is intended, the technical documentation of the counter used in the recording of the volume of the alcohol or denatured alcohol by indicating the state of the counter on the day when the submission is presented, as well as the location of the counter in the technological arrangement;

19.1 8. a copy of the document confirming the information declared in the submission regarding existence of the metrological provision of the site of operation declared and the conformity thereof with the requirements of laws and regulations;

19.1 9. if operation with alcohol or denaturated alcohol is intended - explanation regarding the planned operations with the relevant goods (if the submission is submitted in order to receive a special permit (licence) for the operation of an approved warehousekeeper);

19.1 10. if activities involving oil products, or manufacturing of alcohol or tobacco products is intended in the tax warehouse, the scheme of the arrangement of surveillance cameras in the territorial and premises plan referred to in Sub-paragraph 19.1 2 of this Regulation, approved with the signature and seal of the responsible official of the merchant;

19.1 11. if manufacturing, treatment, processing, or pre-packaging of tobacco products is intended in the warehouse, the following information and documents shall be provided additionally:

19.1 11.1. the technical documentation of a production facility (for example, a passport);

19.1 11.2. the maximum production volumes of the installed facilities (attaching a document confirming this), including a calculation of the possible volume of tobacco products which can be produced per 1 hour, 24 hours, a month;

19.1 11.3. the assortment and annual volume of the tobacco products planned to be produced;

19.1 11.4. the calculation of the excise duty:

19.1 11.4.1. according to the planned volume to be produced per year;

19.1 11.4.2. according to the maximum possible production volume of a production facility per month.

[25 March 2014; 27 September 2016]

19.2 In order to receive a special permit (licence) for the operation of a registered consignor involving the type of alcoholic beverages - alcohol, an explanation regarding the planned activities shall be attached to the relevant submission.

[16 February 2010]

19.3 In order for the small producer of alcoholic beverages to receive the special permit (licence) for the operation of an approved warehousekeeper, the following documents shall be attached to the application:

19.3 1. a document certifying the right to use the premises to the used for commercial activities;

19.3 2. the territorial plan of the site of operation approved by the signature and seal of the responsible official of the merchant (indicating the borders of the tax warehouse) and a plan of the premises in which the building and room number and the relation of the entrance (exit) and the premises to other parts of the building (from the technical inventory file of the structure) are indicated;

19.3 3. information regarding the planned technological process of manufacturing, indicating the assortment and amount of alcoholic beverages to be manufactured;

19.3 4. the scheme approved by the signature and seal of the responsible official of the merchant of the arrangement of equipment and installations to be used in the technological process of manufacturing in which containers to be used shall be marked, indicating the nominal volume of each container, as well as the pipelines to be used, indicating their volume;

19.35. the certification of the merchant that a permit from a territorial local government has been received for the operation of the small producer of alcoholic beverages in the territory of the relevant local government, indicating the date of issue and term of validity of the permit.

[30 March 2010; 8 March 2016]

20. If, in accordance with Paragraph 101 of this Regulation, it is intended to add additives to fuel during the process of fuel dispensation by using the flow method, a merchant shall, in accordance with Sub-paragraph 19.15 of this Regulation, provide information regarding the technological process which has been approved by a testing laboratory accredited in the Latvian National Accreditation Bureau of sabiedrība ar ierobežotu atbildību "Standartizācijas, akreditācijas un metroloģijas centrs" [limited liability company Standardisation, Accreditation and Metrology Centre] in accordance with the laws and regulations governing the assessment, accreditation, and supervision of conformity assessment bodies, or a testing laboratory accredited by any other European Union Member State.

[25 March 2014]

20.1 The type of operation "manufacturing of alcoholic beverages" or "manufacturing of tobacco products" shall be included in a special permit (licence) for the operation of an approved tax warehousekeeper, if the site of operation applied is equipped with technological equipment which allow performing the manufacturing process, and the merchant provides a written certification thereof. The abovementioned condition shall not apply to merchants who submit documents in accordance with Paragraph 19.3 of this Regulation.

[7 February 2012]

21. [30 March 2010]

21.1 Information specified in Annexes 4.1, 4.2, and 4.3 to this Regulation shall be indicated in a special permit (licence) for the operation of an approved warehousekeeper, a special permit (licence) for the operation of a registered consignor, and a special permit (licence) for the operation of a registered consignee.

[16 February 2010]

22. [30 March 2010]

23. [30 March 2010]

24. In order to receive or re-register the special permit (licence) for the wholesale trade of alcoholic beverages or tobacco products and the retail trade of alcoholic beverages, beer, or tobacco products due to declaration of the site of operation, an application shall be submitted in accordance with Annex 7 or 14 to this Regulation, appending the following documents:

24.1. a document certifying the right to use the site for commercial activities (premises, sales sites, booths, territory, mobile retail trade points);

24.2. the plan of the sites to be used which has been approved by the signature of the responsible official of the merchant and which indicates entrances (exits), sales hall, booth, and other premises and borders related to the sale and storage of excisable goods. The plan need not be submitted if the retail is intended in a mobile retail trade point, aircraft, or ship;

24.3. the territorial plan of the site of operation approved by the signature of the responsible official of the merchant in which borders of the site of operation are indicated if the application is submitted to receive the special permit (licence) for the wholesale trade of alcoholic beverages or tobacco products;

24.4. an explanation regarding the process of economic transactions and their financial security if the application is submitted in order to receive the special permit (licence) for the wholesale trade of alcoholic beverages or tobacco products;

24.5. a copy of the technical passport of a vehicle approved by the signature of the responsible official of the merchant if the application is submitted in order to receive the special permit (licence) for the retail trade of alcoholic beverages, beer, or tobacco products in a mobile retail trade point;

24.6. a permit for street trading issued by a local government in the administrative territory of which the relevant mobile retail trade point will operate, and an approved operating (route) schedule which indicates the time of stopping at each stop if the application is submitted to receive the special permit (licence) for the retail trade of alcoholic beverages, beer, or tobacco products in a mobile retail trade point;

24.7. a certification of the merchant that an agreement with the territorial local government has been received for the retail trade of alcoholic beverages in a booth by indicating the date of issue of the agreement, the time period in a calendar year for which retail trade of alcoholic beverages in a booth is permitted, and the maximum permissible absolute alcohol content in alcoholic beverages (if it has been specified by the territorial local government in its binding regulations), if the application is submitted in order to receive the special permit (licence) for the retail trade of alcoholic beverages or beer in a booth.

[27 September 2016]

25. In order to receive or re-register the special permit (licence) for the wholesale trade or retail trade of fuel due to declaration of the site of operation, an application shall be submitted in accordance with Annex 8 or 14 to this Regulation, appending the following documents:

25.1. a document certifying the right to use the site for commercial activities (premises of a service station, sales site, territory, containers, containers of a pressure equipment complex);

25.2. the plan of the sites to be used which has been approved by the signature of the responsible official of the merchant and in which entrances (exits), sales hall, and other premises related to the sale and storage of excisable goods are indicated, and the territory plan of the site of operation indicating borders of the site of operation;

25.3. the scheme of layout of containers, containers of a pressure equipment complex, and pipelines approved by the signature of the responsible official of the merchant in which the numbers of all containers or containers of the pressure equipment complex used for the commercial activities and present in the territory of the site of operation, and nominal volume of each container or container of the pressure equipment complex according to the documents which certify the metrological provision for the storage and sale of fuel, or the information provided in the verification certificate are indicated, if the application is submitted in order to receive the special permit (licence) for commercial activities involving bulk fuel. If the application is submitted to receive the special permit (licence) for the wholesale trade of fuel, the volume of pipelines and the possible flow directions shall be indicated in the scheme of layout of containers, containers of a pressure equipment complex, and pipelines. If the application is submitted to receive the special permit (licence) for the retail trade of fuel, other containers not related to the licensed commercial activities involving fuel (if any), indicating their numbers and nominal volume, shall be indicated in the scheme of layout of containers, containers of a pressure equipment complex, and pipelines;

25.4. a copy of the document approved by the signature of the responsible official of the merchant which certifies the data declared in the application regarding the presence of metrological provision at the site of operation applied for the commercial activity and conformity thereof with the requirements of laws and regulations;

25.5. information regarding the purpose of use of containers or containers of a pressure equipment complex located in the territory of the site of operation but not related to the commercial activities.

[27 September 2016]

26. Information in accordance with Annexes 9, 10, 11, 12, and 13 to this Regulation shall be indicated in special permits (licences) for the wholesale trade of alcoholic beverages, tobacco products or fuel and special permits (licences) for the retail trade of alcoholic beverages, beer, tobacco products, or fuel.

27. [15 December 2009]

28. A special permit (licence) for commercial activities involving excisable goods in a separate technologically confined site indicated in the plan of territory, building or room shall be issued to only one merchant.

29. A united technological system (containers, pipes connected thereto, pumps, as well as technological equipment for the dispensation and receipt) in the site of operation indicated in a special permit (licence) for commercial activities involving bulk fuel may be used by only the one merchant. The same containers shall not be indicated in a special permit (licence) for the operation of an approved warehousekeeper with bulk fuel and a special permit (licence) for the wholesale trade of fuel involving bulk fuel issued to one merchant.

[30 March 2010]

30. The State Revenue Service shall examine the documents submitted in accordance with the procedures specified in the Administrative Procedure Law and issue or re-register a special permit (licence) for carrying out commercial activities involving excisable goods or take a justified decision on a refusal to issue or re-register a special permit (licence).

[7 February 2012]

31. [15 December 2009]

32. A special permit (licence) shall come into effect on the following day after taking of a decision on the issuance of the special permit (licence), unless specified otherwise in the decision of the State Revenue Service.

[7 February 2012]

33. A special permit (licence) may be used only by that merchant to which it has been issued. A recipient of the special permit (licence) is not entitled to transfer it to other person.

34. If a decision to refuse to issue or re-register a special permit (licence) is taken, the submission for obtaining or re-registration of a special permit (licence) and documents appended thereto shall be submitted anew. A merchant shall not submit the documents at the disposal of the State Revenue Service.

[7 February 2012]

35. The State Revenue Service has the right not to issue or re-register a special permit (licence) for a merchant if:

35.1. the relevant special permit (licence) of the merchant or the entry of the site of operation indicated therein has been cancelled within one year before submitting of the submission due to violations of this Regulation or other laws and regulations related to the circulation of excisable goods;

35.2. [25 March 2014];

35.3. the merchant has submitted an application for the re-registration of the special permit (licence) due to the declaration of such type of operation or such type of excisable goods which has been cancelled from the special permit (licence) of the merchant within one year before the day the application was submitted due to the violation referred to in Sub-paragraph 51.3 or 51.5 of this Regulation;

35.4. the merchant has carried out commercial activities involving excisable goods without the relevant special permit (licence);

35.5. the merchant or official of the executive body of the merchant has not paid the fine that has been imposed due to violations of this Regulation or other laws and regulations related to the circulation of excisable goods;

35.6. the submission or documents appended thereto contain false information or the appended documents are falsified;

35.7. the merchant has avoided payment of taxes or fees during the three years before the submission was submitted;

35.8. there are persons in the executive body of the merchant who are or who have been in the executive body of such merchant who has avoided payment of taxes and fees during the three years before the submission was submitted;

35.9. the merchant has an excise duty debt, except for the cases where the time period for the relevant payments has been extended in accordance with the procedures specified in the laws and regulations governing taxes and the payments have been made within the specified time period;

35.10. all the information to be indicated in the submission specified in this Regulation has not been submitted or all the documents to be appended to the submission have not been submitted upon request of the State Revenue Service;

35.11. the site of operation applied does not conform to the requirements of environmental protection or fire safety or has not been provided with the relevant measurement instruments;

35.12. [15 December 2009];

35.13. the taxpayer or a member of its board of directors or council has, within a year prior to submitting the application, been punished for a violation related to the employment of a person without entering into a written employment contract, failing to submit an informative declaration regarding employees in respect of such person within the deadline specified in the tax laws and regulations which is to be submitted with regard to the persons who commence work;

35.14. the taxpayer has, within a year prior to submitting the application, been excluded from the State Revenue Service Value Added Tax Taxable Persons Register for a violation related to the failure to submit a tax declaration within the deadline or the provision of false information in a tax declaration, or the failure to submit documents necessary for the examination of tax calculations upon a written request of the State Revenue Service;

35.15. the economic activity of the taxpayer has been suspended within a year prior to submitting the application on the basis of a decision by the State Revenue Service.

[15 December 2009; 30 March 2010; 7 February 2012; 25 March 2014; 27 September 2016]

35.1 The State Revenue Service has the right not to issue the special permit (licence) referred to in Sub-paragraph 11.4, 11.6, 11.7, or 11.8 to a merchant if:

35.1 1. violations of the laws and regulations governing the circulation of excisable goods and duties have been established in the activity of the merchant within three years prior to submitting the application;

35.1 2. the explanation provided with regard to the process and financial security of economic transactions fails to reflect the understanding of the laws and regulations governing commercial activities involving excisable goods, as well as the readiness and capacity to carry out the relevant commercial activities.

[25 March 2014]

35.2 The State Revenue Service shall not issue the special permit (licence) referred to in Sub-paragraph 11.6, 11.7, or 11.8 of this Regulation to a merchant if the taxpayer or a member of its board of directors or council has been found guilty of a criminal offence regarding misappropriation, taking of prohibited benefit, commercial bribery, bribetaking, bribery, bribe misappropriation, intermediation in bribery or if a coercive measure has been applied to the taxpayer for committing of the abovementioned criminal offences in accordance with The Criminal Law.

[25 March 2014]

36. The State Revenue Service shall not issue or re-register the special permit (licence) due to the declaration of the site of operation, type of excisable goods, or activities involving the relevant type of excisable goods if:

36.1. activities involving excisable goods are intended at sites where, in accordance with the laws and regulations governing the circulation of excisable goods, they are prohibited;

36.2. within a year prior to submitting a submission the State Revenue Service has cancelled the special permit (licence) or the entry of the site of operation indicated therein, on the basis of Sub-paragraph 49.10.4 of this Regulation;

36.3. there are persons in the executive body of the merchant who, on the day of submitting the submission or within a year prior to submitting the submission have been in the executive of such merchant whose special permit (licence) has been cancelled on the basis of Sub-paragraph 49.10.4 of this Regulation;

36.4. the territorial local government has not issued a permit for the operation of the small producer of alcoholic beverages in the territory of the relevant local government;

36.5. the territorial local government has not co-ordinated the retail trade of alcoholic beverages in a booth;

36.6. the taxpayer has a debt of taxes (duties) administered by the State Revenue Service (except for the cases where the due dates of the relevant payments are extended in accordance with the procedures specified in laws and regulations and the person carries out the tax debt obligations) the total amount of which exceeds EUR 150;

36.7. the taxpayer or a member of its board of directors or council has been found guilty of a criminal offence regarding fraud, smuggling, unauthorised activities with goods and other valuable property subject to customs clearance, entrepreneurial activities without registration and a special permit (licence), evasion of tax payments and payments equivalent thereto, money laundering, or if a coercive measure has been applied to the taxpayer for committing of the abovementioned criminal offences in accordance with The Criminal Law;

36.8. [27 September 2016];

36.9. [27 September 2016];

36.10. a court has proclaimed, by a ruling, insolvency proceedings, legal protection proceedings or extrajudicial legal protection proceedings have commenced with regard to the taxpayer;

36.11. a structural unit of a taxpayer is not registered at the applied site of operation in conformity with laws and regulations governing the registration of structural units of taxpayers with the State Revenue Service.

36.12. the local government has not issued a permit for street trading if the application is submitted for the receipt of the special permit (licence) in a mobile retail trade point.

[25 March 2014; 8 March 2016; 27 September 2016]

36.1 The State Revenue Service shall not issue or re-register a special permit (licence) to a merchant if the State fee has not been paid.

[7 February 2012]

37. If the name of a merchant indicated in the special permit (licence) changes or conditions of commercial activities indicated in the special permit (licence) change, the merchant shall submit a re-registration submission within 10 working days after setting in of the relevant conditions in accordance with Annex 14 to this Regulation.

[30 March 2010]

38. If the conditions of commercial activity indicated in a special permit (licence) change, the merchant is allowed to carry out commercial activity in conformity with the new conditions only after re-registration of the special permit (licence). If working hours of the site of operation indicated in the special permit (licence) change, the merchant is allowed to carry out commercial activity in conformity with new working hours starting from the next day after submission of the re-registration submission.

[15 December 2009]

38.1 If it is intended to change the working hours of the site of operation indicated in a special permit (licence) for a time period not exceeding 30 days, a merchant may carry out commercial activities in compliance with the temporarily changed working hours without re-registration of the special permit (licence). The merchant shall inform the State Revenue Service regarding temporarily changed working hours in writing not later than within two working days prior to the anticipated change of working hours, indicating the time period in which commercial activities will be carried out in conformity with the temporarily changed working hours.

[15 December 2009; 7 February 2012]

38.2 It shall be permitted for the small producers of alcoholic beverages to carry out activities involving alcoholic beverages outside the declared working hours.

[8 March 2016]

39. The documents confirming the necessity to make relevant changes in a special permit (licence) shall be appended to the re-registration submission.

[15 December 2009]

40. Upon changes of information indicated in the submission for the receipt of a special permit (licence) or documents appended thereto, as well as upon the change of an official in the executive body of the merchant, the merchant shall inform the State Revenue Service regarding the setting in of the relevant conditions and submit copies of the documents confirming the changes.

[7 February 2012]

40.1 If a merchant intends to declare a new technological process of manufacturing, blending, treatment, processing, or pre-packaging of fuel or make changes in the existing technological process of manufacturing, blending, treatment, processing, or pre-packaging of fuel, it shall be permitted to commence the commercial activities according to the new technological process starting from the second working day after submission of the information and documents certifying changes to the State Revenue Service.

[25 March 2014]

41. An approved warehousekeeper, a registered consignee, a wholesale trader of alcoholic beverages, tobacco products, and fuel, and a retail trader of alcoholic beverages, tobacco products, and fuel shall present the original of the special permit (licence) or a copy thereof certified by the merchant upon request of control bodies, as well as merchants involved in the circulation of the abovementioned excisable goods. A retail trader of tobacco products and fuel shall place the first page of the special permit (licence) and the annex of the special permit (licence) in which the relevant site of operation is indicated (original or a copy certified by the merchant) in sales site, in plain sight for consumers.

[15 December 2009; 30 March 2010]

42. If another person obtains the right to possess the site of operation (including containers, containers of pressure equipment complex) indicated in the special permit (licence) during the time period for the operation of the special permit (licence), the current possessor shall submit to the State Revenue Service a submission regarding cancellation or re-registration of the special permit (licence).

[15 December 2009; 7 February 2012]

43. The State Revenue Service may, for a time period of up to 90 days, suspend the operation of the relevant special permit (licence) or the site of operation indicated in the special permit (licence), or the operation of the type of excisable goods, as well as the operation with the relevant type of excisable goods indicated in the special permit (licence), and specify a time period for elimination of the established violations, informing the merchant thereof in writing if:

43.1. sanitary, fire safety, work safety or environmental protection requirements are not observed (on the basis of a request of the relevant authorities);

43.2. the excise duty is not paid in accordance with the procedures specified in the laws and regulations governing taxes;

43.3. the requirements laid down in this Regulation and other laws and regulations governing the circulation of excise goods are not conformed to.

[25 March 2014]

43.1 The State Revenue Service shall, for a time period of up to 90 days, suspend the operation of the special permit (licence) or the operation with the relevant type of excisable goods if a certificate of general excise duty security has not been issued, has become invalid or its operation has been suspended, and determine a time period for the receipt of a security certificate or renewal of its operation.

[25 March 2014]

43.2 The State Revenue Service shall suspend the operation of the special permit (licence) if the merchant has failed to receive a certificate of security of value added tax in accordance with the procedures specified in the laws and regulations governing security of value added tax for transactions involving oil products, or its operation has been suspended.

[25 March 2014]

44. A decision of the State Revenue Service on the suspension of a special permit (licence) or the operation of the site of operation indicated in the special permit (licence), or the suspension of the activity involving the relevant type of excisable goods indicated in the special permit (licence), shall enter into effect on the following day after taking thereof, unless specified otherwise in the decision.

[7 February 2012]

45. If the violations referred to in Paragraph 43, 43.1, or 43.2 of this Regulation have been eliminated, the State Revenue Service shall, within 10 working days from the day when it has ascertained that the established violations have been eliminated, renew the operation of the special permit (licence) or the site of operation indicated in the special permit (licence), or the activity involving the relevant type of excisable goods indicated in the special permit (licence), and inform the merchant thereof in writing.

[7 February 2012; 25 March 2014]

46. A decision of the State Revenue Service on the renewal of a merchant's operation shall enter into effect on the following day after taking thereof, unless specified otherwise in the decision.

[7 February 2012]

47. Activities involving excisable goods, except for the storage of such goods, during the time period when the operation of a special permit (licence) or the site of operation indicated in the special permit (licence) is suspended, are prohibited.

[7 February 2012]

48. [15 December 2009]

49. The State Revenue Service may cancel a special permit (licence) or the entry of the site of operation indicated in the special permit (licence) to a merchant if:

49.1. the merchant has not initiated commercial activities involving excisable goods within 12 months after receipt of the special permit (licence) or has not carried out commercial activities involving excisable goods for 12 consecutive months;

49.2. false information has been provided in the submission for the receipt or re-registration of the special permit (licence) or documents appended thereto or the documents appended are counterfeit;

49.3. the merchant has provided false information during the time period of operation of the special permit (licence);

49.4. the merchant has not submitted the reports or tax returns as required by this Regulation or has provided false information in the submitted reports or tax returns;

49.5. officials of State authorities are not provided with the possibility to access the site of operation indicated in the special permit (licence) and documentation during work hours declared by the State Revenue Service;

49.6. the merchant's representative has failed to appear at the State Revenue Service after repeated invitation;

49.7. [25 March 2014];

49.8. illegal alcoholic beverages or alcoholic beverages or tobacco products which are not labelled with an excise duty stamp have been determined at the site of commercial activities, except for the cases specified in the laws and regulations governing the circulation of excisable goods;

49.9. a person who has not paid the fine that has been imposed for violations of this Regulation or other laws and regulations related to the circulation of excisable goods has become an official of the merchant's executive body during the time period of operation of the licence;

49.10. persons, who are or have been within three years before joining the executive body a part of such merchant's executive body that has avoided the payment of taxes and fees, join the executive body of the merchant during the time period of operation of the licence;

49.10.1 information has been received that the merchant has been repeatedly punished for violations in the field of consumer rights protection in commercial activities involving excisable goods;

49.10.2 the merchant has not met the requirements specified in Paragraph 42 of this Regulation;

49.10.3 information has been received that the merchant, within a year, has been repeatedly punished for violations of the procedures for the use of cash registers, cash systems, specialised devices or equipment, which have been committed at the site of operation indicated in the special permit (licence) for commercial activities involving excisable goods;

49.10.4 information regarding criminal offences detected or violations repeatedly detected at the site of operation indicated in the special permit (licence) of the merchant, which endanger public order, or regarding criminal offences has been received within a year;

49.11. the procedures for the circulation of excisable goods are not observed.

[22 September 2009; 15 December 2009; 7 February 2012]

50. The State Revenue Service shall cancel a special permit (licence) or the entry indicated therein regarding the type of excisable goods or activities involving the relevant type of excisable goods if:

50.1. the violations referred to in Paragraphs 43 and 43.1 of this Regulation have not been eliminated within the time period specified by the State Revenue Service;

50.2. a relevant submission of the merchant has been received;

50.3. the merchant is excluded from the Enterprise Register or the Commercial Register;

50.4. information has been received that the taxpayer or a member of its board of directors or council has been found guilty of a criminal offence regarding fraud, smuggling, unauthorised activities with goods and other valuable property subject to customs clearance, entrepreneurial activities without registration and a special permit (licence), evasion of tax payments and payments equivalent thereto, money laundering, or if a coercive measure has been applied to the taxpayer for committing of the abovementioned criminal offences in accordance with The Criminal Law;

50.5. structural unit is not registered at the site of operation indicated in the special permit (licence) in accordance with the laws and regulations governing the registration of structural units of taxpayers with the State Revenue Service.

[7 February 2012; 25 March 2014; 27 September 2016]

50.1 The State Revenue Service shall cancel the entry of the site of operation indicated in the special permit (licence) to a merchant if:

50.1 1. the violations referred to in Paragraph 43 of this Regulation are not rectified within the time period stipulated by the State Revenue Service;

50.1 2. a relevant submission of the merchant has been received;

50.1 3. the agreement of the territorial local government for the retail trade of alcoholic beverages in a booth has ceased to be in effect;

50.1 4. an owner of the premises indicated in the special permit (licence) submits a submission to the State Revenue Service by notifying regarding termination of the agreement on lease of premises, and after surveying the abovementioned premises the State Revenue Service establishes that the merchant which has received the special permit (licence) does not actually carry out the commercial activity at the abovementioned premises.

[15 December 2009; 30 March 2010; 7 February 2012; 25 March 2014]

51. The State Revenue Service:

51.1. shall cancel the entry regarding the type of activity indicated in a special permit (licence) of an approved warehousekeeper if a submission of the merchant regarding discontinuation of the relevant type of activity has been received;

51.2. cancel the entry regarding the relevant type of excisable goods indicated in the special permit (licence) of an approved warehousekeeper (if one type of goods is indicated in the special permit (licence) of an approved warehousekeeper, the special permit (licence) of an approved warehousekeeper shall be cancelled) if the permit issued by the territorial local government for the operation of the small producer of alcoholic beverages in the territory of the relevant local government has become invalid;

51.3. may cancel the entry regarding the type of activity indicated in the special permit (licence) of an approved warehousekeeper which the merchant has not carried out for 12 consecutive months;

51.4. may cancel the entry regarding the type of activity indicated in the special permit (licence) of an approved warehousekeeper - the denaturation of alcohol - if an approved warehousekeeper has violated the procedures for the circulation of denatured alcohol;

51.5. may cancel the relevant entry regarding the type of excisable goods indicated in the special permit (licence) for the operation of an approved warehousekeeper, the special permit (licence) for the operation of a registered consignor or the special permit (licence) for the operation of a registered consignee if the merchant has failed to carry out activities involving the relevant type of goods for 12 consecutive months;

51.6. may cancel the special permit (licence) for the operation of an approved warehousekeeper, the special permit (licence) for the operation of a registered consignor or the special permit (licence) for the operation of a registered consignee if information has been received that the taxpayer or a member of its board of directors or council has been found guilty of a criminal offence regarding misappropriation, taking of prohibited benefit, commercial bribery, bribetaking, bribery, bribe misappropriation, or intermediation in bribery or if a coercive measure has been applied to the taxpayer for committing of the abovementioned criminal offences in accordance with The Criminal Law.

[30 March 2010; 31 August 2010; 7 February 2012; 25 March 2014; 8 March 2016]

52. If at the sales site indicated in a special permit (licence) for the retail trade of alcoholic beverages, a special permit (licence) for the retail trade of beer or a special permit (licence) for the retail trade of tobacco products, sale of alcoholic beverages, beer or tobacco products to persons who are under 18 years of age has been repeatedly determined, the State Revenue Service shall cancel the entry of the sales site indicated in the special permit (licence) for the retail trade of alcoholic beverages, the special permit (licence) for the retail trade of beer, or the special permit (licence) for the retail trade of tobacco products, or cancel the special permit (licence) for the retail trade of alcoholic beverages, the special permit (licence) for the retail trade of beer, or the special permit (licence) for the retail trade of tobacco products if only one sales site is indicated therein.

[7 February 2012]

53. If it is established after issuance of the special permit (licence) that commercial activities take place at a site where, in accordance with the laws and regulations governing the circulation of excisable goods, such activities are prohibited or are impossible (a room or a building does not, in fact, exist), the State Revenue Service shall cancel the entry of the site of operation indicated in the relevant special permit (licence) or cancel the relevant special permit (licence) if only one site of operation has been indicated therein.

[25 March 2014]

54. The State Revenue Service shall cancel the relevant entry regarding the type of excisable goods indicated in a special permit (licence) for the operation of an approved warehousekeeper, special permit (licence) for the operation of trader registered consignor or special permit (licence) for the operation of a registered consignee if:

54.1. a submission of the merchant regarding discontinuation of activities involving the relevant type of goods has been received;

54.2. the merchant has not carried out activities involving the relevant type of goods for 12 consecutive months.

[15 December 2009; 30 March 2010; 7 February 2012]

55. [15 December 2009]

56. [25 March 2014]

57. If a merchant submits a submission for the cancellation of a special permit (licence), cancellation of the entry regarding the type of excisable goods or type of operation or cancellation of the entry regarding a sales site, a decision of the State Revenue Service shall enter into effect on the following day after taking of the decision, unless specified otherwise in the decision.

[15 December 2009; 7 February 2012]

57.1 Information regarding the decision of the State Revenue Service on the cancellation of a special permit (licence), cancellation of the entry regarding the type of operation, cancellation of the entry regarding the type of excisable goods or cancellation of the entry regarding a sales site shall be published on the Internet home page of the State Revenue Service.

[15 December 2009; 7 February 2012]

58. A decision of the State Revenue Service may be contested by submitting a relevant submission to the Director General of the State Revenue Service, and a decision of the Director General of the State Revenue Service may be appealed to a court in accordance with the procedures specified in the Administrative Procedure Law.

[7 February 2012]

59. A merchant whose special permit (licence) or an entry indicated therein regarding a specific type of excisable goods or activities involving a type of excisable goods has been cancelled shall carry out an inventory of the remainder of the relevant excisable goods according to the situation on the day when the special permit (licence) was cancelled. A merchant who has received one of the special permits (licences) referred to in Paragraph 11 of this Regulation for activities involving alcoholic beverages, tobacco products, or fuel (except for a special permit (licence) for the operation of a registered consignor, for the retail trade of alcoholic beverages, beer, or tobacco products), in submitting the report referred to in Paragraph 182 of this Regulation on the circulation of excisable goods in the last month of operation, shall indicate the remainder of excisable goods recorded during the inventory. In such case the day when the special permit (licence) or an entry indicated therein regarding a specific type of or activities involving excisable goods was cancelled shall be deemed the last day of taxation period for the report referred to in Paragraph 182 of this Regulation.

[7 February 2012]

60. If a special permit (licence) has ceased to be in effect or has been cancelled or the entry regarding a site of operation, the relevant type of excisable goods or type of activity indicated therein has been cancelled, the remainder of the excisable goods may be moved from the site for storage of excisable goods indicated in the special permit (licence) (except for movement among the sites of operation indicated in the relevant special permit (licence)), sold or handed over for storage to other persons, or disposed of only with a permit of the State Revenue Service. The permit shall be issued on the basis of a submission in which the following information is indicated:

60.1. the name of the merchant;

60.2. the type of the special permit (licence);

60.3. the date of cancellation of the special permit (licence), cancellation of the type of excisable goods or type of activity;

60.4. the taxpayer registration code;

60.5. the type of excisable goods;

60.6. information regarding the assortment and quantity of the excisable goods;

60.7 address of the storage site;

60.8. the planned activities with the excisable goods;

60.9. the consignee and the address of the place of receipt of the goods, if it is intended to move the excisable goods from the storage site indicated in the special permit (licence);

60.9.1 the preferable type of receipt of the permit or decision - in printed form or in electronic form in accordance with the laws and regulations regarding the circulation of electronic documents;

60.10. the day the submission is submitted;

60.11. the responsible official (signature, full name and seal).

[15 December 2009; 7 February 2012]

61. Documents justifying the activities involving excisable goods (for example, agreement regarding the sale or disposal of goods), as well as a document conforming the excise duty security or payment of the excise duty for excisable goods to be moved, sold, or handed over for storage shall be attached to the submission referred to in Paragraph 60 of this Regulation.

[15 December 2009]

62. A special permit (licence) for the retail trade of fuel or a special permit (licence) for the wholesale trade of fuel shall not be required if:

62.1. the fuel in compliance with the requirements of technical regulations or standards has been filled in a closed packaging the volume of which is not more than 250 litres and such fuel is not intended for the operation of a spark-ignition internal combustion engine or compression-ignition internal combustion engine (hereinafter - pre-packaged fuel);

62.2. the fuel in compliance with the requirements of the technical regulations or standards has been filled in a closed package the volume of which is not more than one litre and is intended for the operation of a spark-ignition internal combustion engine or compression-ignition internal combustion engine (hereinafter - pre-packaged fuel for the operation of internal combustion engines);

62.3. it is intended to supply gas to persons who use it as heating fuel, as well as use the gas in furnaces or other installations and not for the operation of a spark-ignition internal combustion engine.

62.1 A merchant who has received a special permit (licence) for the operation of an approved warehousekeeper or a special permit (licence) for the operation of a registered consignee involving alcoholic beverages, tobacco products, or mineral oils, is entitled to accept and sell excisable goods, applying duty suspension arrangement thereto, outside the site indicated in the special permit (licence) (hereinafter - the performer of direct supply), if they, without placing them in a tax warehouse or the site of commercial activity of a registered consignee, are supplied to a merchant who has received a special permit (licence) for the retail trade of alcoholic beverages, beer, tobacco products or a special permit (licence) for the retail trade of alcoholic beverages, beer, tobacco products, or fuel, at the site of commercial activity indicated in the issued licences (hereinafter - direct supply).

[30 March 2010]

62.2 In order to receive a code of a site of direct supply, the performer of direct supply shall submit to the State Revenue Service a submission in accordance with Annex 2.5 to this Regulation.

[30 March 2010]

62.3 A merchant who has received a special permit (licence) for the operation of an approved warehousekeeper is entitled to perform consigning of mineral oils and biofuel by sea, without initially indicating the consignee if it has been indicated in the special permit (licence) issued thereto.

[30 March 2010; 31 August 2010]

III. State Fee Rates and Payment Procedures for the Issuance and Re-registration of Licences

63. The following rates of State fees shall be specified for the issuance or re-registration of a special permit (licence) if a new site of operation or new type of excisable goods is applied:

63.1. for a special permit (licence) for the wholesale trade and retail trade of tobacco products:

63.1.1. for the wholesale trade of tobacco products - EUR 142 for each sales site;

63.1.2. for the retail trade of tobacco products - EUR 28 for each sales site;

63.2. for a special permit (licence) for the wholesale trade and retail trade of alcoholic beverages:

63.2.1. for the wholesale trade of alcoholic beverages - EUR 142 for each sales site;

63.2.2. for the retail trade of alcoholic beverages - EUR 42 for each sales site;

63.2.3. for the retail trade of beer - EUR 42 for each sales site;

63.3. for a special permit (licence) for the wholesale trade and retail trade of fuel:

63.3.1. for the wholesale trade of fuel - EUR 284 for each sales site;

63.3.2. for the retail trade of fuel - EUR 71 for each sales site;

63.4. for a special permit (licence) for the operation of an approved warehousekeeper, the operation of a registered consignee and the operation of a registered consignor:

63.4.1. for the operation of an approved warehousekeeper (for each type of excisable goods):

63.4.1.1. for fuel, except for the case referred to in Sub-paragraph 63.4.1.7 of this Regulation - EUR 2134;

63.4.1.2. for alcoholic beverages, except for the case referred to in Sub-paragraph 63.4.1.3 of this Regulation - EUR 711;

63.4.1.3. for alcoholic beverages with the small producer of alcoholic beverages - EUR 71;

63.4.1.4. for tobacco products - EUR 711;

63.4.1.5. for non-alcoholic beverages - EUR 284;

63.4.1.6. for coffee - EUR 284;

63.4.1.7. for biofuel - EUR 284;

63.4.1.8. for liquid to be used in electronic cigarettes - EUR 284;

63.4.2. for the operation of a registered consignee and a registered consignor (for each type of excisable goods):

63.4.2.1. for fuel, except for the case referred to in Sub-paragraph 63.4.2.4 of this Regulation - EUR 711;

63.4.2.2. for alcoholic beverages - EUR 284;

63.4.2.3. for tobacco products - EUR 284;

63.4.2.4. for biofuel - EUR 142.

[12 November 2013; 8 March 2016; 27 September 2016]

64. In order to re-register the special permit (licence) for the wholesale trade and retail trade of tobacco products, the wholesale trade and retail trade of alcoholic beverages, the wholesale trade and retail trade of fuel (unless a new site of operation is declared), the State fee shall be paid in the amount of EUR 14. In order to re-register the special permit (licence) for the operation of an approved warehousekeeper, the special permit (licence) for the operation of a registered consignor, and the special permit (licence) for the operation of a registered consignee, unless a new type of excisable goods is added to the special permit (licence), the State fee shall be paid in the amount of EUR 28. The State fee need not be paid for re-registration of the special permit (licence) if the site of operation, type of excisable goods or type of operation is cancelled.

[30 March 2010; 12 November 2013; 25 March 2014]

65. The State fee shall be paid before the issue or re-registration of a special permit (licence).

[15 December 2009]

65.1 If a special permit (licence) is not issued or re-registered, the State Revenue Service shall repay the paid State fee within 15 days after receipt of the submission of the merchant regarding repayment of the State fee.

[15 December 2009]

66. The State fee regarding issue of the special permit (licence) shall be transferred into the State basic budget in accordance with the law on the State budget for the current year.

67. If a special permit (licence) is cancelled, the State fee paid for it shall not be refunded to a merchant.

IV. Movement of Excisable Goods

68. If during movement of fuel, alcoholic beverages, or tobacco products, the document specified in the Commission Regulation (EC) No 684/2009 of 24 July 2009 implementing Council Directive 2008/118/EC as regards the computerised procedures for the movement of excise goods under suspension of excise duty (hereinafter - the electronic administrative document) or in the Commission Regulation (EEC) No 3649/92 of 17 December 1992 on a simplified accompanying document for the intra-Community movement of products subject to excise duty which have been released for consumption in the Member State of dispatch (hereinafter - the accompanying document) is attached, a supply document need not be drawn up in accordance with the requirements laid down in the laws and regulations governing accounting.

[25 March 2014]

69. During movement of alcoholic beverages, tobacco products (also among the sites of operation of one merchant specified in the special permit (licence) for commercial activities involving tobacco products or alcoholic beverages), except for the procedures specified for retail trade, a supply document shall be drawn up and attached in accordance with the requirements laid down in the laws and regulations governing accounting, indicating the following additionally:

69.1. for tobacco products:

69.1.1. the series and number of the special permit (licence) for the wholesale trade or retail trade corresponding to the commercial activities of the consignor and the consignee, for a registered consignee - the excise identification number, for an approved warehousekeeper - the excise identification number of the warehouse, but in case of the permit referred to in Paragraph 60 of this Regulation - its series and identification number;

69.1.2. the type, maximum retail trade price, number of cigarettes in package; and

69.1.3. the registration number of the vehicle used for the movement of tobacco products;

69.2. for alcoholic beverages:

69.2.1. the series and number of the special permit (licence) for the wholesale trade or retail trade corresponding to the commercial activities of the consignor and the consignee, for a registered consignee - the excise identification number, for an approved warehousekeeper - the excise identification number of the warehouse, but in case of the permit referred to in Paragraph 60 of this Regulation - its series and identification number;

69.2.2. the registration number of the vehicle used for the movement of alcoholic beverages;

69.2.3. for the relevant goods:

69.2.3.1. the type of alcoholic beverages according to the applicable excise duty rate (Section 12, Paragraph one of the law On Excise Duties);

69.2.3.2. the content of absolute ethanol (in per cent by volume);

69.2.3.3. the volume of an individual smallest transportation unit (for example, a bottle, tetrahedron, barrel, cistern) in litres;

69.2.3.4. the quantity of the smallest transportation units of goods;

69.2.4. the series and number of the excise duty stamp (the total interval of numbers of the excise duty stamps issued shall be indicated for each name of the product consigned), except for the cases where the supply document is completed for an alcoholic beverage not to be labelled;

69.2.5. the amount of excise duty (indicate if the cosnignor of goods is a payer of excise duty, and the excise duty shall be calculated in drawing up a corroborative document);

69.3. the number of the electronic administrative document if direct supply is performed.

[25 March 2014; 8 March 2016]

69.1 For the transactions involving alcoholic beverages, tobacco products, except for the procedures specified for retail trade, a corroborative document shall be drawn up in accordance with the requirements laid down in the laws and regulations governing accounting, indicating the following additionally:

69.1 1. for tobacco products:

69.1 1.1. the series and number of the special permit (licence) for the wholesale trade or retail trade corresponding to the commercial activities of the consignor and the consignee, for a registered consignee - the excise identification number, for an approved warehousekeeper - the excise identification number of the warehouse, but in case of the permit referred to in Paragraph 60 of this Regulation - its series and identification number;

69.1 1.2. the type, maximum retail trade price, number of cigarettes in package;

69.1 1.3. the amount of excise duty (indicate if the cosnignor of goods is a payer of excise duty, and the excise duty shall be calculated in drawing up a corroborative document);

69.1 2. for alcoholic beverages:

69.1 2.1. the series and number of the special permit (licence) for the wholesale trade or retail trade corresponding to the commercial activities of the consignor and the consignee, for a registered consignee - the excise identification number, for an approved warehousekeeper - the excise identification number of the warehouse, but in case of the permit referred to in Paragraph 60 of this Regulation - its series and identification number;

69.1 2.2. for the relevant goods:

69.1 2.2.1. the type of alcoholic beverages according to the applicable excise duty rate (Section 12, Paragraph one of the law On Excise Duties);

69.1 2.2.2. the content of absolute alcohol (in per cent by volume);

69.1 2.2.3. the volume of an individual smallest sales unit (for example, a bottle, tetrahedron, barrel, cistern) in litres;

69.1 2.2.4. the quantity of the smallest sales units of goods;

69.1 2.2.5. the total price of one sales unit (including customs tax and excise duty);

69.1 2.2.6. the total value of goods of one name (the quantity of goods multiplied by the total price of one sales unit);

69.1 2.2.7. the amount of excise duty (indicate if the cosnignor of goods is a payer of excise duty, and the excise duty shall be calculated in drawing up a corroborative document);

69.1 2.3. the series and number of the excise duty stamp (total interval of numbers of the excise duty stamps issued shall be indicated for each name of the product sent), except for cases where the corroborative document is completed for an alcoholic beverage not to be labelled;

69.1 3. the number of the electronic administrative document if direct supply is performed.

[25 March 2014; 8 March 2016]

70. If fuel is moved (also among the sites of operation of one merchant specified in the special permit (licence) for commercial activities involving fuel), except for the procedures specified for retail trade, merchants shall draw up and attach a fuel supply document in accordance with the requirements laid down in the laws and regulations governing accounting, indicating the following additionally:

70.1. if the special permit (licence) has been issued for commercial activities involving fuel, the series and identification number of the special permit (licence) for the wholesale trade or retail trade corresponding to the commercial activities involving fuel of the consignor and the consignee shall be indicated in the fuel supply document, a registered consignee shall indicate the excise identification number, an approved warehousekeeper - the excise identification number of the warehouse, but in the case of the permit referred to in Paragraph 60 of this Regulation - its series and identification number;

70.2. the reference number of the container or compartment of the container, or the container of the pressure equipment complex shall be indicated in the corroborative document for fuel at the site of loading (filling). The reference number of the container or compartment of the container, or the container of a pressure equipment complex from which loading (discharging) is performed need not be indicated if pre-packaged fuel or pre-packaged fuel for the operation of internal combustion engines is moved, as well as fuel is not sold or loaded (filled) from the containers or containers of the pressure equipment complex indicated in the special permit (licence) in the cases referred to in Paragraphs 88 and 88.2 of this Regulation, or in the case of direct supply;

70.3. the reference number of the container or compartment of the container, or the container of the pressure equipment complex in which fuel is unloaded (discharged) shall be indicated in the corroborative document for fuel at the site of unloading (discharging). The reference number of the container or compartment of the container, or the container of a pressure equipment complex need not be indicated if pre-packaged fuel or pre-packaged fuel for the operation of internal combustion engines is moved, or fuel is moved to a merchant who has received the special permit (licence) for the wholesale trade of fuel, or to a user who uses fuel for his or her own needs;

70.4. information regarding fuel (if fuel is purchased in retail trade, the user shall indicate the date and number of a document confirming the purchase of fuel in retail trade instead of the information referred to in this Paragraph):

70.4.1. the type of fuel, brand, and code of the Combined Nomenclature. If the fuel supply document is drawn up for the movement of gas, the purpose of use of gas shall be indicated;

70.4.2. the actual temperature and actual density (shall be indicated for bulk fuel if the special permit (licence) for commercial activities involving fuel has been issued to the consignor);

70.4.3. the quantity in litres (when releasing for consumption an approved warehousekeeper and a registered consignee shall also indicate the quantity in litres at a temperature of 15 °C) and kilograms;

70.4.4. for pre-packaged fuel and pre-packaged fuel for the operation of internal combustion engines, the number of pre-packaging units and amount in each pre-packaging unit shall be indicated;

70.4.5. information regarding the conformity of fuel quality with the requirements of laws and regulations:

70.4.5.1. the number and date of issue of the compliance certificate, if fuel is imported;

70.4.5.2. the number and date of the compliance certificate or the compliance certification and the number and date of the fuel testing report issued by an accredited testing laboratory attached thereto, if fuel manufactured in a Member State is supplied;

70.5. the amount of excise duty (indicate if the cosnignor of goods is a payer of excise duty, and the excise duty shall be calculated in drawing up a corroborative document);

70.6. the number of the electronic administrative document if direct supply is performed;

70.7. the registration number of the vehicle used for the movement of fuel.

[25 March 2014; 27 September 2016]

71. If gas referred to in Sub-paragraph 62.3 of this Regulation is moved or sold, a corroborative document for fuel supply and fuel shall only be drawn up by the payer of excise duty and only if the relevant gas is sold or moved to a structural unit of the merchant for further sale.

[25 March 2014]

72. For transactions involving fuel, except for the procedures specified for retail trade, a corroborative document for fuel shall be drawn up in accordance with the requirements laid down in the laws and regulations governing accounting, indicating the following additionally:

72.1. if the special permit (licence) has been issued for commercial activities involving fuel, the series and identification number of the special permit (licence) for the wholesale trade or retail trade corresponding to the commercial activities involving fuel of the consignor and the consignee shall be indicated in the corroborative document for fuel, a registered consignee shall indicate the excise identification number, an approved warehousekeeper - the excise identification number of the warehouse, but in the case of the permit referred to in Paragraph 60 of this Regulation - its series and identification number;

72.2. information regarding fuel (if fuel is purchased in retail trade, the user shall indicate the date and number of a document confirming the purchase of fuel in retail trade instead of the information referred to in this Paragraph):

72.2.1. the type of fuel, brand, and code of the Combined Nomenclature. If the corroborative document for fuel is drawn up for the transportation of gas, the purpose of use of the gas shall be indicated;

72.2.2. the actual temperature and actual density (shall be indicated for bulk fuel if the special permit (licence) for commercial activities involving fuel has been issued to the consignor);

70.2.3. the quantity in litres (when releasing for consumption an approved warehousekeeper and a registered consignee shall also indicate the quantity in litres at a temperature of 15 °C) and kilograms;

72.4. for pre-packaged fuel and pre-packaged fuel for the operation of internal combustion engines, the number of pre-packaging units and amount in each pre-packaging unit shall be indicated;

72.3. the amount of excise duty (indicate if the cosnignor of goods is a payer of excise duty, and the excise duty shall be calculated in drawing up a corroborative document).

[25 March 2014]

72.1 A merchant who has received the special permit (licence) for the wholesale trade of excisable goods or the special permit (licence) for the operation of a registered consignee may draw up a corroborative document for the sale of such excisable goods which have been labelled with excise duty stamps, at the site where excisable goods are issued (in retail trade) if a supply document regarding movement is drawn up and attached at the site of consigning (wholesale trade) in accordance with the requirements of this Regulation and the laws and regulations regarding conduct and organisation of accounting.

[25 March 2014]

72.2 If the liquid to be used in electronic cigarettes, non-alcoholic beverages, or coffee is sold or moved, and a consignor or a consignee is an approved warehousekeeper, in addition the excise identification number of the warehouse shall be indicated in the supply and corroborative document which has been drawn up in accordance with the requirements laid down in the laws and regulations governing accounting.

[25 March 2014; 27 September 2016]

73. [15 December 2009]

74. Upon receipt of excisable goods, merchants shall examine the conformity of goods with the assortment and quantity indicated in the supply document, the corroborative document, the document for fuel supply, the corroborative document for fuel, the accompanying document, the electronic administrative document, the international transport bill of lading, or other supply or corroborative documents specified in laws and regulations according to which excisable goods are moved.

[25 March 2014]

74.1 A document which has been drawn up with regard to the goods in accordance with the requirements laid down for a corroborative document in the laws and regulations governing accounting may be used as the supply document for alcoholic beverages, tobacco products, fuel if it contains the additional details referred to in Paragraphs 69 and 70 of this Regulation respectively. If a corroborative document is used for the movement of alcoholic beverages, tobacco products, or fuel in the relevant case, it shall be attached when moving the abovementioned goods.

[25 March 2014]

75. [15 December 2009]

76. Merchants shall register all supply documents, corroborative documents, accompanying documents, electronic administrative documents, international transport bills of lading, or other supply and corroborative documents specified in laws and regulations according to which alcoholic beverages and tobacco products are moved and which were issued and received during one day, in a register (logbook or computer program) of documents specified in the laws and regulations regarding conduct and organisation of accounting until the sale of such goods or other activities involving such goods are commenced. Merchants shall register all documents for fuel supply, corroborative documents for fuel, accompanying documents, electronic administrative documents, international transport bills of lading, or other supply and corroborative documents specified in laws and regulations according to which fuel is moved and which were issued and received during one day, in a separate register of documents (logbook or computer program) of documents specified in the laws and regulations regarding conduct and organisation of accounting until the sale of fuel or other activities involving fuel are commenced. Information in the abovementioned register (logbook or computer program) regarding the received and dispensed fuel may be registered separately.

[25 March 2014]

77. [15 December 2009]

78. Supply documents, corroborative documents, documents for fuel supply, corroborative documents for fuel, electronic administrative documents, accompanying documents, international transport bills of lading, or other supply and corroborative documents specified in laws and regulations according to which excisable goods, except for the liquid to be used in electronic cigarettes, non-alcoholic beverages, and coffee, are moved, shall be registered separately from the recording of goods, except for cases where such documents are registered in a computer program. If supply documents, corroborative documents, documents for fuel supply, corroborative documents for fuel, electronic administrative documents, and accompanying documents, as well as recording of goods is registered in a computer program, a merchant shall ensure the possibility to print out separately information regarding the registered supply documents, corroborative documents,documents for fuel supply, corroborative documents for fuel, electronic administrative documents, and accompanying documents, as well as regarding recording of goods.

[25 March 2014; 27 September 2016]

V. General Conditions for the Recording and Storage of Excisable Goods

79. Excisable goods in the storage and sales sites thereof shall be recorded separately from other goods. Non-alcoholic beverages and coffee shall only be recorded separately from other goods at a warehouse.

80. If fuel is stored in containers or containers of the pressure equipment complex which are indicated in a special permit (licence) for the operation of a registered consignee and a special permit (licence) for the wholesale trade issued to one merchant, and commercial activities involving fuel are intended, the recording of fuel shall be sorted according to the type of the special permit (licence).

[30 March 2010]

81. A merchant who has received one of the special permits (licences) referred to in Paragraph 11 of this Regulation for activities involving excisable goods (except for the special permits (licences) referred to in Sub-paragraphs 11.5 and 11.8 of this Regulation) shall, within one day, but not later than until commencement of the sale of the relevant excisable goods or commencement of other activities involving excisable goods, register the received and distributed excisable goods in a logbook for the registration of goods, goods inventory cards, or a computer programme which conforms to the requirements laid down in the laws and regulations governing accounting. The merchant shall indicate the following details for each type and name of the smallest unit of excisable goods (for fuel, the code of the Combined Nomenclature, including the research octane number of petrol, the substitute products and components thereof (hereinafter - the fuel) shall also be indicated):

81.1. the entry sequence number;

81.2. the date of entry;

81.3. the number and date of the supply document, the document for fuel supply, the corroborative document, the corroborative document for fuel, the electronic administrative document, the accompanying document, the international transport bill of lading, or any other supply or corroborative document specified in laws and regulations according to which excisable goods are moved, the number and date of the deed if excisable goods are obtained by manufacturing, blending, treating, processing, pre-packaging, or moving among containers or containers of a pressure equipment complex within the warehouse;

81.4. the type and name (for alcoholic beverages, the concentration of alcohol by volume, the volume of an individual smallest unit (for example, a bottle, tetrahedron, barrel cistern) shall be indicated additionally; for cigarettes, the number of cigarettes in an individual smallest unit shall be indicated; for pre-packaged fuel and pre-packed fuel for the operation of internal combustion engines, the amount in each smallest pre-packaging unit shall be indicated);

81.5. the amount and unit of measurement of the received goods (for bulk alcohol a warehousekeeper and a registered consignee shall indicate the quantity in litres at a temperature of 20 °C, for bulk oil products, provided that the records are kept in litres, an approved warehousekeeper and a registered consignee shall indicate the quantity at a temperature of 15 °C);

81.6. the amount and unit of measurement of the distributed goods (for bulk alcohol an approved warehousekeeper and a registered consignee shall indicate the quantity in litres at a temperature of 20 °C, for bulk oil products, provided that the records are kept in litres, an approved warehousekeeper and a registered consignee shall indicate the quantity at a temperature of 15 °C);

81.7. the remainder of goods (quantity) after each activity involving goods (for bulk alcohol an approved warehousekeeper and a registered consignee shall indicate the quantity in litres at a temperature of 20 °C, for bulk oil products, provided that the records are kept in litres, an approved warehousekeeper and a registered consignee shall indicate the quantity at a temperature of 15 °C);

81.8. the goods registrar (signature and full name). If excisable goods are registered in a computer program, the given name and surname of the registrar shall be indicated;

81.9. any other details, if necessary.

[25 March 2014; 27 September 2016]

81.1 The small producers of alcoholic beverages shall, each month by the fifth date, register information regarding the alcoholic beverages received and distributed in the previous month, indicating the following information regarding an individual smallest unit of each type of alcoholic beverages (according to the applicable excise duty rate) in a logbook for the registration of goods, or goods inventory cards, or a computer programme which conforms to the requirements laid down in the laws and regulations governing accounting:

81.1 1. the entry sequence number;

81.1 2. the date of entry;

81.1 3. the quantity and unit of measurement of alcoholic beverages received over a month, a deed of manufacturing thereof;

81.1 4. the quantity and unit of measurement of alcoholic beverages distributed over a month;

81.1 5. the remainder and unit of measurement of alcoholic beverages;

81.1 6. the goods registrar (signature and full name).

[8 March 2016]

81.2 The small producers of alcoholic beverages shall, upon request of control bodies, ensure provision of information regarding the remainder of alcoholic beverages as of a specific date.

[8 March 2016]

82. [27 September 2016]

83. If the received and distributed goods are recorded in a computer program:

83.1. the recording shall be arranged so that a third person skilled in matters pertaining to recording may acquire a clear understanding regarding the movement of goods over a definite time period and the condition of the stocks of goods at any particular time;

83.2. the storage of information regarding each entry or amendment (type, date, and time, person who made the entry or amendment) shall be provided;

83.3. the possibility to print out the information referred to in Paragraph 81 of this Regulation shall be ensured during an inspection.

84. Users who purchase bulk fuel in the wholesale trade for use for their own needs are only permitted to store such fuel in stationary containers or containers of a pressure equipment complex that conform to the requirements of laws and regulations, unless specified otherwise in the laws and regulations governing the circulation of excisable goods.

85. Merchants who carry out commercial activities involving bulk alcoholic beverages or bulk fuel shall only store the bulk alcoholic beverages or bulk fuel in stationary containers or containers of a pressure equipment complex for the storage of fuel and alcoholic beverages which conform to the requirements of the laws and regulations in the field of metrology, environment, and fire safety (this requirement shall not apply to the merchants who have received the special permit (licence) in accordance with Paragraph 19.3, as well as to the case referred to in Paragraph 86.1 of this Regulation). Bulk fuel or bulk alcoholic beverages owned by only one merchant may be stored in one container or one container of a pressure equipment complex, except for a tax warehouse in which an approved warehousekeeper, according to a contract, may also store bulk fuel or bulk alcoholic beverages owned by other merchants in one container together with the bulk fuel or bulk alcoholic beverages owned by the approved warehousekeeper. If the same pipeline system and the equipment related thereto are used by several merchants to move the bulk fuel, records of the remaining fuel in pipelines shall be kept by a licensed merchant who is in possession of the relevant pipelines.

[15 December 2009; 30 March 2010; 25 March 2014; 27 September 2016]

86. [27 September 2016]

86.1 Fuel or alcoholic beverages which a merchant receives with an electronic administrative document may be stored in a vehicle that is placed in the territory indicated in the special permit (licence) for commercial activities involving bulk fuel or alcoholic beverages. It shall be permitted to store fuel or alcoholic beverages in such vehicle not more than for three days after submitting the certification of receipt in the system for movement and control of excisable goods.

[30 March 2010]

87. [31 August 2010]

88. The receipt or storage of excisable goods is only permitted at the sites indicated in the special permit (licence). The sale or movement of excisable goods is only permitted from the sites indicated in the special permit (licence). Bulk fuel shall only be stored in containers indicated in the licence which are located at the sites indicated in the special permit (licence). It is only permitted to accept, load (fill in), sell (unload) bulk fuel from the containers or the containers of a pressure equipment complex indicated in the special permit (licence), except for merchants who sell fuel which in accordance with the procedures specified in the laws and regulations in the field of the application of excise duty is exempted from excise duty and used for other purposes, not as fuel or heating fuel, as well as merchants who sell fuel oil (black fuel oil) to the users thereof.

88.1 [27 September 2016]

88.2 Merchants who receive bulk fuel or alcoholic beverages with an electronic administrative document are entitled, in the case referred to in Paragraph 86.1 of this Regulation, to sell or move the fuel or alcoholic beverages from the territory indicated in the special permit (licence) for commercial activities involving bulk fuel or alcoholic beverages, without discharging it to the containers indicated in the special permit (licence).

[30 March 2010]

VI. Activities in the Tax Warehouse

89. [31 August 2010]

90. A warehouse shall not also be a customs warehouse, except for type D customs warehouses (duty-free shop) in which the retail trade of alcoholic beverages and tobacco products, except for the sale of alcoholic beverages for immediate consumption, is permitted.

91. [15 December 2009]

92. Excisable goods which are not in the possession of an approved warehousekeeper, but with which an approved warehousekeeper is authorised to act in accordance with a contract may also be placed in a warehouse.

[30 March 2010]

93. An approved warehousekeeper shall store alcoholic beverages and tobacco products that are marked with excise duty stamps separately from alcoholic beverages and tobacco products that are not marked with excise duty stamps.

[30 March 2010]

93.1 It shall be permitted to manufacture, process, treat, and pre-package tobacco products by using the equipment indicated in the documents submitted for the receipt of the special permit (licence).

[27 September 2016]

94. Merchants who have received a special permit (licence) for the operation of an approved warehousekeeper are allowed to sell excisable goods in retail trade at the site of operation indicated in the special permit (licence) without the receipt of a separate special permit (licence) for the retail trade.

[30 March 2010]

95. A separate special permit (licence) for the retail trade of the relevant excisable goods is not required, by merchants who have received a special permit (licence) for the operation of an approved warehousekeeper, to sell alcoholic beverages and tobacco products in D type customs warehouses (duty-free shops).

[30 March 2010]

96. Merchants who have received a special permit (licence) for the operation of an approved warehousekeeper are entitled to sell alcoholic beverages, tobacco products or fuel (except for gas that is not intended for the operation of a spark-ignition internal combustion engine) in wholesale trade only to such a merchant who has a special permit for the operation of an approved warehousekeeper, a special permit for the operation of a registered consignee, a special permit (licence) for the wholesale trade or retail trade of the relevant excisable goods, as well as to sell the fuel only to a user thereof, except for natural persons who are not merchants, unless specified otherwise in the laws and regulations governing the circulation of excisable goods. The abovementioned sales restriction shall not be applicable to the supply of ships and aircraft with tobacco products and alcoholic beverages.

[30 March 2010]

97. Merchants who have received a special permit (licence) for the operation of an approved warehousekeeper are prohibited to sell excisable goods to a natural person who is not a merchant, except for gas that is not intended for the operation of a spark-ignition internal combustion engine, non-alcoholic beverages, and coffee, unless specified otherwise in the laws and regulations governing the circulation of excisable goods.

[30 March 2010]

98. Only an approved warehousekeeper in whose special permit (licence) it has been specifically indicated shall carry out the manufacturing, treatment, processing, pre-packaging, and consigning of alcoholic beverages, tobacco products, fuel, coffee, non-alcoholic beverages, and liquid to be used in electronic cigarettes by applying the excise duty suspension arrangement, marking of alcoholic beverages and tobacco products with excise duty stamps, blending of fuel (including the adding of additives to fuel during the dispensation of fuel, using the flow method in accordance with Paragraph 101 of this Regulation), as well as labelling (marking) as a separate type of fuel blending and denaturation of alcohol.

[30 March 2010; 31 August 2010; 27 September 2016]

98.1 With the manufacturing, treatment, processing, blending, pre-packaging, or consigning of biofuels, applying the excise duty suspension arrangement, may be engaged an approved warehousekeeper, in whose special permit (licence) it has been specifically indicated (if the warehousekeeper performs the abovementioned activities with biofuel and does not perform activities with fuel), or a warehousekeeper in whose special permit (licence) as a type of activity has been indicated the manufacturing, treatment, processing, pre-packaging, blending, or consigning of fuels, applying the excise duty suspension arrangement (if the warehousekeeper performs the abovementioned activities with both biofuel and fuel).

[28 December 2006; 30 March 2010]

98.2 An approved warehousekeeper who is engaged with biofuels, but does not work with the manufacturing, treatment, processing, or blending, may receive for the abovementioned activities the necessary fuel without special indications regarding such in the special permit (licence).

[28 December 2006; 30 March 2010]

99. A merchant shall manufacture, blend, treat, process, or pre-package the fuel only according to the technological process declared to the State Revenue Service.

[7 February 2012]

99.1 A merchant may only manufacture alcohol according to the technological process declared to the State Revenue Service.

[25 March 2014]

99.2 An approved warehousekeeper who carries out manufacturing of alcohol or tobacco products shall install surveillance cameras which operate continuously 24 hours a day, ensuring that the registration plates of the cars incoming and outgoing of the warehouse territory are clearly visible, as well as the technological process of alcohol or tobacco products, and the site of the storage and consigning of the abovementioned goods are transparent.

[25 March 2014]

99.3 An approved warehousekeeper who carries out activities involving oil products shall install surveillance cameras which operate continuously 24 hours a day, ensuring that the registration plates of the cars incoming and outgoing of the warehouse territory are clearly visible.

[25 March 2014]

99.4 In the cases referred to in Paragraphs 99.2 and 99.3 of this Regulation an approved warehousekeeper shall ensure retention of information from surveillance cameras for the previous three months. The approved warehousekeeper shall, upon request of the State Revenue Service, ensure availability of the surveillance camera records.

[25 March 2014]

100. A merchant shall, two working days before commencement of each manufacturing, treatment, processing, or pre-packaging process of tobacco products or manufacturing, treatment, processing, or blending process of fuel (except for the blending of such gas that has different codes of the Combined Nomenclature, the adding of additives to fuel by using the flow method in accordance with Paragraphs 101 and 101.1 of this Regulation), inform the State Revenue Service of the date, time, place of commencement of the activity and the intended amount thereof electronically by using the Electronic Declaration System of the State Revenue Service. Merchants who manufacture, treat, process, or blend biofuel need not inform the State Revenue Service before commencement of each manufacturing, treatment, processing, or blending process of biofuel if the continuous manufacturing process is suspended for a time period not exceeding five working days. Merchants who manufacture, treat, process, or pre-package tobacco products need not inform the State Revenue Service before commencement of each manufacturing, treatment, processing, or pre-packaging process of tobacco products if the continuous manufacturing process is suspended for a time period not exceeding one working day.

[27 September 2016]

101. In dispensing fuel, it is permitted to add additives thereto by using the flow method if:

101.1. an even and continuous blending of fuel and additives in specific proportions is ensured during the process of dispensation and the equipment used ensures complete automation of the technological process and computer program management;

101.2. the amount of additives does not exceed 0.1 per cent by volume from the total amount of fuel and physical and chemical properties of fuel specified in the laws and regulations governing the assessment of conformity of fuel and diesel fuel do not change in the final result, except for the cases referred to in Sub-paragraphs 101.3 and 101.4 of this Regulation;

101.3. in adding biodiesel fuel to diesel fuel (gas oil), the substitute products, as well as components thereof (hereinafter - diesel fuel), it is ensured that the chemical properties of biodiesel fuel conform to the laws and regulations governing conformity assessment of petrol and diesel fuel or biofuel;

101.4. in adding ethyl alcohol that is obtained from agricultural raw materials and is dehydrated (with an alcohol content of at least 99.5 per cent by volume) to unleaded petrol, the substitute products and components thereof (hereinafter - petrol), it is ensured that petrol conforms to the laws and regulations governing conformity assessment of petrol and biofuel.

[28 December 2006; 15 December 2009; 7 February 2012]

101.1 Labelling (marking) of oil products by using the flow method may be preformed if such process is allowed in the laws and regulations governing the procedures for labelling (marking) oil products and the procedures for their circulation.

[25 March 2014]

102. Fuel, except for gas, obtained during the process of manufacturing, blending, treatment, or processing shall be stored and recorded separately from other fuel (indicating that such fuel is the manufactured, blended, treated, or processed fuel).

103. When manufacturing, blending, treating, processing, or pre-packaging excisable goods (except for pre-packaging of gas which is not intended for the operation of spark-ignition internal combustion engines, as well as for the manufacturing of fuel by using the flow method), a deed shall be drawn up, ensuring traceability of the abovementioned processes. The following information shall be indicated in the deed:

103.1. the date and time when the abovementioned process was commenced;

103.2. information regarding raw materials:

103.2.1. the number and date of the received corroborative document, corroborative document for fuel, accompanying document, or electronic administrative document;

103.2.2. the name, code of the Combined Nomenclature of the goods, also the research octane number shall be indicated for fuel, sulphur content (mg/kg) or range of sulphur content (mg/kg) - for diesel fuel, fuel oil and substitute products thereof (hereinafter - fuel oil), the absolute concentration of alcohol by volume for alcoholic beverages;

103.2.3. the quantity of goods (quantity of fuel shall be indicated in kilograms and litres, also the density and the number of the container or the container of the pressure equipment complex shall be indicated for fuel);

103.3. information regarding the end product:

103.3.1. the name, code of the Combined Nomenclature of the goods, also the research octane number shall be indicated for fuel, range of sulphur content (mg/kg) - for diesel fuel and fuel oil, the absolute concentration of alcohol by volume for alcoholic beverages;

103.3.2. the quantity of goods (quantity of fuel shall be indicated in kilograms and litres, also the density and the number of the container or the container of the pressure equipment complex shall be indicated for fuel, the number of packages and the volume of one package shall be indicated for pre-packaged fuel and pre-packaged fuel for the operation of internal combustion engines);

103.4. the loss, if any, and the cause thereof;

103.5. the date and time when the abovementioned process has been completed;

103.6. the responsible representative of the merchant (signature and full name);

103.7. other necessary information.

[30 March 2010; 25 March 2014]

103.1 The small producers of alcoholic beverages shall draw up a deed of manufacturing, indicating the following information therein:

103.1 1. the date when the manufacturing process has been commenced;

103.1 2. information regarding raw materials:

103.1 2.1. the name;

103.1 2.2. the quantity;

103.1 3. information regarding the end product:

103.1 2.2.1. the name and type according to the applicable excise duty rate (Section 12, Paragraph one of the law On Excise Duties);

103.1 3.2. the quantity;

103.1 3.3. the content of absolute alcohol (in per cent by volume);

103.1 4. the loss, if any, and the cause thereof;

103.1 5. the date when the manufacturing process has been completed;

103.1 6. the responsible representative of the merchant (signature and full name);

103.1 7. information regarding the quantity and unit of measurement of the end product released for sale;

103.1 8. other necessary information.

[8 March 2016]

104. The deed shall be numbered and drawn up before the commencement of the relevant process - manufacturing, treatment, processing, or pre-packaging. The information referred to in Sub-paragraphs 103.3.2, 103.4, 103.5, 103.6, and 103.7 of this Regulation shall be indicated after completion of the process. The deed shall be registered in the register determined in Paragraph 81 of this Regulation.

[30 March 2010; 25 March 2014]

104.1 The small producers of alcoholic beverages shall number and draw up a deed of manufacturing before commencement of the manufacturing process. The information referred to in Sub-paragraphs 103.1 3, 103.1 4, 103.1 5, and 103.1 6 of this Regulation shall be indicated after completion of the manufacturing process, but the information referred to in Sub-paragraph 103.1 7 shall only be indicated when the manufactured product is released for sale. The deed shall be registered in the register referred to in Paragraph 81.1 of this Regulation after completion of the manufacturing process.

[8 March 2016]

105. The recording of fuel (except for the case referred to in Paragraph 62.1 of this Regulation, as well as fuel which in accordance with Paragraph 86.1 of this Regulation is stored in a vehicle by which the fuel was delivered, and gas) in a warehouse shall be managed for each container separately, indicating the fuel type and code of the Combined Nomenclature, except for tanks the nominal volume of which does not exceed 100 cubic metres and in which fuel additives and components that are sold only after blending thereof with fuel are stored. The recording of gas in the warehouse shall be managed according to types.

[30 March 2010; 27 September 2016]

VII. Operation of a Registered and Temporarily Registered Consignee

[30 March 2010]

106. A merchant who has received a special permit (licence) for the operation of a registered consignee is permitted to carry out the wholesale trade of excisable goods at the indicated site of operation without receipt of a separate special permit (licence) intended for the wholesale trade. It is allowed to sell alcoholic beverages, tobacco products, and fuel only to such merchant who has a special permit (licence) for the wholesale trade or retail trade of alcoholic beverages, tobacco products, or fuel, as well as it is allowed to sell fuel to a user thereof, unless specified otherwise in the laws and regulations governing the circulation of excisable goods. The abovementioned sales restriction shall not be applicable to the supply of ships and aircraft with tobacco products and alcoholic beverages.

[30 March 2010]

107. A merchant who has received a special permit (licence) for the operation of a registered consignee is prohibited to sell excisable goods to natural persons who are not merchants, unless specified otherwise in the laws and regulations governing the circulation of excisable goods.

[30 March 2010]

107.1 In order to become a temporarily registered consignee, a merchant shall register the one-time excise duty security in accordance with the procedures specified in the laws and regulations regarding excise duty security and receive an excise identification number.

[30 March 2010]

108. A temporarily registered consignee may sell excisable goods only after receipt of the special permit (licence) referred to in Sub-paragraph 11.4 or 11.5 of this Regulation.

[30 March 2010]

VIII. Operation of a Registered Consignor and Distance Seller

[30 March 2010]

109. A merchant who has received a special permit (licence) for the operation of a registered consignor is permitted to perform consigning of imported excisable goods in the excise duty suspension arrangement or selling only to such merchant who has received a special permit (licence) for the operation of an approved warehousekeeper, a special permit (licence) for the operation of a registered consignee or temporarily registered consignee.

[30 March 2010]

109.1 A merchant who has received a special permit (licence) for the operation of a registered consignor, in addition to the information to be indicated in the register of documents (logbook or computer programme) specified in the laws and regulations regarding conduct and organisation of accounting, shall indicate the following information:

109.1 1. the excise identification number of the transaction partner indicated in the electronic administrative document or accompanying document;

109.1 2. the sum total of excise duty calculated for excisable goods to be sent with the electronic administrative document or accompanying document;

109.1 3. the number of the certificate for excise duty security used for the provision of consignment.

[30 March 2010]

109.2 A merchant who has received a special permit (licence) for the operation of a registered consignor shall keep the register of documents at the legal address of the merchant. If a merchant wishes to keep the register of document at a site which is not the legal address thereof, the merchant shall inform the State Revenue Service thereof two days in advance.

[30 March 2010; 7 February 2012]

110. Only such merchant who has a special permit (licence) for commercial activities involving excisable goods may be a distance seller, except for merchants who have a special permit (licence) for the operation of a registered consignor.

[30 March 2010]

111. A distance seller may only send to another Member State such excisable goods for which duty has been paid in the Republic of Latvia.

IX. Retail Trade

112. A merchant who has a special permit (licence) for the retail trade of alcoholic beverages, tobacco products, or fuel may purchase alcoholic beverages, tobacco products, or fuel for sale from an approved warehousekeeper, a registered consignee, or a merchant who has a special permit (licence) for the wholesale trade of the relevant excisable goods. A merchant who has a special permit (licence) for the retail trade of fuel may also purchase fuel from a distance seller of another Member State.

[30 March 2010]

113. A merchant who has received a special permit (licence) for the retail trade of fuel, alcoholic beverages, or tobacco products may sell fuel, alcoholic beverages, or tobacco products imported by itself.

114. The retail trade of fuel, diesel fuel, biofuel, and gas on the basis of the received special permit (licence) is allowed only in specifically installed stationary (also container-type) filling stations. They shall be effectively and technologically separated from fuel wholesale trade sites. Only fuel tanks of vehicles may be filled with gas in filling stations.

[15 December 2009]

115. In filling stations it is prohibited to sell fuel oil, as well as labelled (marked) fuel, unless specified otherwise in the laws and regulations in respect to the application of excise duty.

116. Filling stations shall be equipped with such electronic cash register systems which simultaneously ensure the operation of fuel pumps, the recording of the amount of fuel in litres, the registration and recording of sales operations, as well as the printing out of cash receipts.

117. If fuel in retail trade is received with an electronic administrative document or an accompanying document from another Member State and it is intended to store it in a container or a container of the pressure equipment complex until the submitting of a certification of receipt to the system for movement and control of excisable goods or the receipt of the relevant note on the abovementioned accompanying document from the State Revenue Service, it is permitted to store such fuel only in such a container or a container of the pressure equipment complex indicated in the special permit (licence) which is not connected to the electronic cash register system. After submitting the certification of receipt to the system for movement and control of excisable goods or receipt of the relevant note, a corroborative document for fuel shall be drawn up and fuel shall be moved to the container or the container of the pressure equipment complex indicated in the special permit (licence) for the retail trade of fuel which is connected to the electronic cash register system.

[30 March 2010]

118. A merchant who has a special permit (licence) for the retail trade of tobacco products may only purchase, accept for sale, store and sell cigarettes in packaging.

119. It is prohibited to sell cigarettes in a set with other goods if the price of the set exceeds the maximum retail trade price of the cigarettes.

120. In selling cigarettes, it is prohibited to collect an additional payment for a service related to the sale of cigarettes.

121. The trade of alcoholic beverages and tobacco products at temporary sites where public events take place may only be carried out by merchants who have received the special permit (licence) for retail trade of tobacco products or alcoholic beverages, or beer.

[25 March 2014]

121.1 A merchant who has received a special permit (licence) for the retail trade of beer is entitled to sell draft beer for takeaway in a packaging of the consumer, if selling of beer for takeaway is allowed at the site of operation declared in the special permit (licence). A merchant who has received a special permit (licence) for the retail trade of alcoholic beverages is entitled to sell draft beer, draft wine and draft fermented beverages for takeaway in a packaging of the consumer if selling of alcoholic beverages for takeaway is allowed at the site of operation declared in the special permit (licence).

[7 February 2012]

X. Wholesale Trade

122. A merchant who has received a special permit (licence) for the wholesale trade of fuel may purchase fuel from an approved warehousekeeper, a registered consignee, or a distance seller of another Member State.

[30 March 2010; 31 August 2010]

123. A merchant who has received a special permit (licence) for the wholesale trade of alcoholic beverages or tobacco products may purchase alcoholic beverages or tobacco products from a merchant who has a special permit (licence) for the wholesale trade of alcoholic beverages or tobacco products, a special permit (licence) for the operation of an approved warehousekeeper, or a special permit (licence) for the operation of a registered consignee.

[30 March 2010; 31 August 2010]

124. A merchant who has received a special permit (licence) for the wholesale trade of fuel, alcoholic beverages, or tobacco products may sell fuel, alcoholic beverages, or tobacco products imported by itself.

125. A merchant who has received a special permit (licence) for the wholesale trade of alcoholic beverages, tobacco products, or fuel may sell alcoholic beverages, tobacco products, or fuel to a merchant who has received a special permit (licence) for the wholesale trade of the relevant excisable goods (except for fuel) or retail trade of the relevant excisable goods and to sell the fuel to the user thereof, except for natural persons who are not merchants or who have not registered in the taxpayer register as performers of economic activity. The abovementioned sales restriction shall not be applicable to the supply of ships and aircraft with tobacco products and alcoholic beverages.

[15 December 2009]

XI. Accounting

126. Merchants who carry out commercial activities in the field of circulation of alcoholic beverages, tobacco products, or fuel shall settle mutual accounts in non-cash payments. Cash settlements are prohibited, except for the procedures specified for retail trade, and the cases where merchants supply ships, aircraft, tax-free shops that are under customs control, as well as foreign embassies within the territory the Republic of Latvia. Cash deposits in the current account of the supplier of the goods shall also be regarded as cash settlements. A gift and exchange transaction involving excisable goods, except for non-alcoholic beverages, and coffee, is prohibited.

[30 March 2010; 25 March 2014]

127. It is permitted to pay for tobacco products and alcoholic beverages in retail trade in cash, using electronic cash registers or electronic cash systems, as well as using non-cash payments.

128. [25 March 2014]

129. [25 March 2014]

130. [25 March 2014]

131. [15 December 2009]

132. [25 March 2014]

XII. Procedures by which Remaining Fuel Supplies and the Admissible Amount of Fuel Loss and Remainder Specified in Measurements of Remaining Fuel are Measured

133. Once a month a merchant who has received a special permit (licence) for commercial activities involving fuel specified in Sub-paragraph 11.4, 11.5, 11.6, or 11.7 of this Regulation shall measure the residual fuel before the drawing up of reports referred to in Paragraph 182 of this Regulation.

[30 March 2010]

134. A merchant shall indicate the measurement results of residual fuel supply in the table of measurements of actual amount of residual fuel supply (Annex 15). One copy of the table shall be given over to the accounting department, but the second copy shall be stored at the fuel storage site.

135. In determining the admissible amounts of fuel loss and surplus, the following factors shall be taken into account:

135.1. the natural losses of fuel (reduction of the fuel mass, preserving the fuel quality in accordance with the laws and regulations that determine the requirements for fuel quality) - losses that result from the physicochemical properties of fuel and the influence of meteorological factors. The norm of natural losses of fuel is the irreversible loss of fuel that is a direct consequence of physical processes, as well as the losses related to the use of technological installations (for example, vapour from all types of containers, pumps and gate valve packing);

135.2. measurement error - the deviation of the measured values from real values, which occurs due to the inaccuracy of the meter (due to the meter error) and due to operator error while taking measurements, measurement conditions, and fluctuations of the measurable value;

135.3. changes of fuel volume caused by temperature - changes of volume upon the change of temperature at different times and sites of taking the measurements.

136. [15 December 2009]

137. The admissible loss or surplus of fuel in a filling station need not be calculated and adjustments need not be made if the amount of loss or surplus determined in a container during the measurement does not exceed 300 litres, but in a container of a pressure equipment complex - 500 litres from the remaining gas according to the recording data on the day the measurement was taken.

[15 December 2009]

138. An adjustment of the amount of loss or surplus in filling stations detected and indicated in an inventory deed shall be carried out once a month before the drawing up of a report on the circulation of fuel.

[15 December 2009]

139. The actual remaining fuel supply shall be measured, using the measurement instruments that are at the disposal of the merchant. Prior to the commencement of measurement of the remaining fuel supply the merchant shall:

139.1. terminate the dispensation, receipt and movement of the fuel;

139.2. determine the remaining fuel (Ag) registered in the accounting at the time of commencing the measuring (in litres or kilograms);

139.3. determine the amount of fuel received during the reference period (S) in litres or kilograms;

139.4. determine the amount of fuel dispensed during the reference period (I) in litres or kilograms.

140. The volume of fuel shall be determined as follows:

140.1. for fuel (except for gas):

140.1.1. by using a meter (a measuring tape, a dipstick, or an automated measurement device), the total level of fuel and water in a container (Mm) shall be measured in centimetres with a precision of up to 1 mm. The total level of fuel and water in the container shall be calculated as the average of two measurements if the difference between such measurements does not exceed 6 mm. If the difference exceeds 6 mm, a third measurement shall be taken and the average value from the two closest measurements shall be calculated;

140.1.2. using the calibration table of the container, the total level of the fuel and water corresponding to the measured level shall be determined. By subtracting the amount of water determined in the container in the outcome of the measurements from such volume, the measured remaining fuel in the container in litres (Am) is obtained;

140.1.3. the volume of water in the container shall not be subtracted from the total volume of fuel and water in a filling station;

140.2. for gas:

140.2.1. the amount of gas in containers of a pressure equipment complex shall be determined by using the device installed by the manufacturer, which indicates the level of liquid in a container of the pressure equipment complex in per cent, or by using a level gauge which indicates the level of gas in centimetres (or an automated measurement instrument);

140.2.2. the amount of the liquid phase of gas in litres shall be determined for the containers of the pressure equipment complex, using the information from the technical passport. The amount of the gas vapour phase (in litres) is obtained by subtracting the amount of the liquid phase of gas from the volume of the container of the pressure equipment complex;

140.2.3. the quantity of the gas vapour phase shall not be calculated for the containers of a pressure equipment complex the volume of which is less than 25 m3.

141. The density of fuel (except for gas) shall be determined if the fuel is recorded in kilograms. If it is recorded in litres, only the temperature of the fuel shall be determined. The density and temperature of fuel (except for gas) shall be determined as follows:

141.1. the cylinder shall be placed on an even surface;

141.2. a sample of the fuel shall be poured into the cylinder along the wall thereof so that no air bubbles are formed;

141.3. a clean and dry hydrometer, held by the upper end, shall be immersed in the cylinder containing the fuel;

141.4. when fluctuations of the hydrometer have ceased, indications (temperature (°C) and density (r)) shall be read according to the upper edge of the meniscus. The meniscus must be level with the eyes of the reader. The reading of the scale of the hydrometer shall correspond to the density of the fuel at the temperature of measurement;

141.5. digital meters may also be used for the determination of the density and temperature of the fuel;

141.6. measurements of density and temperature shall be determined in three different levels of the container;

141.7. the average density and temperature shall be calculated;

141.8. if the temperature in the container is determined automatically, only one measurement shall be taken.

[25 March 2014]

142. The device with which the density of gas is determined (thermodensimeter - for readings of hydrometer or electronic transducer) shall be used for determination of the density of gas.

[25 March 2014]

143. The fuel mass shall be determined as follows:

143.1. the amount of fuel in kilograms shall be calculated from the acquired amounts of density and volume by using the following formula:

M = r x V, where

M - the mass (in kilograms);

r - the density of fuel indicated by the hydrometer (kg/l) at the time of measurement;

V - the volume (in litres) (volume determined according to the calibration table of the relevant container at the measured level of the fuel);

143.2. the amount obtained is the measured remaining fuel in the container (Am) in kilograms.

[25 March 2014]

144. The fuel mass in a container of the pressure equipment complex shall be determined as follows:

144.1. the amount of fuel in kilograms shall be calculated from the acquired readings of density and volume by using the following formula:

Am = r x V1 + (V - V1) x (P1 + Pm) x 0.002 : P1, where

r - the density of the liquid phase of gas indicated by the hydrometer (kg/l) at the time of measurement;

V1 - the volume (in litres) in the container of the pressure equipment complex of the liquid phase of the gas;

V - the volume of the container of the pressure equipment complex according to the information in the technical passport of the manufacturer of the container of the pressure equipment complex;

P1 - the absolute pressure of gas (kPa) until compression;

Pm - the gauge pressure (kPa) according to the readings of a manometer that has been installed on the container of the pressure equipment complex;

0.002 - the average density of the vapour phase of gas (kg/l) under absolute pressure until compression;

Am - the calculated remaining fuel in the container of the pressure equipment complex in kilograms;

144.2. if fuel is recorded in litres, the quantity of fuel in a container of the pressure equipment complex shall be calculated by using the following formula:

Am = V1 + (V - V1) x (P1 + Pm): P1 x 0.002 : r, where

V1 - the quantity of the liquid phase of gas in the container of the pressure equipment complex (in litres);

V - the amount (volume) of the container of the pressure equipment complex according to the information in the technical passport of the manufacturer of the container of the pressure equipment complex;

P1 - the absolute pressure of gas (kPa);

Pm - the gauge pressure (kPa);

0.002 - the average density of the vapour phase of gas (kg/l) under absolute pressure until compression;

r - the density of the liquid phase of gas indicated by the hydrometer (kg/l) at the time of measurement;

Am - the calculated remaining fuel in the container of the pressure equipment complex in litres.

[25 March 2014]

145. If, in determining the actual loss of fuel, a negative figure is obtained, then the admissible loss shall be calculated; if a positive figure is obtained, the admissible surplus shall be calculated. The actual loss or surplus of the fuel shall be calculated by using the following formula:

D = Am - Ag, where

Am - the actually measured remainder;

Ag - the amount indicated in the accounting figures.

146. Losses of fuel related to non-compliance with the requirements specified by regulatory technical documents shall not be included in the natural losses of fuel.

147. Losses related to repair works and cleaning of fuel containers and pipelines, as well as all types of accidents, and losses that have occurred during the pumping of fuel shall not be included in the norms of natural loss of fuel.

148. The norms of natural loss of fuel shall not be applicable to pre-packaged fuel.

149. Admissible norms of natural losses of fuel shall be determined depending on the container type, as well as depending on the season:

149.1. the autumn and winter period (from 1 October until 31 March);

149.2. the spring and summer period (from 1 April until 30 September).

150. Natural losses of fuel shall always be with negative sign.

151. The norms of natural losses of fuel shall include natural losses that occur during:

151.1. the receipt of fuel (is);

151.2. the storage of fuel (ig);

151.3. the dispensation of fuel (ii).

152. In filling stations, the norms of total natural loss of fuel shall be determined by calculating the amount of the relevant fuel received in the reference period and multiplying such amount by the norm of natural losses referred to in the table in per cent:

No. Group of fuel Autumn and winter period
(1 October - 31 March)
Spring and summer period
(1 April - 30 September)
underground containers surface containers underground containers surface containers
152.1. petrol 0.06. 0.1. 0.08. 0.126.
152.2. diesel fuel 0.002 0.006 0.004 0.006
152.3. gas 0.4

Dz = S x is, where

Dz - the natural losses (in litres);

S - the amount received in the reference period (in litres);

is - the ratio of the norm of natural losses at a filling station.

153. The norms of natural loss of fuel at other sites of fuel manufacturing, treatment, processing, blending, sale or storage, where fuel is accepted, stored and dispensed (except for filling stations) shall be determined by summing up the amount of fuel received during the reference period, stored at the time of measurement and dispensed during the reference period, and multiplying such amount by the norm of natural losses of fuel referred to in the table in per cent:

No. Group of fuel Autumn and winter period
(1 October - 31 March)
Spring and summer period
(1 April - 30 September)
underground containers surface containers underground containers surface containers
153.1. petrol:        
153.1.1. upon receipt - 0.044 - 0.081
153.2.1. upon storage - 0.064 - 0.180
153.1.3. upon dispensation 0.018 0.018 0.038 0.038
153.2. diesel fuel:        
153.2.1. upon receipt 0.004 0.006 0.004 0.006
153.2.2. upon storage 0.004 0.006 0.004 0.006
153.2.3. upon dispensation 0.002 0.002 0.004 0.004
153.3. fuel oil:        
153.3.1. upon receipt 0.024 0.014 0.024 0.024
153.3.2. upon storage 0.024 0.014 0.024 0.024
153.3.3. upon dispensation - - - -
153.4. gas:
153.4.1. upon receipt 1.1
153.4.2. upon storage
153.4.3. upon dispensation

Dz = S x is + Am x ig + I x ii, where

Dz - the natural losses (in litres or kilograms);

S - the amount received in the reference period (in litres or kilograms);

is - the norm of natural losses upon receipt;

Am - the measured remainder in the container at the time of measurement (in litres or kilograms);

ig - the norm of natural losses during storage;

I - the amount dispensed in the reference period (in litres or kilograms);

ii - the norm of natural losses upon dispensation.

154. A measurement error upon the receipt of fuel shall be calculated by using the following formula:

Ks = S x 0.3 %, where

Ks - the measurement error upon the receipt of fuel (in litres or kilograms);

S - the amount of fuel received in the reference period (in litres or kilograms).

155. The measurement error of the fuel dispensed during the measurement period shall be calculated by using the following formula:

Ki = I x 0.3 %, where

Ki - the measurement error upon the dispensation of the fuel (in litres or kilograms);

I - the amount of fuel dispensed in the reference period (in litres or kilograms).

156. The measurement error of the actual amount (remainder) of fuel shall be determined according to the measurement of the fuel level (Mm) with a precision of up to 3 mm. If a shortage has been detected, 3 mm shall be added to the fuel level measurement (Mm) and the volume corresponding to the level obtained shall be determined in the calibration table (Am + 3 mm). If a surplus has been detected, 3 mm shall be subtracted from the fuel level measurement (Mm) and the volume corresponding to the level obtained shall be determined in the calibration table (Am - 3 mm). The measurement error shall be calculated by using the following formula (in containers of a pressure equipment complex 3 % may be applied instead of 3 mm, respectively):

156.1. if a shortage has been detected:

Km1 = (Am + 3 mm) - Am, where

Km1 - the measurement error (in litres);

Am + 3 mm -the volume determined in the container calibration table as level Mm + 3 mm;

Am - the measured remainder (in litres);

156.2. if a surplus has been detected:

Km1 = Am - (Am - 3 mm), where

Km1 - the measurement error (in litres);

Am - 3 mm - the volume determined in the container calibration table at the level Mm - 3 mm;

Am - the measured remainder (in litres).

157. If fuel is recorded in kilograms, the measurement error in litres shall be multiplied by the density of the fuel which has been determined in accordance with Paragraph 141 of this Regulation. The value obtained is the measurement error in kilograms.

[27 September 2016]

158. A meter error (Km2) shall correspond to the measurement error specified in the certificate of the meter for measuring the amount of fuel. A gas meter error (Kmd) shall correspond to the measurement error specified in the technical documentation of the manufacturer of the meter for measuring the amount of gas. If the meter error is not indicated in the technical passport of the meter, it shall be assumed that it does not exist.

[27 September 2016]

159. The error of a container calibration table shall be calculated by using the following formula:

Km3 = Am x Km4, where

Km3 - the error of the container calibration table (in litres);

Am - the measured remaining fuel at the time of measurement (in litres);

Km4 - the container calibration error in per cent in accordance with the information indicated in the container calibration table. If the container calibration error has not been indicated in the container calibration table, it shall be assumed that the container calibration error is 0.3 %.

160. If fuel is recorded in kilograms, the error of the container calibration table shall be calculated in conformity with the conditions of Paragraphs 143 and 159 of this Regulation.

[27 September 2016]

161. In order to carry out an adjustment of volume changes, the following temperatures shall be determined:

161.1. Tp - the average temperature of the fuel at the loading (filling in) area of the consignor. The average temperature at the loading (filling in) area shall be calculated according to the temperature readings that have been specified for each cargo loaded in the loading area of the consignor in the reference period;

161.2. Tt - the temperature of the fuel in unloading container of the consignee. The average temperature in the unloading container shall be calculated according to measurements of temperature which have been taken before receipt of each cargo in the unloading container in the reference period;

161.3. Tk - the temperature of the fuel in the unloading container of the consignee at the time of measurement.

162. A volume adjustment shall be carried out if the recording is in litres. If the recording is in kilograms, adjustment shall not be carried out. The volume adjustment shall also not be carried out in such a case where the temperature of fuel in the loading (filling in) area of the consignor (Tp) and/or the temperature of the fuel in the unloading container of the consignee (Tt) has not been determined.

163. A volume adjustment for the received fuel shall be calculated by using the following formula:

Kt1 = S x Td1 x t, where

Kt1 - the volume adjustment for the received fuel (in litres);

S - the amount of fuel received in the reference period (in litres);

Td1 - the difference between the temperature in the unloading container of the consignee and in the loading (filling in) area of the consignor (°C) which has been calculated in accordance with Paragraph 160 of this Regulation;

t - the changes of volume upon the change of temperature by one degree (for petrol 0.12 %, for diesel fuel 0.08 %).

164. The difference of the fuel temperature in the unloading container of the consignee and the loading (filling in) area of the consignor (Td1) shall be calculated by using the following formula and preserving the minus sign in the volume adjustment:

Td1 = Tt - Tp, where

Tt - the average temperature in the unloading container of the consignee;

Tp - the temperature in the loading (filling in) area of the consignor.

165. A volume adjustment for a fuel measurement shall be calculated according to the measured remaining fuel at the time of measurement by using the following formula:

Kt2 = Am x Td2 x t, where

Kt2 - the volume adjustment (in litres);

Am - the measured remainder (in litres);

Td2 - the difference between the temperature at the time of measurement and in the unloading container of the consignee (°C) which has been calculated in accordance with Paragraph 165 of this Regulation;

t - the changes of volume upon the change of temperature by one degree (for petrol 0.12 %, for diesel fuel 0.08 %).

166. The difference of temperature shall be calculated by using the following formula and preserving the minus sign of the temperature in the volume adjustment:

Td2 = Tk - Tt, where

Tk - the temperature at the time of measurement;

Tt - the average temperature in the receipt container in the reference period.

167. The admissible loss of fuel shall be calculated, using the following formula and using the actual sign of the adjustment factors:

Di = Dz - Ks - Ki - Km1 - Km2 - Km3 + Kt1 + Kt2, where

Dz - the natural losses (in litres or kilograms);

Ks - the measurement error upon the receipt of fuel (in litres or kilograms);

Ki - the measurement error upon the dispensation of the fuel (in litres or kilograms);

Km1 - the measurement error (in litres);

Km2 - the meter error;

Km3 - the error of the container calibration table (in litres);

Kt1 - the volume adjustment for the received fuel (in litres);

Kt2 - the volume adjustment at the time of measurement (in litres).

168. The admissible remainder of fuel shall be calculated, using the following formula and using the actual sign thereof for the adjustment factors:

Dp = Dz + Ks + Ki + Km1 + Km2 + Km3 + Kt1 + Kt2, where

Dz - the natural losses (in litres or kilograms);

Ks - the measurement error upon the receipt of fuel (in litres or kilograms);

Ki - the measurement error upon the dispensation of the fuel (in litres or kilograms);

Km1 - the measurement error (in litres);

Km2 - the meter error;

Km3 - the error of the container calibration table (in litres);

Kt1 - the volume adjustment for the received fuel (in litres);

Kt2 - the volume adjustment at the time of measurement (in litres).

XIII. Norms for the Losses of Excisable Goods

169. In order to apply the norms for losses specified in this Regulation, a deed wherein a substantiated reason of loss is indicated shall be drawn up according to the procedures stipulated by the merchant.

170. An approved warehousekeeper shall not pay tax for actual losses of coffee if such losses do not exceed the following amount of coffee (in per cent) from the amount (in kilograms) of coffee (raw material of manufacturing - green coffee beans) recorded in the accounting registers, which has been used in the process of coffee manufacturing or treatment in a tax warehouse during the particular tax period:

170.1. during the storage period of green coffee beans - 1.2 %;

170.2. during the coffee roasting process (including the process of blending, milling, degassing) - 17.5 %;

170.3. during the acquisition process of soluble coffee - 45.0 %;

170.4. during the granulation process of soluble coffee - 1.8 %;

170.5. during the pre-packaging of coffee (both roasted and soluble) - 0.8 %.

[30 March 2010]

171. An approved warehousekeeper shall not pay tax for actual coffee losses if they in total do not exceed the admissible amount of loss of coffee specified in Sub-paragraphs 170.1, 170.2, and 170.5 of this Regulation.

[30 March 2010]

172. If an approved warehousekeeper manufactures soluble coffee or granulated soluble coffee, the losses of coffee as specified in Sub-paragraphs 170.3 and 170.4 of this Regulation shall also be included in the admissible losses of coffee referred to in Paragraph 171 of this Regulation.

[30 March 2010]

173. [29 November 2016]

174. If, in carrying out an inventory of fuel stocks regarding the particular tax period, a natural loss of fuel has been determined, in accordance with the law, an approved warehousekeeper need not pay excise duty for the actual loss of fuel if such loss does not exceed the following amount of fuel (in per cent) from the amount of fuel stocks specified in the accounting registers on the day when the inventory is carried out:

174.1. unleaded petrol - 0.4 %;

174.2. leaded petrol - 0.4 %;

174.3. kerosene, substitute products and components thereof - 0.3 %;

174.4. diesel fuel - 0.2 %;

174.5. fuel oil - 0.2 %;

174.6. gas, except for natural gas - 1.1 %.

[30 March 2010]

175. Natural loss shall be calculated according to the time period of fuel storage in a warehouse. The daily norm of natural loss shall be obtained by dividing the loss norm of the tax period by the number of days in the relevant tax period.

176. The admissible loss of fuel during internal movement or movement among Member States may not exceed 0.5 per cent (for road transport - 0.4 per cent) from the amount of fuel indicated in a corroborative document for fuel, electronic administrative document, or accompanying document.

[30 March 2010]

177. In transporting fuel through pipelines, the admissible loss may not exceed 0.2 per cent from the amount indicated in a corroborative document for fuel, electronic administrative document, or accompanying document, except for pipelines that ensure the operation of a warehouse.

[30 March 2010]

178. An approved warehousekeeper shall not pay tax for actual losses of alcoholic beverages resulting during manufacturing process (including pre-packaging) in the specific tax period, provided that they do not exceed the following quantities:

178.1. for alcohol - 0.2 % of the theoretical output quantity specified in the technical regulations of the manufacturing process;

178.2. for other alcoholic beverages, except for beer and alcohol, the following percentage of the total quantity of products containing alcohol used in the manufacturing process:

178.2.1. for raw materials for the manufacturing of alcoholic beverages - 5.7 %;

178.2.2. for wine and fermented beverages, as well as intermediate goods - 1.8 %;

178.2.3. for liqueur - 1.6 %;

178.2.4. for brandy, cognac - 1 %;

178.2.5. for whiskey - 1.8 %;

178.2.6. for balsam manufactured from extracts of plant products in alcohol, adding balsam oils, other biologically active substances and ingredients - 2.7 %;

178.2.7. for vodka and other alcoholic beverages not mentioned previously - 0.8 %;

178.3. for beer - 2.5 % of the quantity of beer (in litres) at the warehouse.

[29 November 2016]

178.1 [29 November 2016]

178.2 [29 November 2016]

178.3 An approved warehousekeeper who only carries out pre-packaging of alcoholic beverages shall not pay tax for actual losses of alcoholic beverages resulting during pre-packaging process in the specific tax period, provided that they do not exceed 0.1 % of the quantity of alcoholic beverages used in pre-packaging.

[29 November 2016]

178.4 An approved warehousekeeper shall not pay tax for actual losses of bulk alcoholic beverages resulting during storage in the specific tax period, provided that they do not exceed the following quantities of the quantity of stocks recorded in accounting registers as on the day of inventory:

178.4 1. for wine, other fermented beverages, intermediate goods, and beer - 0.3 %;

178.4 2. for other alcoholic beverages and other alcoholic beverages, including raw materials - 0.1 %;

178.4 3. for alcohol - 0.2 %.

[29 November 2016]

178.5 A merchant shall not pay tax for actual losses of bulk alcoholic beverages resulting during movement, provided that they do not exceed the following quantities of the quantity specified in an electronic administrative document:

178.5 1. for wine, other fermented beverages, intermediate goods, and beer - 0.3 %;

178.5 2. for other alcoholic beverages and other bulk alcoholic beverages, including raw materials - 0.1 %;

178.5 3. for alcohol - 0.2 %.

[29 November 2016]

178.6 A merchant shall not pay tax for actual losses of pre-packaged (packaged in primary (trade) packaging) alcoholic beverages resulting during the following:

178.6 1. storage in the specific tax period, provided that they do not exceed 0.1 % of the quantity indicated in the recording documents of the warehouse;

178.6 2. movement, provided that they do not exceed 0.1 % of the quantity indicated in the electronic administrative document.

[29 November 2016]

178.7 The losses referred to in Paragraph 178.4 and Sub-paragraph 178.6 of this Regulation shall be calculated according to the actual storage time of alcoholic beverages in a warehouse. The daily norm of actual losses shall be obtained by dividing the norm of loss of the tax period by the number of days in the relevant tax period.

[29 November 2016]

179. The loss norms of alcoholic beverages shall be determined:

179.1. for wine and fermented alcoholic beverages, as well as intermediate goods, - in per cent from the quantity of alcoholic beverages in litres;

179.2. for other alcoholic beverages - in per cent from the quantity of alcoholic beverages that is expressed in litres of absolute alcohol.

180. If actual losses of coffee and alcoholic beverages (including beer) determined during an inventory are smaller than the loss norms referred to in this Chapter, an approved warehousekeeper shall not pay tax for only the actual losses determined.

[30 March 2010]

181. Loss norms shall not be applied to tobacco products and non-alcoholic beverages during the manufacturing, treatment, storage or movement process thereof.

XIV. Submission of a Report on the Circulation of Excisable Goods

182. Each month by the fifteenth day a merchant who has received one of the special permits (licences) referred to in Paragraph 11 of this Regulation (except for the special permit (licence) for the retail trade of alcoholic beverages or tobacco products) or carries out activities involving excisable goods as a temporarily registered consignee, distance seller, or importer, as well as a merchant who brings in excisable goods (except for the liquid to be used in electronic cigarettes, coffee, and non-alcoholic beverages) for consumption in the Republic of Latvia, shall submit to the State Revenue Service a report on the circulation of alcoholic beverages, tobacco products, and fuel in the preceding month (Annexes 16, 17, 18, 19, 20, 21, 22, 23, 24, 25, 26, 27, 28, 29, 30, 31, 34, 35, 36, and 37). A merchant who has received one of the special permits (licences) referred to in Paragraph 11 of this Regulation (except for the special permit (licence) for the wholesale trade of alcoholic beverages or tobacco products) shall also submit reports to the State Revenue Service if no activities involving excisable goods have been carried out in the tax period.

[27 September 2016]

182.1 Each year by 15 August a merchant who manufactures, processes, treats, pre-packages or brings in wine for consumption in the Republic of Latvia which conforms to the terminology used in Council Regulation (EC) No 1493/1999 of 17 May 1999 on the common organisation of the market in wine, in compliance with Commission Regulation (EC) No 1282/2001 of 28 June 2001 laying down detailed rules for the application of Council Regulation (EC) No 1493/1999 as regards the gathering of information to identify wine products and to monitor the wine market and amending Regulation (EC) No 1623/2000, shall submit the following:

182.1 1. a report on the circulation of wine in the current wine year (Annex 32);

182.1 2. a report on wine stocks on 31 July of each year (Annex 33).

[30 March 2010]

182.2 A merchant who has a special permit (licence) for the operation of a registered consignor with a note "Consigning allowed only to the tax warehouse/warehouses of the merchant in the Republic of Latvia" indicated therein, need not submit the report specified in Annex 17, 26, or 30 to this Regulation.

[30 March 2010]

182.3 The term "released for free circulation" used in Annexes 17, 18, 23, 24, 25, 26, 27, 28, 30, 31, 32, 33, and 37 to this Regulation shall mean the same as the term "released for consumption in the Republic of Latvia" used in the Law.

[30 March 2010]

183. [15 December 2009]

184. [15 December 2009]

185. If it is not possible to obtain complete information regarding the circulation of excisable goods from reports, the State Revenue Service may request additional information.

XV. Supervision and Control

186. The supervision and control of the implementation of this Regulation shall be carried out by the State Revenue Service and other State institutions according to their competence.

187. State or local government institutions shall submit to the State Revenue Service information which may be the grounds for suspension or cancellation of a special permit (licence). Other information that is necessary to ensure the supervision and control of this Regulation shall be provided upon a written request of the State Revenue Service.

[22 September 2009]

188. A merchant shall cover the costs of the conformity assessment of the excisable goods removed during inspections carried out by State institutions within five working days after receipt of a bill if the excisable goods do not conform to the requirements of the laws and regulations in the field of the identification or quality of excisable goods.

189. [15 December 2009]

190. It is prohibited for the persons who do not have the special permit (licence) for commercial activities involving fuel to move and store fuel (except for fuel in a standard fuel tank of a vehicle) without documents confirming purchase thereof, except for natural persons who are permitted to move fuel without documents confirming purchase thereof if the quantity of fuel (except for fuel in a standard fuel tank of a vehicle) does not exceed 40 litres, and who are only permitted to store fuel for use for their own needs without documents confirming purchase thereof if the quantity of fuel does not exceed 80 litres.

[25 March 2014]

190.1 It is prohibited for persons to move and store gas cylinders without documents confirming purchase thereof, except for natural persons who are permitted to move gas cylinders if the total volume of gas cylinders does not exceed 50 litres, and store them for use for their own needs if the total volume of gas cylinders does not exceed 100 litres.

[25 March 2014]

191. [25 March 2014]

XVI. Closing Provisions

192. Cabinet Regulation No. 232 of 1 April 2004, Procedures for the Circulation of Excisable Goods (Latvijas Vēstnesis, 2004, No. 59, 69), is repealed.

193. This Regulation shall come into force on 1 September 2005.

194. Paragraphs 63, 64, 65, and 66 of this Regulation shall come into force after Cabinet Regulation No. 48 of 16 February 1999, Regulations Regarding State Fees for Issuance of Special Permit (Licence) for Specific Types of Entrepreneurial Activity (Latvijas Vēstnesis, 1999, No. 48/49), is repealed.

195. The regulation referred to in this Regulation also applies to undertakings (companies) that carry out entrepreneurial activities in the field of circulation of excisable goods.

196. [28 December 2006]

197. The conditions of Paragraphs 28 and 29 of this Regulation shall not be applicable to merchants to whom special permits (licences) for commercial activities involving bulk fuel have been issued until the coming into force of this Regulation if the united technological system (except for containers) at the oil depot is in the possession of the one licensed merchant with whom other merchants have entered into a written agreement regarding the provision of fuel circulation. In such case, the merchant who possesses the abovementioned fuel pipeline system and equipment related thereto shall be responsible for the conformity of the fuel pipelines connected in the united technological system and equipment related thereto (excluding fuel containers) to the requirements of laws and regulations, calibration, usage for activities involving fuel (also recording of the fuel flow).

198. Merchants to whom special permits (licences) for commercial activities involving bulk fuel have been issued until the day of the coming into force of this Regulation and whose site of commercial activities does not conform to Paragraphs 29 and 197 of this Regulation shall submit the relevant documents and re-register the abovementioned special permits (licences) by 1 February 2006.

199. In the case referred to in Paragraph 197 of this Regulation, fuel pipelines connected in a united technological system and the fuel containers connected to the equipment related to such pipelines which are in the possession of another merchant who has been issued a special permit (licence) for commercial activities involving fuel until the coming into force of this Regulation, shall be equipped with fuel flow counters with non-annullable recording by 1 February 2006.

200. Special permits (licences) for the retail trade of fuel issued to merchants until 1 May 2004 shall be valid until expiration of the period of validity indicated therein.

201. Special permits (licences) for the retail trade of alcoholic beverages, tobacco products, or fuel which have been issued until the day of coming into force of this Regulation and which do not conform to Paragraph 26 of this Regulation shall be valid without re-registration.

202. Merchants who until the day of coming into force of this Regulation have received special permits (licences) for the operation of a warehousekeeper and plan to send alcoholic beverages, tobacco products, fuel, coffee, or non-alcoholic beverages, applying an excise duty suspension arrangement, labelling of alcoholic beverages and tobacco products with excise duty stamps or labelling (marking) of fuel as a separate type of fuel blending, shall re-register such permits accordingly until 1 November 2005. Merchants who until the day of coming into force of this Regulation have received special permits (licences) for the operation of a warehousekeeper and carry out commercial activities involving fuel and actually plan to store fuel reserves in accordance with the laws and regulations governing the procedures for the formation and storage of fuel reserves shall submit to the State Revenue Service the certification referred to in Sub-paragraph 19.2 of this Regulation.

203. Merchants who until the day of coming into force of this Regulation have received special permits (licences) for the operation of a warehousekeeper or approved trader and carry out commercial activities involving bulk fuel shall submit to the State Revenue Service the documents referred to in Sub-paragraphs 19.1, 19.3, and 19.4 of this Regulation by 1 February 2006.

204. Merchants who until the day of coming into force of this Regulation have received special permits (licences) for the wholesale trade of fuel and carry out commercial activities involving bulk fuel shall submit to the State Revenue Service the documents referred to in Sub-paragraphs 25.1, 25.2, and 25.3 of this Regulation by 1 February 2006.

205. In order to receive a special permit (licence) for the wholesale trade of fuel, the State Agency Materiālās Rezerves [Material Reserves] shall submit a submission to the State Revenue Service in accordance with Annex 8 to this Regulation. The documents referred to in Paragraphs 24 and 25 of this Regulation for the receipt of a special permit (licence) for the wholesale trade of fuel shall be attached to the submission.

206. Special permits (licences) for warehousekeeper activities and approved trader activities in which it is indicated that activity with biodiesel fuel that is completely acquired from rapeseed oil is permitted, and which were issued up to 31 December 2006 are valid without re-registration.

[28 December 2006]

207. The conditions of this Regulation shall be applied if strict accountability goods bill of lading-invoices, strict accountability goods bill of lading-invoices for mineral oils (fuel) and strict accountability goods bill of lading-invoice forms for alcohol are used. Strict accountability goods bill of lading-invoices, strict accountability goods bill of lading-invoices for mineral oils (fuel) and strict accountability goods bill of lading-invoice forms for alcohol may be used up to the time period specified in the law On Taxes and Fees.

[28 December 2006]

208. Merchants who have been issued a special permit (licence) for the operation of an approved trader involving coffee or non-alcoholic beverages are entitled, by 31 March 2010, to re-register the abovementioned special permit (licence) for the operation of an approved warehousekeeper involving the relevant types of excisable goods, by submitting a submission in accordance with Annex 40 to this Regulation. If the submission is submitted during the time period from 1 March 2010 to 31 March 2010, the State fee referred to in Sub-paragraph 63.5.1.4 or 63.5.1.5 of this Regulation shall be paid.

[16 February 2010]

209. Merchants who have been issued a special permit (licence) for the operation of an approved trader involving alcoholic beverages, tobacco products, mineral oils, or biofuel are entitled, by 31 March 2010, to re-register the abovementioned special permit (licence) for the operation of a registered consignee involving the relevant types of excisable goods, by submitting a submission in accordance with Annex 41 to this Regulation. Codes of excisable goods shall be indicated in the submission in accordance with Annex 2.4 to this Regulation. If the submission is submitted during the time period from 1 March 2010 to 31 March 2010, the State fee referred to in Sub-paragraph 63.5.2.1, 63.5.2.2, 63.5.2.3, or 63.5.2.4 of this Regulation shall be paid.

[16 February 2010]

210. Merchants who have been issued a special permit (licence) for the operation of a tax warehousekeeper involving alcoholic beverages, tobacco products, mineral oils, or biofuel and who submit a submission during the time period from 1 March 2010 to 31 March 2010 in order to receive the special permit (licence) for the operation of a registered consignor involving the relevant types of excisable goods, shall pay the State fee referred to in Sub-paragraph 63.5.2.1, 63.5.2.2, 63.5.2.3, or 63.5.2.4 of this Regulation.

[16 February 2010]

211. Merchants who have been issued the special permits (licences) for the activities of an approved warehousekeeper shall ensure compliance with the requirements referred to in Paragraphs 99.2, 99.3, and 99.4 of this Regulation starting from 1 June 2014, and submit to the State Revenue Service the document referred to in Sub-paragraph 19.1 10 of this Regulation in accordance with the procedures specified in Paragraph 40 of this Regulation.

[25 March 2014]

212. Merchants who have been issued the special permit (licence) for the activities of an approved warehousekeeper shall submit to the State Revenue Service the information and documents referred to in Sub-paragraph 19.1 10 of this Regulation by 1 November 2016.

[27 September 2016]

213. Merchants who have been issued the special permit (licence) for the retail trade of fuel and who have containers not related to the commercial activities involving licensed fuel at the site of commercial activities thereof shall additionally indicate other containers not related to the commercial activities involving licensed fuel in the scheme of layout of containers, containers of a pressure equipment complex, and pipelines referred to in Sub-paragraph 25.3 of this Regulation and submit this scheme to the State Revenue Service by 1 November 2016.

[27 September 2016]

Informative Reference to Directives of the European Union

This Regulation contains legal norms arising from:

This Regulation contains norms arising from:

1) [30 March 2010];

2) Directive 98/34/EC of the European Parliament and of the Council of 22 June 1998 laying down a procedure for the provision of information in the field of technical standards and regulations;

3) Directive 98/48/EC of the European Parliament and of the Council of 20 July 1998 amending Directive 98/34/EC laying down a procedure for the provision of information in the field of technical standards and regulations;

4) Directive 2006/123/EC of the European Parliament and of the Council of 12 December 2006 on services in the internal market.

Acting for the Prime Minister,
Minister for Justice S. Āboltiņa

Minister for Finance O. Spurdziņš

 

Annex 1
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 2
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 2.1
Cabinet Regulation No. 662
30 August 2005

[27 September 2016]

  Excise identification number of a warehouse
(shall be completed by the official of the SRS)
   

STATE REVENUE SERVICE

Application for the Receipt of the Special Permit (Licence) for the Operation of an Approved Tax Warehousekeeper

Merchant:
name  
taxpayer's registration code                      
Office:
address, postal code  
phone  
fax  
electronic mail address  
working hours Monday  
Tuesday  
Wednesday  
Thursday  
Friday  
Saturday  
Sunday  
Tax warehouse:
Number of the registered structural unit of the SRS                      
address, postal code  
working hours Monday  
Tuesday  
Wednesday  
Thursday  
Friday  
Saturday  
Sunday  
phone  
fax  
electronic mail address  
numbers of buildings and premises according to the technical inventory file of the building  
containers, pressure containers No.              
nominal volume (m3)              
dangerous equipment registration certificate No.              
territory (excluding buildings and premises), m2  
Tax warehouse and its territory (mark as appropriate):
  complies with the environmental protection requirements
  does not comply
  complies with the fire safety requirements
  does not comply
  is provided with all necessary measuring instruments which comply with the requirements of laws and regulations
  is not
  is territory to which the status of a customs warehouse has been specified
  is not
  is D type customs warehouse (duty-free shop)

(mark only if activity involving alcoholic beverages or tobacco products is intended)

  is not
  is ensured with a pipeline system and the equipment related thereto, the possessor of which is

(name of the merchant, taxpayer registration code)

(mark only if activity involving bulk mineral oils or bulk biofuel is intended)

  is not
 
Direct supply is intended:

alcoholic beverages

tobacco products

mineral oils/biofuel

 
Direct supply is not intended
Consigning of mineral oils/biofuel by sea is intended, without initially indicating the consignor
Consigning of mineral oils/biofuel by sea is not intended, without initially indicating the consignor
Types and codes of excisable goods, involving which activity is intended (mark as appropriate):
Alcoholic beverages: B000, W200, W300, I000, S200, S500  
Beer: B000  
Alcoholic beverages from the products obtained in gardens and apiaries in the ownership or possession thereof or from wild plants (without using alcohol or other alcohol manufactured), ensuring that the total amount of the manufactured wine or fermented beverages does not exceed 15 000 litres in a calendar year and the quantity of absolute alcohol in manufactured other alcoholic beverages does not exceed 1000 litres in a calendar year: W200, W300, I000, S200, S500  
Alcoholic beverages from the products obtained in gardens and apiaries in the ownership or possession thereof or from wild plants (without using alcohol or other alcohol manufactured), ensuring that the total amount of the manufactured wine or fermented beverages does not exceed 1000 litres in a calendar year: W200, W300  
Alcohol: S300, S400  
Denatured alcohol  
Tobacco products: T200, T300, T400, T500, tobacco leaves, heated tobacco  
Liquid to be used in electronic cigarettes  
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920, E930, petroleum oils with the CN codes 27101991 and 27101999  
Biofuel and its raw materials: E200, E800, E910, E920, E930  
Non-alcoholic beverages  
Coffee  
In addition to the receipt, consigning and storage of goods the following is intended in the warehouse in excise duty suspension arrangement (mark as appropriate):
                 
Alcoholic beverages: Tobacco products: Liquid to be used in electronic cigarettes: Mineral oils: Non-alcoholic beverages:
- manufacturing   - manufacturing   - manufacturing   - manufacturing   - manufacturing  
- processing   - processing   - processing   - processing   - processing  
- treatment   - treatment   - treatment   - treatment   - treatment  
- pre-packaging   - pre-packaging   - pre-packaging   - pre-packaging   - pre-packaging  
- labelling   - labelling     - blending  
- alcohol denaturation   - marking (labelling)  
       
Coffee: Biofuel:  
- manufacturing   - manufacturing  
- processing   - processing  
- treatment   - treatment  
- pre-packaging   - pre-packaging  
- blending  
Responsible official:
position  
given name, surname  
date     /     /         signature  

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname  
date / / signature
for the authorised person -date and number of power of attorney  

 

Annex 2.2
Cabinet Regulation No. 662
30 August 2005

[16 February 2010; 31 August 2010; 25 March 2014]

Excise identification number of a registered consignor
(shall be completed by the official of the SRS)

STATE REVENUE SERVICE

Submission for the Receipt of a Special Permit (Licence) for the Operation of a Registered Consignor

Merchant:
name
taxpayer's registration code
Office:
address, postal code
phone
fax
electronic mail address
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Consigning is intended (mark as appropriate):
only to the tax warehouse/warehouses of the submitter in the Republic of Latvia
to the tax warehouse, registered consignee or temporarily registered consignee in the Republic of Latvia
to the tax warehouse, registered consignee or temporarily registered consignee in the Republic of Latvia and another European Union Member State
Types and codes of excisable goods, involving which activity is intended (mark as appropriate):
Alcoholic beverages: B000, W200, W300, I000, S200, S500
Alcohol: S300, S400
Tobacco products: W200, T200, T300, T400, T500
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920, E930
Biofuel and its raw materials: E200, E800, E910, E920, E930
Please, issue the special permit (licence) (mark as appropriate):
in printed form
electronically
Appended documents:
No. Name Number of pages
     
     
     
     
     
Responsible official:
position
given name, surname
date / / signature

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname
date / / signature
for the authorised person -date and number of power of attorney

 

Annex 2.3
Cabinet Regulation No. 662
30 August 2005

[16 February 2010; 25 March 2014]

Excise identification number of a registered consignee
(shall be completed by the official of the SRS)

STATE REVENUE SERVICE

Submission for the Receipt of a Special Permit (Licence)for the Operation of a Registered Consignee

Merchant:
name
taxpayer's registration code
Office:
address, postal code
phone
fax
electronic mail address
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Site of operation:
Number of the registered structural unit of the SRS
address, postal code
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
phone
fax
electronic mail address
numbers of buildings and premises according to the technical inventory file of the building  
containers, pressure containers No.
nominal volume (m3)
dangerous equipment registration certificate No.
territory (excluding buildings and premises), m2
Site of operation (mark as appropriate):
complies with the environmental protection requirements
does not comply
complies with the fire safety requirements
does not comply
is provided with all necessary measuring instruments which comply with the requirements of laws and regulations
is not
is ensured with a pipeline system and the equipment related thereto, the possessor of which is
(name of the merchant, taxpayer registration code)
(mark only if activity involving bulk mineral oils or bulk biofuel is intended)
is not
 
Direct supply is intended:

alcoholic beverages

tobacco products

mineral oils/biofuel

 
Direct supply is not intended
Types and codes of excisable goods, involving which activity is intended (mark as appropriate):
Alcoholic beverages: B000, W200, W300, I000, S200, S500  
Tobacco products: W200, T200, T300, T400, T500  
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920, E930
Biofuel: E200, E910, E920, E930  
Please, issue the special permit (licence) (mark as appropriate):
in printed form

electronically

Appended documents:
No. Name Number of pages
     
     
     
     
     
Responsible official:
position
given name, surname
date / / signature

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname
date / / signature
for the authorised person -date and number of power of attorney

 

Annex 2.4
Cabinet Regulation No. 662
30 August 2005

Codes of Excisable Goods

[16 February 2010; 25 March 2014]

Type of excisable goods Code of Excisable Goods
Beer (Article 2 of Directive 92/83/EEC1) B000
Still wine and still fermented beverages other than beer and wine (Articles 8(1) and 12(1) of Directive 92/83/EEC1) W200
Sparkling wine and sparkling fermented beverages other than beer and wine (Articles 8(2) and 12(2) of Directive 92/83/EEC1) W300
Intermediate products, as defined in Article 17 of Directive 92/83/EEC1 I000
Spirituous beverages, as defined in Article 2, first, second and third indent of Directive 92/83/EEC1 S200
Ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC1, falling within CN codes 2207 and 2208, other than spirituous beverages (S200) S300
Partially denaturated alcohol falling within Article 20 of Directive 92/83/EEC1, being ethyl alcohol which has been denaturated but which does not yet fulfil the conditions to benefit from the exemption from duty foreseen in Article 27(1)(a) or (b) of the abovementioned Directive, other than spirituous beverages (S200) S400
Products containing ethyl alcohol, as defined in Article 20, first indent of Directive 92/83/EEC1, falling within CN codes other than codes 2207 and 2208 S500
Cigarettes (Articles 4(1) and 7(2) of Directive 95/59/EC2) T200
Cigars and cigarillos (Articles 3 and 7(1) of Directive 95/59/EC2) T300
Fine-cut tobacco for the rolling of cigarettes (Article 6 of Directive 95/59/EC2) T400
Other smoking tobacco (Articles 5 and 7(2) of Directive 95/59/EC2) T500
Mineral oils (energy products) - products falling within CN codes 2707 10, 2707 20, 2707 30 and 2707 50 (Article 20(1)(b) of Directive 2003/96/EC3) E300
Leaded petrol falling within CN codes 2710 11 31, 2710 11 51 and 2710 11 59 (Article 20(1)(c) of Directive 2003/96/EC3) E410
Unleaded petrol falling within CN codes 2710 11 31, 2710 11 41, 2710 11 45 and 2710 11 49 (Article 20(1)(c) of Directive 2003/96/EC3) E420
Gas oil, unmarked product, falling within CN codes 2710 19 41-2710 19 49 (Article 20(1)(d) of Directive 2003/96/EC3) E430
Gas oil, marked product, falling within CN codes 2710 19 41-2710 19 49 (Article 20(1)(c) of Directive 2003/96/EC3) E440
Kerosene, unmarked product, falling within CN codes 2710 19 21 and 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC3) E450
Kerosene, marked product, falling within CN codes 2710 19 21 and 2710 19 25 (Article 20(1)(c) of Directive 2003/96/EC3) E460
Fuel oil falling within CN codes 2710 19 61-2710 19 69 (Article 20(1)(c) of Directive 2003/96/EC3) E470
Products falling within CN codes 2710 11 21, 2710 11 25, 2710 19 29 and applying to bulk commercial movements (Article 20(1)(c) of Directive 2003/96/EC3) E480
Products falling within CN codes 2710 11-2710 19 69, not specified above, except for products falling within CN codes 2710 11 21, 2710 11 25 and 2710 19 29, and applying to movements that are not bulk movements (Article 20(1)(c) of Directive 2003/96/EC3) E490
Liquefied petroleum gas and other gaseous hydrocarbons (LPG) falling within CN codes 2711 12 11-2711 19 00 (Article 20(1)(d) of Directive 2003/96/EC3) E500
Saturated acyclic hydrocarbons falling within CN code 2901 10 (Article 20(1)(e) of Directive 2003/96/EC3) E600
Cyclic hydrocarbons falling within CN codes 2902 20, 2902 30, 2902 41, 2902 42, 2902 43 and 2902 44 (Article 20(1)(f) of Directive 2003/96/EC3) E700
Vegetable and animal oils - products falling within CN codes 1507 up to 1518, if these products are intended for use as heating fuel or motor fuel (Article 20(1)(a) of Directive 2003/96/EC3) E200
Products falling within CN code 2905 11 00 (methanol (methyl alcohol)), if they are not products of synthetic origin and they are intended for use as heating fuel or motor fuel (Article 20(1)(g) of Directive 2003/96/EC3) E800
Fatty-acid mono-alkyl esters, containing by volume 96,5 % or more of esters (FAMAE) falling within CN code 3824 90 99 (Article 20(1)(h) of Directive 2003/96/EC3) E910
Products falling within CN code 3824 90 99, if these are intended for use as heating fuel or motor fuel - others than Fatty-acid mono-alkyl esters, containing by volume 96,5 % or more of esters (FAMAE) (Article 20(1)(h) of Directive 2003/96/EC3) E920
Additives falling within CN codes 381111, 38111900 and 38119000 E930

Notes.

1 Directive 92/83/EEC - Council Directive 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages.

2 Directive 95/59/EC - Council Directive 95/59/EC of 27 November 1995 on taxes other than turnover taxes which affect the consumption of manufactured tobacco.

3 Directive 2003/96/EC - Council Directive 2003/96/EC of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.

 

Annex 2.5
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 25 March 2014]

STATE REVENUE SERVICE

Submission
for the Receipt of the Code for a Site of Direct Supply

Merchant:
name
taxpayer's registration code
excise identification number of a warehouse/registered consignee
phone
intended alcoholic beverages Direct supply of
tobacco products
mineral oils/biofuel
Merchant to whom direct supply will be performed:
name
taxpayer registration code
address of the site of direct supply
licences series and number
Please, issue the code/codes of the site of direct supply (mark as appropriate):
in printed form
electronically
Responsible official:
position  
given name, surname  
date     /     /         signature  

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname  
 
date     /     /         signature  
for the authorised person -date and number of power of attorney  

 

Annex 3
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 4
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 4.1
Cabinet Regulation No. 662
30 August 2005

[27 September 2016]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) for the Operation of an Approved Tax Warehousekeeper

Name of the merchant
   
Taxpayer's registration code
 
Excise identification number of an approved warehousekeeper
 
Excise identification number of a warehouse
   
Warehouse address
     
working hours  
No. of the container, pressure container1                     Total number of containers, pressure containers  
Nominal volume (m3)1                     Nominal volume (m3) in total  
 
Permitted alcoholic beverages direct supply of
tobacco products
mineral oils/biofuel1
Consigning of mineral oils/biofuel by sea is permitted, without initially specifying the consignee1
   
Licence issued   Licence takes effect from  
   
Licence re-registered2  
   
Licence operation suspended from3   until  
Official of the State Revenue Service  
  (given name, surname and signature)

The Licence shall not be Valid Without the Annex

Indicate the sequence number of the page

Annex to the Special Permit (Licence) for the Operation of an Approved Tax Warehousekeeper

Excise identification number of a warehouse4  
     
Type and code of excisable goods, involving which operation is permitted5: Operation commenced Operation terminated
Alcoholic beverages: B000, W200, W300, I000, S200, S500    
Beer: B000    
Alcoholic beverages from the products obtained in gardens and apiaries in the ownership or possession thereof or from wild plants (without using alcohol or other alcohol manufactured), ensuring that the total amount of the manufactured wine or fermented beverages does not exceed 15 000 litres in a calendar year and the quantity of absolute alcohol in manufactured other alcoholic beverages does not exceed 1000 litres in a calendar year: W200, W300, I000, S200, S500    
Alcoholic beverages from the products obtained in gardens and apiaries in the ownership or possession thereof or from wild plants (without using alcohol or other alcohol manufactured), ensuring that the total amount of the manufactured wine or fermented beverages does not exceed 1000 litres in a calendar year: W200, W300    
Alcohol: S300, S400    
Denatured alcohol    
Tobacco products: T200, T300, T400, T500, tobacco leaves, heated tobacco    
Liquid to be used in electronic cigarettes    
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920, E930, petroleum oils with the CN codes 27101991 and 27101999    
Biofuel and its raw materials: E200, E800, E910, E920, E930    
Non-alcoholic beverages    
Coffee    
     
In addition to receipt, consigning and storage of goods the following shall be allowed in the warehouse in the excise duty suspension arrangement5: Operation commenced Operation terminated
Denaturation of alcohol    
Manufacturing of alcoholic beverages    
Processing of alcoholic beverages    
Treatment of alcoholic beverages    
Pre-packaging of alcoholic beverages    
Labelling of alcoholic beverages    
Manufacturing of non-alcoholic beverages    
Processing of non-alcoholic beverages    
Treatment of non-alcoholic beverages    
Pre-packaging of non-alcoholic beverages    
Manufacturing of coffee    
Processing of coffee    
Treatment of coffee    
Pre-packaging of coffee    
Manufacturing of tobacco products    
Processing of tobacco products    
Treatment of tobacco products    
Pre-packaging of tobacco products    
Labelling of tobacco products    
Manufacturing, processing, treatment, pre-packaging of the liquid to be used in electronic cigarettes    
Manufacturing of mineral oils    
Blending of mineral oils    
Labelling (marking) mineral oils    
Processing of mineral oils    
Treatment of mineral oils    
Pre-packaging of mineral oils    
Manufacturing of biofuel    
Processing of biofuel    
Treatment of biofuel    
Pre-packaging of biofuel    
Blending of biofuel    
   
Licence issued   Licence takes effect from  
Official of the State Revenue Service  
  (given name, surname)

THIS DOCUMENT HAS BEEN SIGNED WITH SAFE ELECTRONIC SIGNATURE AND CONTAINS A TIME STAMP

Executor, telephone

e-mail

The Annex shall not be Valid Without a Licence

Indicate the sequence number of the page

___________________ Licence with the Annex has been printed out on ... pages ______________________

Notes.

1 Only to be indicated if the relevant data fields have been completed.

2 Only to be indicated if the licence has been re-registered. The last date of re-registration shall be indicated. The last date of re-registration shall be indicated.

3 Only to be indicated if the operation of the licence had been suspended; may contain several entries. There may be several entries.

4 To be repeated on all pages of the Annex.

5 Only the types of excisable goods and operation selected by the merchant shall be indicated.

 

Annex 4.2
Cabinet Regulation No. 662
30 August 2005

[16 February 2010; 31 August 2010; 7 February 2012; 25 March 2014]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) for the Operator of a Registered Consignor

Name of the merchant
   
Taxpayer's registration code  
   
Excise identification number of a registered consignor  
 
Office: address
   
working hours
Consigning is permitted only to the tax warehouse/warehouses of the merchant in the Republic of Latvia1
Consigning is permitted only to a tax warehouse, registered consignee or temporarily registered consignee in the Republic of Latvia1
   
Licence issued Licence takes effect from
   
Licence re-registered2
   
Licence operation suspended from3 until
Official of the State Revenue Service  
  (given name, surname and signature)

Place for a seal

The Licence shall not be Valid Without the Annex

Indicate the sequence number of the page

Annex to the Special Permit (Licence) for the Operator of a Registered Consignor

Excise identification number of a registered consignor4  
   
Type and code of excisable goods, involving which operation is permitted5: Operation commenced Operation terminated
Alcoholic beverages: B000, W200, W300, I000, S200, S500
Alcohol: S300, S400
Tobacco products: T200, T300, T400, T500
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920, E930
Biofuel and its raw materials: E200, E800, E910, E920, E930
   
Licence issued Licence takes effect from
Official of the State Revenue Service  
  (given name, surname and signature)

Place for a seal

Annex is not valid without the licence

Indicate the sequence number of the page

___________________ Licence with the Annex has been printed out on ... pages ______________________

Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)  

Notes.

1 Only to be indicated if the relevant data fields have been completed.

2 Only to be indicated if the licence has been re-registered. The last date of re-registration shall be indicated.

3 Only to be indicated if the operation of the licence had been suspended; may contain several entries.

4 To be repeated on all pages of the Annex.

5 Only the types of excisable goods selected by the merchant shall be indicated.

 

Annex 4.3
Cabinet Regulation No. 662
30 August 2005

[16 February 2010; 7 February 2012; 25 March 2014]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) for the Operation of a Registered Consignee

Name of the merchant
 
Taxpayer's registration code
 
Excise identification number of a registered consignee

Site of operation:

address  
   
working hours
   
No. of the container, pressure container1 Total number of containers, pressure containers
Nominal volume (m3)1 Nominal volume (m3) in total
 
Permitted alcoholic beverages

tobacco products

mineral oils/biofuel1

direct supply of
   
Licence issued Licence takes effect from
   
Licence re-registered2
   
Licence operation suspended from3 until
Official of the State Revenue Service  
  (given name, surname and signature)

Place for a seal

The Licence shall not be Valid Without the Annex

Indicate the sequence number of the page

Annex to the Special Permit (Licence) for the Operation of a Registered Consignee

Excise identification number of a registered consignee4  
   
Type and code of excisable goods, involving which operation is permitted5: Operation commenced Operation terminated
Alcoholic beverages: B000, W200, W300, I000, S200, S500
Tobacco products: T200, T300, T400, T500
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920, E930
Biofuel: E200, E910, E920, E930
   
Licence issued Licence takes effect from
Official of the State Revenue Service  
  (given name, surname and signature)

Place for a seal

Annex is not valid without the licence

Indicate the sequence number of the page

___________________ Licence with the Annex has been printed out on ... pages ______________________

Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)  

Notes.

1 Only to be indicated if the relevant data fields have been completed.

2 Shall be indicated only if licence is being re-registered. The date of last re-registration shall be indicated.

3 Only to be indicated if the operation of the licence had been suspended; may contain several entries.

4 To be repeated on all pages of the Annex.

5 Only the types of excisable goods selected by the merchant shall be indicated.

 

Annex 5
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 6
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 7
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 25 March 2014]

STATE REVENUE SERVICE

Licence series and number
(shall be completed by the official of the SRS)

Submission for the Receipt of a Special Permit (Licence) for
(mark only one type of commercial activity)

the retail trade of alcoholic beverages series MT
the retail trade of beer series AM
the retail trade of tobacco products series TM
the wholesale trade of alcoholic beverages series VT
the wholesale trade of tobacco products series TV
Merchant:
name
taxpayer's registration code
Office:
address, postal code
phone
fax
electronic mail address
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Please, issue the special permit (licence) (mark as appropriate):
in printed form
electronically
The site of operation submitted for licensing:
name
address, postal code
intended activities (mark the planned)1 sale for off-premises consumption (RP) sale for consumption on site (RPV) sale (R) storage (U)
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
phone
fax
electronic mail address
Building, in which the site of retail trade of alcoholic beverages is located (mark the appropriate):
is put into operation
is not
Appended documents:
No. name number of pages
     
     
     
Responsible official:
position
given name, surname
date / / signature

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname
date / / signature
for the authorised person -date and number of power of attorney

Note.

1 R - sale - may be marked by wholesale traders of alcoholic beverages, retail traders and wholesale traders of tobacco products.

U - storage - may be marked by all.

PR - sale for off-premises consumption - may be marked by retail traders of alcoholic beverages and beer.

RPV - sale for consumption on site - may be marked by retail traders of alcoholic beverages and beer.

 

Annex 8
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 25 March 2014]

STATE REVENUE SERVICE

Licence series and number
(shall be completed by the official of the SRS)

Submission for the Receipt of a Special Permit (Licence) for
(mark only one type of commercial activity)

the retail trade of mineral oils series BM
the wholesale trade of mineral oils series BV
Merchant:
name
taxpayer's registration code
Office:
address, postal code
phone
fax
electronic mail address
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
 
Please, issue the special permit (licence) (mark as appropriate):
in printed form
electronically
The site of operation submitted for licensing:
name
address, postal code
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
phone
fax
electronic mail address
containers, pressure containers No.
Nominal volume (m3)
dangerous equipment registration certificate No.
Site of operation (mark as appropriate):
complies with the environmental protection requirements
does not comply
complies with the fire safety requirements
does not comply
is provided with all necessary measuring instruments which comply with the requirements of laws and regulations
is not
is ensured with a pipeline system and the equipment related thereto, the possessor of which is

(name of the merchant, taxpayer registration code)

(mark only if activity involving bulk mineral oils or bulk biofuel is intended)

is not
Appended documents:
No. name number of pages
     
     
     
     
     
Responsible official:
position
given name, surname
date / / signature

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname
date / / signature
for the authorised person -date and number of power of attorney "

 

Annex 9
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 7 February 2012]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) for the Wholesale Trade of Alcoholic Beverages1/Tobacco Products2

Series ..... No.

   
Name of the merchant
   
Taxpayer's registration code  
   
Office address3
       
Office working hours3    

Sales (R) and storage (U) sites4 of alcoholic beverages1/tobacco products2:

address  
     
working hours  
               

activity commenced

 

operation suspended7

 

operation renewed7

 

operation terminated

 
       
Licence issued Licence takes effect from
     
Licence re-registered5  
         
Licence operation suspended from6 until  
Official of the State Revenue Service
  (signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

___________________ Licence has been printed out on ... pages _______________________

Notes.

1 To be indicated if the wholesale trade of alcoholic beverages is intended.

2 To be indicated if the wholesale trade of tobacco products is intended.

3 Several offices are also possible.

4 Several sites of operation are possible.

5 Shall be indicated only if licence has been re-registered. The date of last re-registration shall be indicated.

6 Only to be indicated if the operation of the licence had been suspended; may contain several entries.

7 Only to be indicated if the operation of the site of operation had been suspended; may contain several entries.

Minister for Finance O. Spurdziņš

 

Annex 10
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 7 February 2012]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) for the Wholesale Trade of Oil Products

Series ..... No.

Name of the merchant
   
Taxpayer's registration code  
   
Office address1
       
Office working hours    

Sales (BR) and storage (BU) sites of oil products

address2  
     
working hours  
               
activity commenced operation suspended6   operation renewed6   operation terminated
                         
No. of the container, pressure container3 Total number of containers, pressure containers
Nominal volume (m3)3 Nominal volume (m3) in total
       
Licence issued Licence takes effect from
     
Licence re-registered4  
         
Licence operation suspended from5 until
 
Official of the State Revenue Service  
  (signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

___________________ Licence has been printed out on ... pages _______________________

Notes.

1 Several offices are also possible.

2 Several sites of operation are possible.

3 Currently there are also ~ 100 containers.

4 Shall be indicated only if licence has been re-registered. The date of last re-registration shall be indicated.

5 Only to be indicated if the operation of the licence had been suspended; may contain several entries.

6 Only to be indicated if the operation of the site of operation had been suspended; may contain several entries.

Minister for Finance O. Spurdziņš

 

Annex 11
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 7 February 2012]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) for the Retail Trade of Alcoholic Beverages1/Beer2

Series ..... No.

   
Name of the merchant
   
Taxpayer's registration code  
       
Licence issued Licence takes effect from
     
Licence re-registered3  
         
Licence operation suspended from4 until  
 
Official of the State Revenue Service  
  (signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

The licence is not valid without annexes

(the supplemented lesser coat of arms of Latvia)

Annex No._______ to the
Special Permit (Licence) for the Retail Trade of Alcoholic Beverages1/Beer2

 
Series ..... No.

Site of sale for off-premises consumption (RP), sale for consumption on site (RPV) and storage (U) of alcoholic beverages1/beer2:

address  
           
working hours activity commenced   operation terminated
       
Operation of the site of operation is suspended from5 until
Official of the State Revenue Service  
  (signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

Annex is not valid without the licence

Notes.

1 To be indicated if the retail trade of alcoholic beverages and beer takes place.

2 To be indicated if only retail trade of beer takes place.

3 Shall be indicated only if licence has been re-registered. The date of last re-registration shall be indicated.

4 Only to be indicated if the operation of the licence had been suspended; may contain several entries.

5 Only to be indicated if the operation of the site of operation had been suspended; may contain several entries.

Minister for Finance O. Spurdziņš

 

Annex 12
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 7 February 2012]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) for the Retail Trade of Oil Products

Series ..... No.


   
Name of the merchant
Taxpayer's registration code
Licence issued Licence takes effect from
     
Licence re-registered1  
         
Licence operation suspended from2 until
Official of the State Revenue Service  
  (signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

The licence is not valid without annexes

(the supplemented lesser coat of arms of Latvia)

Annex No._______ to the
Special Permit (Licence) for the Retail Trade of Oil Products

Sales (BR) and storage (BU) site of oil products:

address  
           
working hours activity commenced   operation terminated
                         
No. of the container, pressure container3 Total number of containers, pressure containers
Nominal volume (m3)3 Nominal volume (m3) in total
       
Operation of the site of operation is suspended from4 until
Official of the State Revenue Service
(signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

Annex is not valid without the licence

Notes.

1 Shall be indicated only if licence has been re-registered. The date of last re-registration shall be indicated.

2 Only to be indicated if the operation of the licence had been suspended; may contain several entries.

3 Currently there are also ~ 100 containers.

4 Only to be indicated if the operation of the site of operation had been suspended; may contain several entries.

Minister for Finance O. Spurdziņš

 

Annex 13
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 7 February 2012]

(the supplemented lesser coat of arms of Latvia)

STATE REVENUE SERVICE
(legal address, phone number, official electronic mail address)

Special Permit (Licence) to the Retail Trade of Tobacco Products

Series ..... No.

   
Name of the merchant
   
Taxpayer's registration code  
       
Licence issued   Licence takes effect from  
     
Licence re-registered1  
         
Licence operation suspended from2 until  
Official of the State Revenue Service  
  (signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

The licence is not valid without annexes

(the supplemented lesser coat of arms of Latvia)

Annex No._______ to the
Special Permit (Licence) for the Retail Trade of Tobacco Products

Series ..... No.

Sales (R) and storage (U) site of tobacco products:

address  
           
working hours activity commenced   operation terminated
       
Operation of the site of operation is suspended from3 until
Official of the State Revenue Service  
  (signature and full name)
     
Given name, surname, position, telephone number and electronic mail address of the person who drew up the special permit (licence)    

Place for a seal

Annex is not valid without the licence

1 Shall be indicated only if licence has been re-registered. The date of last re-registration shall be indicated.

2 Only to be indicated if the operation of the licence had been suspended; may contain several entries.

3 Only to be indicated if the operation of the site of operation had been suspended; may contain several entries.

Minister for Finance O. Spurdziņš

 

Annex 14
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 25 March 2014]

Excise identification number of a tax warehouse, excise identification number or licence series and number
(shall be completed by the official of the SRS)

Submission for Re-registration of a Special Permit (Licence) for
(mark only one type of commercial activity)

the retail trade of alcoholic beverages series MT
the retail trade of beer series AM
the retail trade of tobacco products series TM
the retail trade of mineral oils series BM
the wholesale trade of alcoholic beverages series VT
the wholesale trade of tobacco products series TV
the wholesale trade of mineral oils series BV
the operation of an approved tax warehousekeeper
the operation of a registered consignor
the operation of a registered consignee
Merchant:
name
taxpayer's registration code
Please, re-register the special permit (licence), performing the following changes:
No. Content of changes
   
   
   
   
Appended documents:
No. name number of pages
     
     
     
     
Please, issue the special permit (licence) (mark as appropriate):
in printed form
electronically
 
Annexes regarding sites of operation applied for licensing
are not attached  
are attached on ____pages
Responsible official:
position
given name, surname
date / / signature

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname
date / / signature
for the authorised person -date and number of power of attorney

Annex Regarding Sites of Operation Submitted for Licensing to the Application for Re-registration of the Special Permit (Licence)

the retail trade of mineral oils series BM
the wholesale trade of mineral oils series BV
The site of operation submitted for licensing:
name
address, postal code
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
phone
fax
electronic mail address
containers, pressure containers No.
nominal volume (m3)
dangerous equipment registration certificate No.
Site of operation (mark as appropriate):
complies with the environmental protection requirements
does not comply
complies with the fire safety requirements
does not comply
is provided with all necessary measuring instruments which comply with the requirements of laws and regulations
is not
is ensured with a pipeline system and the equipment related thereto, the possessor of which is

(name of the merchant, taxpayer registration code)

(mark only if activity involving bulk mineral oils or bulk biofuel is intended)

is not
Responsible official:
position
given name, surname
date / / signature

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname
date / / signature
for the authorised person -date and number of power of attorney

Annex Regarding the Sites of Operation Applied for Licensing to the Submission for Re-registration of a Special Permit (Licence)

the retail trade of alcoholic beverages series MT
the retail trade of beer series AM
the retail trade of tobacco products series TM
the wholesale trade of alcoholic beverages series VT
the wholesale trade of tobacco products series TV
Sites of operation submitted for licensing:
name
address, postal code
intended activities (mark the planned)1 sale for off-premises consumption (RP) sale for consumption on site (RPV) sale (R) storage (U)
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
phone
fax
electronic mail address
Building, in which the site of retail trade of alcoholic beverages is located (mark the appropriate):
is put into operation
is not
Appended documents:
No. name number of pages
     
     
     
Responsible official:
position
given name, surname
date / / signature

Place for a seal

Submitter of documents (to be completed if documents are submitted by another person):
given name, surname
date / / signature
for the authorised person -date and number of power of attorney

Note.

1 R - sales - may be marked by wholesale traders of alcoholic beverages, retail traders, and wholesale traders of tobacco products.

U - storage - may be marked by all.

PR - sale for off-premises consumption - may be marked by retail traders of alcoholic beverages and beer.

RPV - sale for consumption on site - may be marked by retail traders of alcoholic beverages and beer.

 

Annex 15
Cabinet Regulation No. 662
30 August 2005

Table of Measurements of the Actual Amount of Residual Fuel (Except for Gas) Supply

Table 1

_______________ 200__

Merchant  
  (name, registration No., address of the site of taking the measurements)
No. Container No. Group of fuel Level in the container (fuel+water)
(cm)
Volume in the container (fuel+water) (litres) Level of water (cm) Volume of water (litres) Volume of fuel (litres) Temperature of fuel (oC) Density of fuel (g/cm3) Fuel mass
(kg)
1 2 3 4 5 6 7 8 9 10 11
      1.     1.       1.   1.    
2.   2.   2.   2.    
3.   3.   3.   3.    
Avg.   Avg.   Avg.   Avg.    
Measurements taken by  
  (signature and full name)

Notes.

Column 3 - in accordance with Paragraph 136 of the Regulation.

Column 4 - the average of the two closest measurements of level (in accordance with Sub-paragraph 140.1.1 of the Regulation).

Column 5 - from the calibration table according to the average measurement in column 4 (in accordance with Sub-paragraph 140.1.2 of the Regulation).

Column 6 - the average of the two closest measurements of level (in accordance with Sub-paragraph 140.1.1 of the Regulation).

Column 7 - from the calibration table according to the average measurement in column 6 (in accordance with Sub-paragraph 140.1.1 of the Regulation).

Column 8 - the measurement in column 7 shall be deducted from the measurement in column 5.

Column 9 - in accordance with Paragraph 141 of the Regulation.

Column 10 - in accordance with Paragraph 141 of the Regulation.

Column 11 - in accordance with Paragraph 143 of the Regulation.

Table of Measurements of the Actual Amount of Residual Liquefied Petroleum Gas (LPG) Supply

Table 2

_______________ 200__

Merchant  
  (name, registration No., address of the site of taking the measurements)
No. Number of the pressure container LPG code Level in the container
(cm or %)
Volume of the pressure container (in litres) Quantity of LPG liquid phase (in litres) LPG pressure (bar) LPG density (q/cm3) Quantity of LPG liquid phase (kg) Quantity of LPG vapour phase (in litres) Quantity of LPG vapour phase (kg) Total quantity of LPG (in litres, kg)
1 2 3 4 5 6 7 8 9 10 11 12
1.                      
2.                      
3.                      
4.                      

Measurements taken by  
  (signature and full name)

Notes.

Column 2 - number of the pressure container.

Column 3 - LPG code.

Column 4 - LPG level in containers depending on the meter in accordance with Sub-paragraph 140.2.1 of the Regulation.

Column 5 - volume of the pressure container (according to the passport).

Column 6 - in accordance with Sub-paragraph 140.2.2 of the Regulation.

Column 7 - in accordance with the manometer installed on the pressure container.

Column 8 - in accordance with Paragraph 142 of the Regulation.

Column 9 - in accordance with Paragraph 143 of the Regulation.

Column 10 - in accordance with Sub-paragraph 144.2 of the Regulation (to be completed if records are kept in litres).

Column 11 - in accordance with Sub-paragraph 144.1 of the Regulation (to be completed if records are kept in kilograms).

Column 12 - in litres - columns 6+10, in kilograms - columns 9+11.

Minister for Finance O. Spurdziņš

 

Annex 16
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013; 8 March 2016]

Form No. TR

Report On the Manufacturing of Tobacco Products of ___ ___________________ 20___

Merchant who manufactures, processes, treats, pre-packages tobacco products  
  (name and taxpayer registration code)
Legal address Executor
      (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, fax, e-mail address  
           
Excise identification No. of the taxpayer    

Circulation of tobacco in manufacturing Table 1

No. Raw materials
name name of the supplier, state1 procured (kg) used (kg) sold to other merchants losses (kg) remainder at the end of the accounting period (kg)
quantity (kg) name of the consignee
1 2 3 4 5 6 7 8 9
                 
Total:            

Manufacturing of tobacco products Table 2

No. Type of tobacco product Name or assortment code2 of the tobacco product Unit of measurement3 Remainder of the manufactured products at the beginning of the accounting period Amount of the manufactured, processed, pre-packaged products Sold Moved to own Exported Consigned to another EU Member State Losses Remainder of the manufactured products at the end of the accounting period Moved to the Republic of Latvia, applying the duty suspension arrangement
in retail trade total wholesale trade network retail trade network
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
                             
Total:                      

Itemised list of Table 2, Column 8 "Sold in total" (indicate the products sold to other merchants (except for retail traders) and Column 15 "Moved to the Republic of Latvia, applying the duty suspension arrangement"

Table 3

No. Type of tobacco product Unit of measurement3 Consignee Quantity sold, moved
name taxpayer's registration code special permit (licence) No.
1 2 3 4 5 6 7
             
             
Total:  

Itemised list of Table 2, Column 11 "Exported" and Column 12 "Consigned to another EU Member State"

Table 4

No. Type of tobacco product Unit of measurement3 Exported Consigned to another EU Member State State, to which products are exported, or code of EU Member State1
1 2 3 4 5 6
           
           
Total:     -

Value of the products sold in the Republic of Latvia (excluding VAT) EUR _______________

Board member(s) of the merchant  
  (signature and full name)
Chief accountant  
  (signature and full name)

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

2 The assortment code shall be assigned by the State Revenue Service.

3 Units of measurement: cigarettes with or without filter, cigarillos, cigars - thous. units; smoking tobacco, fine-cut tobacco intended for the rolling of cigarettes, other smoking tobacco - kg; tobacco leaves and heated tobacco - kg.

 

Annex 17
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 8 March 2016]

Form No. TN

Report On the Circulation of Tobacco Products in a Tax Warehouse, On the Operation of a Registered Consignee and a Registered Consignor of ___ ____________ 20___

Merchant  
  (name, taxpayer's registration code)
Legal address Executor  
      (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, fax, e-mail address
Excise identification No. of the taxpayer    

Table 1

No. Type of tobacco product Remainder at the beginning of the accounting period (thous. units or kg)¹ Received at the warehouse or imported (thous. units or kg)¹ Released for free circulation (thous. units or kg)¹ Moved in duty suspension arrangement
(thous. units or kg)¹
Losses (thous. units or kg)¹ Remainder at the end of the accounting period (thous. units or kg)¹
1 2 3 4 5 6 7 8
               
Total:            

Itemised list of Table 1, Column 4 "Received at the warehouse or imported"

Table 2

No. Type of tobacco product Name of the supplier, state code² or assortment code³ Excise identification No. Received at the warehouse or imported (thous. units or kg)¹
from a foreign state, which is not EU Member State from EU Member State from another tax warehouse in the Republic of Latvia total
1 2 3 4 5 6 7 8
               
               
Total:        

Itemised list of Table 1, Column 6 "Moved in duty suspension arrangement"

Table 3

No. Type of tobacco product Name of the consignee, state code² Excise identification No. Moved in duty suspension arrangement (thous. units or kg)¹
to consignee in the Republic of Latvia to another EU Member State exported other in accordance with the law On Excise Duties total
1 2 3 4 5 6 7 8 9
                 
                 
Total:          
Board member(s) of the merchant    
  (signature and full name)  
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 Units of measurement: cigarettes with or without filter, cigarillos, cigars - thous. units; smoking tobacco, fine-cut tobacco intended for the rolling of cigarettes, other smoking tobacco - kg; tobacco leaves and heated tobacco - kg.

² The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

³ The assortment code shall be assigned by the State Revenue Service.

 

Annex 18
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013; 8 March 2016]

Form No. TI

Report on the Release of Tobacco Products for Free Circulation of ___ ______________ 20____

Merchant who releases tobacco products for free circulation  
  (name, taxpayer's registration code)
Legal address Executor
        (given name, surname, signature)
Excise identification No. of a warehouse   , licence issued   Telephone, fax, e-mail address  
or            
  Special permit (licence) No. . issued .      
Excise identification No. of the taxpayer    

Table 1

No. Type of tobacco product Name or assortment code1 of the tobacco product Remainder as at the beginning of the accounting period (thous. units or kg)2 Released for free circulation (thous. units or kg)2 Name of the supplier, state code3 Sold Moved to own Exported (thous. units or kg)2 Consigned to another EU Member State (thous. units or kg)2 Losses (thous. units or kg)2 Remainder at the end of the accounting period (thous. units or kg)2
for retail trade (thous. units or kg)2 total (thous. units or kg)2 wholesale trade network (thous. units or kg)2 retail trade network (thous. units or kg)2
1 2 3 4 5 6 7 8 9 10 11 12 13 14

Itemised list of Table 1, column 8 "Sold in total (thous. units or kg)" (indicate the products sold to other merchants (except for retailer traders))

Table 2

No. Type of tobacco product Consignee Quantity sold
(thous. units or kg)2

name taxpayer's registration code special permit (licence) No.
1 2 3 4 5 6
Total:

Itemised list of Table 1, column 11 "Exported (thous. units or kg)" and column 12 "Consigned to another EU Member State" (thous. units or kg)

Table 3

No. Type of tobacco product Exported (thous. units or kg)2 Consigned to another EU Member State (thous. units or kg)2 State, to which products are exported, or code of EU Member State3
1 2 3 4 5
Total: -
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Value of the exported products (EUR)  
Value of the products consigned to the EU Member States (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 The assortment code shall be assigned by the State Revenue Service.

2 Units of measurement: cigarettes with or without filter, cigarillos, cigars - thous. units; smoking tobacco, fine-cut tobacco intended for the rolling of cigarettes, other smoking tobacco - kg; tobacco leaves and heated tobacco - kg.

3 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

Minister for Finance O. Spurdziņš

 

Annex 19
Cabinet Regulation No. 662
30 August 2005

[25 March 2014; 8 March 2016]

Form No. TV

Report on the Circulation of Tobacco Products in Wholesale Trade of ___ ______________ 20____

Merchant who carries out wholesale trade of tobacco products  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Special permit (licence) No. issued   Telephone, e-mail address

Table 1

No. Type of tobacco product1 Name of the supplier Taxpayer registration code of the supplier Remainder at the beginning of the accounting period (thous. units or kg)¹ Procured (thous. units or kg) Received from its structural units (thous. units or kg) Sold Moved to its retail trade network (thous. units or kg) Exported (thous. units or kg) Consigned to another European Union Member State (thous. units or kg) Losses (thous. units or kg) Remainder at the end of the accounting period (thous. units or kg)
for retail trade (thous. units or kg) total (thous. units or kg)
1 2 3 4 5 6 7 8 9 10 11 12 13 14
Total                    

Itemised list of Table 1, column 9 "Sold in total" (thous. units or kg)
(indicate data regarding the products sold to other merchants (except for retail traders)

Table 2

No. Type of tobacco product1 Consignee Quantity sold
(thous. units or kg)

name taxpayer's registration code special permit (licence) No.
1 2 3 4 5 6
Total  

Itemised list of Table 1, column 11 "Exported (thous. units or kg)" and column 12 "Consigned to another European Union Member State (thous. units or kg)"

Table 3

No. Type of tobacco product1 Exported (thous. units or kg) Consigned to another European Union Member State (thous. units or kg) State to which products are exported, or code of the European Union Member State
1 2 3 4 5
         
         
         
Total     -
Value of the products sold in the Republic of Latvia (excluding value added tax) (EUR)  
Value of the exported products (EUR)  
Value of the products consigned to the European Union Member States (EUR)  

Note. 1 Types of tobacco products:

- cigarettes (quantity shall be indicated in thous. units);

- cigarettes the length of which exceeds 80 mm (quantity shall be indicated in thous. units);

- cigarettes the length of which exceeds 110 mm (quantity shall be indicated in thous. units);

- cigarillos, cigars (quantity shall be indicated in thous. units);

- fine-cut tobacco intended for the rolling of cigarettes (quantity shall be indicated in kg);

- other smoking tobacco (quantity shall be indicated in kg);

- tobacco leaves (quantity shall be indicated in kg);

- heated tobacco (quantity shall be indicated in kg).

 

Annex 20
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013; 8 March 2016]

Form No. TD

Report On the Circulation of Tobacco Products in Duty-free Shops, for the Supply of Aircraft, Ships and the Persons Referred to in Section 20 of the law On Excise Duties with Tobacco Products of ___ ______________ 20____

Merchant  
  (name, taxpayer's registration code)
Legal address Executor
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, fax, e-mail address
Excise identification No. of the taxpayer    

Table 1

No. Type of tobacco product Remainder at the beginning of the accounting period (thous. units or kg)¹ Quantity of the products received (thous. units or kg)¹ Quantity of the products sold (thous. units or kg)¹ Losses (thous. units or kg)¹ Remainder at the end of the accounting period (thous. units or kg)¹
for the supply of aircraft and ships for duty-free shops for the persons referred to in Section 20 of the law On Excise Duties
1 2 3 4 5 6 7 8 9
                 
Total:              

Itemised list of Table 1, Column 4 "Quantity of the products received"

Table 2

No. Type of tobacco product Supplier Received (thous. units or kg)¹
name, state code² excise identification No. from a foreign state, which is not EU Member State from a tax warehouse in the EU from a supplier in the Republic of Latvia total
1 2 3 4 5 6 7 8
               
               
               
Total:        
Value of the products sold (excluding VAT), EUR    
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  
Submitted on Official of the State Revenue Service
  (date)   (signature and full name)

Place for a seal

Notes.

1 Units of measurement: cigarettes with or without filter, cigarillos, cigars - thous. units; smoking tobacco, fine-cut tobacco intended for the rolling of cigarettes, other smoking tobacco - kg; tobacco leaves and heated tobacco - kg.

2 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 21
Cabinet Regulation No. 662
30 August 2005

[12 November 2013]

Form No. 2DE

Report on the Circulation of Oil Products (Fuel) in Wholesale Trade of ___ ______________ 20____

Merchant who carries out the wholesale trade of oil products (fuel)  
  (name, taxpayer's registration code)
Legal address Executor
        (given name, surname, signature)
Special permit (licence) No. issued Telephone, fax, e-mail address

Table 1

No. Type, brand of mineral oils (fuel) Aggregated remainder1 at the beginning of the accounting period (m3)2 Remainder at the beginning of the accounting period (m3)2 Received at the beginning of the accounting period (m3)2 Products sold to other merchants, users (m3)2 Moved to its wholesale trade network (m3)2 Used for own consumption (m3)2 Consigned to another EU Member State (m3)2 Exported (m3)2 Losses (m3)2 Remainder at the end of the accounting period (m3)2 Aggregated remainder1 at the end of the accounting period (m3)2
from other merchants from its own structural units
1 2 3 4 5 6 7 8 9 10 11 12 13 14
                           
                           
In total (m3): . . . . . . . . . . . .
No. Type, brand of oil products (fuel) Aggregated remainder1 at the beginning of the accounting period (t)2 Remainder at the beginning of the accounting period (t)2 Received during the accounting period (t)2 Products sold to other merchants, users (t)2 Moved to its wholesale trade network (t)2 Used for own consumption (t)2 Consigned to another EU Member State (t)2 Exported (t)2 Losses (t)2 Remainder at the end of the accounting period (t)2 Aggregated remainder1 at the end of the accounting period (t)2
from other merchants from its own structural units
1 2 3 4 5 6 7 8 9 10 11 12 13 14
                           
                           
In total (t):                        

Itemised list of Table 1, columns 5 and 6 "Received during the accounting period"

Table 2

No. Type, brand of oil products (fuel) Supplier Received quantity (m3)2
name or assortment code3 taxpayer registration code or identification number special permit (licence) No. from other merchants from its own structural units
1 2 3 4 5 6 7
             
             
             
In total (m3):    
No. Type, brand of oil products (fuel) Supplier Received quantity (t)2
name or assortment code3 taxpayer registration code or identification number special permit (licence) No. from other merchants from its own structural units
1 2 3 4 5 6 7
             
             
             
In total (t):    

Itemised list of Table 1, column 7 "Products sold to other merchants, users"

Table 3

No. Type, brand of oil products (fuel) Consignee, user Quantity sold (m3)2
name taxpayer's registration code special permit (licence) No.4 address of the site for unloading the goods of the user
1 2 3 4 5 6 7
             
In total (m3):  
No. Type, brand of oil products (fuel) Consignee, user Quantity sold (t)2
name taxpayer's registration code special permit (licence) No.4 address of the site for unloading the goods of the user
1 2 3 4 5 6 7
             
In total (t):  
Value of the products sold in the Republic of Latvia (excluding VAT), EUR  
Value of the exported products, EUR  
Value of the products consigned to the EU Member States, EUR  
Board member(s) of the merchant    
  (signature and full name)  
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on . Official of the State Revenue Service .
  (date)   (signature and full name)

Notes.

1 Aggregated remainder of the products which have been received from other merchants and not sold, and/or of the products which have been self-released for free circulation and not sold, and/or of the products which have been self-manufactured and not sold (released for free circulation). The aggregated remainder shall be indicated by the merchants who, in addition to the wholesale trade of oil products (fuel), are also engaged in the release of oil products (fuel) for free circulation and/or manufacturing of oil products (fuel).

2 The quantity of fuel oil, substitute products, and components thereof, the colorimetric index of which is 2.0 or more or kinematic viscosity at 50 °C equals 25 cSt or more, petroleum gases and other gaseous hydrocarbons shall be indicated in tonnes.

3 The assortment code shall be assigned by the State Revenue Service.

4 Not applicable to users.

Minister for Finance O. Spurdziņš

 

Annex 22
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. 3DE

Report On the Circulation of Mineral Oils (Fuel) in Retail Trade of ___ ______________ 20____

Merchant who carries out the retail trade of mineral oils (fuel)  
  (name, taxpayer's registration code)
Legal address Executor
        (given name, surname, signature)
Special permit (licence) No. issued Telephone, fax, e-mail address

Table 1

No. Type, brand of mineral oils (fuel) Remainder at the beginning of the accounting period (m3) Received during the accounting period Products sold during the accounting period (m3) Consigned to another EU Member State (m3) Exported (m3) Losses (m3) Remainder at the end of the accounting period (m3)
(m3) (t)1 total including used for own consumption
1 2 3 4 5 6 7 8 9 10 11
                     
  Total:                  

Itemised list of Table 1, Columns 4 and 5 "Received during the accounting period"

Table 2

No. Type, brand of mineral oils (fuel) Merchant Quantity received from other merchants Quantity received from own structural units Received in total
name or assortment code2 taxpayer registration code or identification No special permit (licence) No. (m3) (t)1 (m3) (t)1 (m3) (t)1
1 2 3 4 5 6 7 8 9 10 11
                     
Total:            

Itemised list of Table 1, Column 6 "Products sold during the accounting period (m3) in total" (indicate only the amount of fuel exempted from the excise duty)

Table 3

No. Type, brand of mineral oils (fuel) Consignee Permit number Quantity sold (m3)
name taxpayer's registration code
1 2 3 4 5 6
           
  In total (m3):       -
Value of the products sold in the Republic of Latvia (excluding VAT), EUR  
Value of the exported products, EUR  
Value of the products consigned to the EU Member States, EUR  
Board member(s) of the merchant    
  (signature and full name)  
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on . Official of the State Revenue Service .
  (date)   (signature and full name)

Notes.

1 Quantity of petroleum gases and other gaseous hydrocarbons shall be indicated both in tonnes and in cubic metres.

2 The assortment code shall be assigned by the State Revenue Service.

3 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 23
Cabinet Regulation No. 662
30 August 2005

Form No. 4DE

Report on the Release of Oil Products (Fuel) for Free Circulation to Ensure Its Own Operation of ___ ___________ 20___

Merchant who releases oil products (fuel) for free circulation to ensure its own operation .
  (name, taxpayer's registration code)
Legal address Executor
        (given name, surname, signature)
Excise identification No.    
Statement regarding exemption No. issued   Telephone, fax, e-mail address
No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (m3)1 Name of the supplier, state or assortment code2 Released for free circulation (m3)1 Used (m3)1 Losses (m3)1 Remainder at the end of the accounting period
(m3)1
1 2 3 4 5 6 7 8 9
In total (m3):            
No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (t)1 Name of the supplier, state or assortment code2 Released for free circulation (t)1 Used (t)1 Losses (t)1 Remainder at the end of the accounting period
(t)1
1 2 3 4 5 6 7 8 9
In total (t):            
Board member(s) of the merchant    
  (signature and full name)  
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on . Official of the State Revenue Service .
  (date)   (signature and full name)

Notes.

1 The quantity of fuel oil, substitute products, and components thereof, oil gases and other gaseous hydrocarbons shall be indicated in tonnes.

2 The assortment code shall be assigned by the State Revenue Service.

Minister for Finance O. Spurdziņš

 

Annex 24
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. 5DE

Report On the Manufacturing of Mineral Oils (Fuel) of ___ ______________ 20____

Merchant who manufactures, blends, labels (marks), processes, treats mineral oils (fuel)  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Quantity of mineral oils (fuel) in m3 in temperature 15 degree Celsius

Table 1

No. Raw materials
type, name code of the Combined Nomenclature name of the supplier, state or assortment code1 used (m3)2
1 2 3 4 5
         
In total (m3):  
No. Raw materials
type, name code of the Combined Nomenclature name of the supplier, state or assortment code1 used (t)2
1 2 3 4 5
         
In total (t):  

Quantity of mineral oils (fuel) in m3 in temperature 15 degree Celsius

Table 2

No. Finished products Released for free circulation (m3)2 Moved in excise duty suspension arrangement (m3)2 Losses (m3)2 Remainder at the end of the accounting period (m3)2
mineral oils (fuel)
type, brand of

code of the Combined Nomenclature remainder at the beginning of the accounting period (m3)2 quantity (m3)2 including quantity used for further manufacturing (m3)2
1 2 3 4 5 6 7 8 9 10
                   
                   
In total (m3):              
No. Finished products Released for free circulation (t)2 Moved in excise duty suspension arrangement (t)2 Losses (t)2 Remainder at the end of the accounting period (t)2
mineral oils (fuel)
type, brand of

code of the Combined Nomenclature remainder at the beginning of the accounting period (t)2 quantity (t)2 including quantity used for further manufacturing (t)2
1 2 3 4 5 6 7 8 9 10
                   
                   
In total (t):              

The quantity of mineral oils (fuel) in Tables 3, 4 and 5 shall be indicated according to the actual temperature

Table 3

No. mineral oils (fuel)
type, brand of

code of the Combined Nomenclature Sold to other merchants, users (m3)2 Moved to own (m3)2 Used for own consumption (m3)2 Consigned to another EU Member State (m3)2 Exported (m3)2
wholesale trade network retail trade network
1 2 3 4 5 6 7 8 9
                 
                 
In total (m3):            
No. mineral oils (fuel)
type, brand of

code of the Combined Nomenclature Sold to other merchants, users (t)2 Moved to own (t)2 Used for own consumption (t)2 Consigned to another EU Member State (t)2 Exported (t)2
wholesale trade network retail trade network
1 2 3 4 5 6 7 8 9
                 
                 
In total (t):            

Itemised list of Table 3, Column 4 "Sold to other merchants, users" (not applicable to marked fuel)

Table 4

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Consignee, user Quantity sold (m3)2
name taxpayer's registration code special permit (licence) No.3 address of the site for unloading the goods of the user
1 2 3 4 5 6 7 8
             
             
In total (m3): - - - - -  
No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Consignee, user Quantity sold (t)2
name taxpayer's registration code special permit (licence) No.3 address of the site for unloading the goods of the user
1 2 3 4 5 6 7 8
             
             
  In total (t): - - - - -  

Itemised list of Table 3, Column 4 "Sold to other merchants, users" (applicable only to marked fuel)

Table 5

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature User Quantity sold (m3)
name of legal person given name, surname of natural person taxpayer registration code or personal identification number statement No. to legal persons to natural persons in total
1 2 3 4 5 6 7 8 9 10
                   
                   
                   
                   
In total (m3):      

Itemised list of Table 2, Column 8 "Moved in excise duty suspension arrangement"

Quantity of mineral oils (fuel) in m3 in 15° C

Table 6

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Name of the consignee, state code4 Excise identification No. Moved
to the consignee in the Republic of Latvia (m3) to another EU Member State (m3) for further bringing out to a foreign state, which is not a Member State (m3) other in accordance with the law On Excise Duties (m3) in total (m3)
1 2 3 4 5 6 7 8 9 10
                   
                   
In total (m3):          
No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Name of the consignee, state code4 Excise identification No. Moved
to the consignee in the Republic of Latvia (t3) to another EU Member State (t3) for further bringing out to a foreign state, which is not a Member State (t3) other in accordance with the law On Excise Duties (t3) in total (t3)
1 2 3 4 5 6 7 8 9 10
                   
                   
In total (t):          
Value of the products sold in the Republic of Latvia (excluding VAT) EUR  
Board member(s) of the merchant    
  (signature and full name)  
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on . Official of the State Revenue Service .
  (date)   (signature and full name)

Notes.

1 The assortment code shall be assigned by the State Revenue Service.

2 Quantity of fuel oil, substitute products and components thereof, the colorimetric index of which is 2.0 or more or kinematic viscosity at 50° C is 25 cSt or more, petroleum gases and other gaseous hydrocarbons shall be indicated in tonnes.

3 Not applicable to users.

4 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 25
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. 6DE

Report On the Pre-packaging of Mineral Oils (Fuel) of ___ ___________ 20___

Merchant who pre-packages mineral oils (fuel)  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Table 1

No. Raw materials
type, name Code of the Combined Nomenclature name of the supplier, state or assortment code1 used (t)
1 2 3 4 5
         
In total (t):  

Table 2

No. Pre-packaged production Released for free circulation Moved into excise duty suspension arrangement Remainder at the end of the accounting period
type, brand of mineral oils (fuel) code of the Combined Nomenclature one unit of pre-packaging (t) remainder at the beginning of the accounting period pre-packaged number of pre-packaging units (t) number of pre-packaging units (t) number of pre-packaging units (t)
number of pre-packaging units (t) number of pre-packaging units (t)
1 2 3 4 5 6 7 8 9 10 11 12 13 14
In total (t):

Itemised list of Table 2, Columns 9 and 10 "Released for free circulation"

Table 3

No. Type, brand of mineral oils (fuel) code of the Combined Nomenclature One unit of pre-packaging (t) Sold to other merchants, users Moved to the wholesale trade, retail trade network thereof Used for own consumption Consigned to another EU Member State Exported Total
number of pre-packaging units (t) number of pre-packaging units (t) number of pre-packaging units (t) number of pre-packaging units (t) number of pre-packaging units (t) number of pre-packaging units (t)
1 2 2a 3 4 5 6 7 8 9 10 11 12 13 14 15
In total (t):

Itemised list of Table 3, Column 5 "Sold to other merchants, users (t)"

Table 4

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Consignee, user Quantity sold (t)
name taxpayer's registration code special permit (licence) No.2 address of the site for unloading the goods of the user
1 2 3 4 5 6 7 8
               
               
In total (t):  

Itemised list of Table 2, Column 12 "Moved into excise duty suspension arrangement (t)"

Table 5

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Name of the consignee, state code3 Excise identification No. Moved
to the consignee in the Republic of Latvia (t) to another EU Member State (t) for further bringing out to a foreign state, which is not a Member State (t) other in accordance with the law On Excise Duties (t) in total (t)
1 2 3 4 5 6 7 8 9 10
                   
                   
In total (t):          
Value of the products sold in the Republic of Latvia (excluding VAT) EUR  
Board member(s) of the merchant    
  (signature and full name)  
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on . Official of the State Revenue Service .
  (date)   (signature and full name)

Notes.

1 The assortment code shall be assigned by the State Revenue Service.

2 Not applicable to users.

3 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 26
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

Form No. 7DE

Report On the Circulation of Mineral Oils (Fuel) in a Tax Warehouse, On the Operation of a Registered Consignee and a Registered Consignor of ___ ___________ 20___

Merchant  
  (name, taxpayer's registration code)
Legal address Executor
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, fax, e-mail address
Excise identification No. of the taxpayer    

Quantity of mineral oils (fuel) in m3 in temperature 15 degree Celsius

Table 1

No. Type of oil products (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (m3) Received at a warehouse or imported (m3) Released for free circulation (m3) Moved into excise duty suspension arrangement (m3) Used for manufacturing, blending,
treatment, processing, pre-packaging
(m3)
Losses (m3) Remainder at the end of the accounting period (m3)
1 2 3 4 5 6 7 8 9 10
In total (m3):
No. Type of oil products (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (t) Received at a warehouse or imported (t) Released for free circulation (t) Moved into excise duty suspension arrangement (t) Used for manufacturing, blending, treatment, processing,
pre-packaging
(t)/p>
Losses (t) Remainder at the end of the accounting period (t)
1 2 3 4 5 6 7 8 9 10
In total (t):

Itemised list of Table 1, Column 5 "Received at a warehouse or imported"

Table 2

No. Type of oil products (fuel) Code of the Combined Nomenclature Name of the supplier, state code1 or assortment code2 Excise identification No. Received at a warehouse or imported
from a foreign state, which is not a EU Member State (m3) from EU Member State (m3) from another warehouse of excisable goods in the Republic of Latvia (m3) in total (m3)
1 2 3 4 5 6 7 8 9
In total (m3):
No. Type of oil products (fuel) Code of the Combined Nomenclature Name of the supplier, state code1 or assortment code2 Excise identification No. Received at a warehouse or imported
from a foreign state, which is not a EU Member State (t) from EU Member State (t) from another warehouse of excisable goods in the Republic of Latvia (t) in total (t)
1 2 3 4 5 6 7 8 9
In total (t):

Itemised list of Table 1, Column 7 "Moved into excise duty suspension arrangement"

Table 3

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Name of the consignee, state code1 Excise identification No. Moved into excise duty suspension arrangement
to consignee in the Republic of Latvia
(m3)
to another EU Member State (m3) for further bringing out to a foreign state, which is not a Member State (m3) other in accordance with the law On Excise Duties (m3) in total (m3)
1 2 3 4 5 6 7 8 9 10
                   
                   
In total (m3):          
No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Name of the consignee, state code1 Excise identification No. Moved into excise duty suspension arrangement
to consignee in the Republic of Latvia
(t)
to another EU Member State (t) for further bringing out to a foreign state, which is not a Member State (t) other in accordance with the law On Excise Duties (t) in total (t)
1 2 3 4 5 6 7 8 9 10
                   
                   
In total (t):          
Board member(s) of the merchant    
  (signature and full name)  
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on . Official of the State Revenue Service .
  (date)   (signature and full name)

Notes.

1 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

2 The assortment code shall be assigned by the State Revenue Service.

 

Annex 27
Cabinet Regulation No. 662
30 August 2005

[12 November 2013]

Form No. 1DE

Report on the Release of Oil Products (Fuel) for Free Circulation of ___ ______________ 20____

Merchant who releases oil products (fuel) for free circulation  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Table 1

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (m3)1 Released for free circulation (m3)1 Name of the supplier, state or assortment code2 Products sold to other merchants, users (m3)1 Moved to own Used for own consumption (m3)1 Consigned to another EU Member State (m3)1 Exported (m3)1 Losses (m3)1 Remainder at the end of the accounting period (m3)1
wholesale trade network (m3)1 retail trade network (m3)1
1 2 3 4 5 6 7 8 9 10 11 12 13 14
In total (m3):
No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (t)1 Released for free circulation (m3)1 Name of the supplier, state or assortment code2 Products sold to other merchants, users (t)1 Moved to own Used for own consumption (t)1 Consigned to another EU Member State (t)1 Exported (t)1 Losses (t)1 Remainder at the end of the accounting period (t)1
wholesale trade network (t)1 retail trade network (t)1
1 2 3 4 5 6 7 8 9 10 11 12 13 14
                           
In total (t):                      

Itemised list of Table , column 7 "Sold to other merchants, users" (not applicable to the marked fuel)

Table 2

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Consignee, user Quantity sold (m3)1
name taxpayer's registration code special permit (licence) number3 address of the site for unloading the goods of the user
1 2 3 4 5 6 7 8
               
               
In total (m3):  
No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature Consignee, user Quantity sold (t)1
name taxpayer's registration code special permit (licence) number3 address of the site for unloading the goods of the user
1 2 3 4 5 6 7 8
               
               
In total (t):  

Itemised list of Table 1, column 7 "Sold to other merchants, users" (applicable only to the marked fuel)

Table 3

No. Type, brand of mineral oils (fuel) Code of the Combined Nomenclature User Quantity sold (m3)
name of legal person given name, surname of natural person taxpayer registration code or personal identification number Statement number to legal persons to natural persons total
1 2 3 4 5 6 7 8 9 8 + 9 = 10
                   
                   
                   
In total (m3):      
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Value of the exported products (EUR)  
Value of the products consigned to the EU Member States (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 The quantity of fuel oil, substitute products, and components thereof, the colorimetric index of which is 2.0 or more or kinematic viscosity at 50 °C equals 25 cSt or more, petroleum gases and other gaseous hydrocarbons shall be indicated in tonnes.

2 The assortment code shall be assigned by the State Revenue Service.

3 Not applicable to users.

Minister for Finance O. Spurdziņš

 

Annex 28
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. SP

Report on the Circulation of Raw Alcohol, Alcohol, Raw Materials and By-products of Manufacturing of Alcohol of _______________200__

Merchant who manufactures, processes, and treats alcoholic beverages  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Table 1

Circulation of raw alcohol and raw materials of alcohol

No. Name of raw material Remainder at the beginning of the accounting period (t) Procured

(t)

Supplier Procurement price of raw materials
(EUR/t)
Received from its own structural unit (t) Used for the manufacturing of raw alcohol, alcohol (t) Losses (t) Remainder at the end of the accounting period
(t)
name or given name, surname of a natural person taxpayer registration code, personal identity number or identification number state code1
1 2 3 4 5 6 7 8 9 10 11 12
                       
                       
                       
Total:     - - - -        

Table 2

Circulation of raw alcohol, alcohol, and by-products of manufacturing of alcohol

No. Name of raw alcohol, alcohol, and by-product of manufacturing of alcohol Quantity of absolute alcohol (in percentage by volume) Remainder at the beginning of the accounting period
(dal a/a)
Manufactured (dal a/a) Procured (dal a/a) Used (dal a/a) Sold (released for free circulation) (dal a/a) Moved into the duty suspension arrangement (dal a/a) Losses (dal a/a) Remainder at the end of the accounting period (dal a/a)
for manufacturing of alcoholic beverages for home consumption for rectification for denaturing for dehydration sold to other merchants consigned to another EU Member State exported (dal a/a)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17
                                 
Total:                            

Itemised list of Table 2, column 6 "Procured"

Table 3

No. Name of raw alcohol, alcohol, and by-product of manufacturing of alcohol Quantity of absolute alcohol (in percentage by volume) Name of the supplier, state code1 Procured
(dal a/a)
1 2 3 4 5
         
Total:  

Itemised list of Table 2, column 12 "Sold" (released for free circulation (dal a/a) and column 13 "Sold to other merchants"

Table 4

No. Name of raw alcohol, alcohol, and by-product of manufacturing of alcohol Quantity of absolute alcohol (in percentage by volume) Consignee Sold
(dal a/a)
Purpose of purchase2
name taxpayer's registration code special permit (licence) number or user permit number
1 2 3 4 5 6 7 8
               
Total:   -

Itemised list of Table 2, column 14 "Consigned to another EU Member State" and column 15 "Exported"

Table 5

No. Name of raw alcohol, alcohol, and by-product of manufacturing of alcohol Quantity of absolute alcohol (in percentage by volume) State to which products are exported, or code of the EU Member State1 Consigned to another EU Member State (dal a/a) Exported (dal a/a)
1 2 3 4 5 6
           
Total:   -
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Value of the exported products (EUR)  
Value of the products consigned to the EU Member States (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

2 To be indicated in accordance with Section 16, Paragraph one of the law On Excise Duties.

Minister for Finance O. Spurdziņš

 

Annex 29
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. AR

Report On the Manufacturing of Alcoholic Beverages of ___ ___________ 20___

Merchant who manufactures, processes, treats and pre-packages alcoholic beverages  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Circulation of alcohol and raw materials of alcoholic beverages containing alcohol

Table 1

No. Name of alcohol and raw material of alcoholic beverages containing alcohol Quantity of absolute alcohol (in percentage by volume) Remainder at the beginning of the accounting period (dal a/a) Procured Name of the supplier, state code3 Received from own structural unit (dal a/a) Used for the manufacturing of alcoholic beverages (dal a/a) Used for denaturation (dal a/a) Sold to other merchants or users (dal a/a) Consigned to another EU Member State (dal a/a) Exported (dal a/a) Losses (dal a/a) Remainder at the end of the accounting period (dal a/a)
(dal) (dal a/a)
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
                           
Total:     -                

Manufacturing of alcoholic beverages

Table 2

No. Group of alco-
holic beve-
rages1
Type and name of alco-
holic beve-
rage or assort-
ment code2
Con-
tent of abso-
lute alcohol (in per-
cen-
tage by volu-
me)
Volume of one unit or pre-packa-
ging (l)
Re-
mainder of the manu-
factured, pro-
cessed, treated, pre-packa-
ged products at the beginning of the accoun-
ting period (dal)
Number of pre-packaging units of products Manufactured, processed, treated, pre-packaged Sold in local market Moved to own Consig-
ned to another EU Member State (dal)
Expor-
ted (dal)
Losses (dal) Re-
mainder of the manu-
factured, pro-
cessed, treated, pre-packa-
ged products at the end of the accoun-
ting period (dal)
Moved in the Republic of Latvia, applying duty suspen-
sion arran-
gement (dal)
whole-
sale trade network
retail trade network
manu-
factured, proc-
essed, treated, pre-packa-
ged
sold to other mer-
chants
moved to own wholesale trade network moved to own retail trade network con-
signed for sellingto EU Member State
expor-
ted
dal dal a/a dal dal a/a dal dal
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23
Total:                                    

Itemised list of Table 1, Column 11, Table 2, Columns 15 and 16 (indicate only the products sold to other merchants, except for retail traders of alcohol) and Table 2, Column 23

Table 3

No. Type of alcoholic beverage or name of alcohol or raw material containing alcohol Consignee Sold, moved
name taxpayer's registration code number of the special permit (licence) or number of the permit of user dal dal a/a
1 2 3 4 5 6 7
             
Total:    

Itemised list of Table 1, Column 12 and Table 2, Column 19 "Consigned to another EU Member State" and Table 1, Column 13 and Table 2, Column 20 "Exported"

Table 4

No. Type of alcoholic beverage or name of alcohol or raw material containing alcohol Consigned to another EU Member State Exported State, to which products are exported, or code of EU Member State3
(dal) (dal a/a) (dal) (dal a/a)
1 2 3 4 5 6 7
             
Total:         -
Value of the alcohol and raw materials containing alcohol sold in the Republic of Latvia (excluding VAT), EUR  
Value of the alcoholic beverages sold in the Republic of Latvia (excluding VAT), EUR  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 Alcoholic beverages shall be divided into the following groups according to the excise duty rate:

Group 2 - wine;

Group 3 - fermented beverages;

Group 4a - intermediate products with the content of absolute alcohol up to 15 per cent by volume (inclusive);

Group 4b - intermediate products with the content of absolute alcohol from 15 per cent by volume (excluding) up to 22 per cent by volume (inclusive);

Group 5 - other alcoholic beverages.

2 The assortment code shall be assigned by the State Revenue Service.

3 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 30
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

Form No. AN

Report On the Circulation of Alcoholic Beverages (Including Beer) in a Tax Warehouse, On the Operation of a Registered Consignee and a Registered Consignor of ___ ___________ 20___

Merchant  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Table 1

No. Group of alcoholic beverage¹ Remainder at the beginning of the accounting period Received at a warehouse or imported Released for free circulation (dal) Moved in duty suspension arrangement Losses
(dal)
Remainder at the end of the accounting period
(dal) (dal a/a) (dal) (dal a/a)
(dal) (dal a/a) (dal) (dal a/a)
1 2 3 4 5 6 7 8 9 10 11 12
                     
Total:                    

Itemised list of Table 1, Column 5 "Received at a warehouse or imported (dal)"

Table 2

No. Group of alcoholic beverage¹ Name of the supplier, state code² Excise identification No. Received at a warehouse or imported (dal)
from a foreign state, which is not EU Member State from EU Member State from another tax warehouse in the Republic of Latvia total
1 2 3 4 5 6 7 8
               
               
Total:        

Itemised list of Table 1, Column 8 "Moved into duty suspension arrangement (dal)"

Table 3

No. Group of alcoholic beverage¹ Name of the consignee, state code² Excise identification No. Moved into duty suspension arrangement (dal)
to consignee in the Republic of Latvia to another EU Member State exported other in accordance with the law On Excise Duties total
1 2 3 4 5 6 7 8 9
                 
                 
Total:          
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 Alcoholic beverages shall be divided into the following groups according to the excise duty rate:

Group 1 - beer;

Group 2 - wine;

Group 3 - fermented beverages;

Group 4a - intermediate products with the content of absolute alcohol up to 15 per cent by volume (inclusive);

Group 4b - intermediate products with the content of absolute alcohol from 15 per cent by volume (excluding) up to 22 per cent by volume (inclusive);

Group 5 - other alcoholic beverages.

2 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 31
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. AI

Report on the Release of Alcoholic Beverages for Free Circulation of ___ ___________ 20___

Merchant who releases alcoholic beverages for free circulation  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
or    
Special permit (licence) No. issued  
Excise identification No. of the taxpayer    

Table 1

No. Group of alco-
holic beve-
rages1
Type and name of alcoholic beve-
rage or assort-
ment code2
Name of the sup-
plier, state code3
Content of absolute alcohol (in percen-
tage by volume)
Volume of one unit or pre-packa-
ging (l)
Remain-
der at the beginning of the accoun-
ting period (dal)
Number of pre-packaging units of products Released for free circulation Sold Moved to own Consig-
ned to another EU Member State (dal)
Expor-
ted (dal)
Losses (dal) Remainder at the end of the accoun-
ting period (dal)
whole-
sale trade network
retail trade network
released for free circu-
lation
sold moved to own retail trade network moved to own wholesale trade network Con-
signed to another EU Member State
expor-
ted
dal dal a/a dal dal a/a dal dal
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 19 20 21 22 23
                                             
Total:                                  

Itemised list of Table 1, Columns 16 and 17 "Sold" (indicate only the products sold to wholesale traders and users)

Table 2

No. Type of alcoholic beverage Consignee, user Sold
name taxpayer's registration code number of the special permit (licence) or number of the permit of user dal dal a/a
1 2 3 4 5 6 7
             
             
Total:    

Itemised list of Table 1, Column 20 "Consigned to another EU Member State (dal)" and Column 21 "Exported (dal)"

Table 3

No. Type of alcoholic beverage Consigned to another EU Member State (dal) Exported (dal) State, to which products are exported, or code of EU Member State3
1 2 3 4 5
         
Total:     -
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Value of the exported products (EUR)  
Value of the products consigned to the EU Member States (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 Alcoholic beverages shall be divided into the following groups according to the excise duty rate:

Group 2 - wine;

Group 3 - fermented beverages;

Group 4a - intermediate products with the content of absolute alcohol up to 15 per cent by volume (inclusive);

Group 4b - intermediate products with the content of absolute alcohol from 15 per cent by volume (excluding) up to 22 per cent by volume (inclusive);

Group 5 - other alcoholic beverages.

2 The assortment code shall be assigned by the State Revenue Service.

3 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 32
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

Form No. VA

Circulation of Wine in the Wine Year until _______________ 20 ___ _______________

Merchant who manufactures, processes, treats, pre-packages alcoholic beverages and releases them for free circulation  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

(dal)

No. Circulation of wine Quality wine Table wine Other wine All wine
total out of which white total out of which white total out of which white total out of which white
1 2 3 4 5 6 7 8 9 10
1. Remainder at the beginning of the accounting period                
1.1. remainder of the manufactured, processed, treated, pre-packaged products                
1.2. remainder of the products released for free circulation                
2. Manufactured, processed, treated, pre-packaged                
3. Released for free circulation                
3.1. including from the countries that are not the EU Member States                
3.1.1. including pre-packaged                
4. Export                
4.1. to the EU Member States                
4.2. to the EU candidate states                
4.3. to other countries                
5. Total domestic consumption                
5.1. sold in local market                
5.2. industrial consumption                
5.1.2. including for distillation                
5.2.2. including for manufacturing of vinegar                
5.3. for manufacturing (treatment, processing) of wine                
5.4. losses                
5.4.1. including in the manufacturing process                
5.4.2. including in the sales process                
6. Remainder at the end of the accounting period                
6.1. remainder of the manufactured, processed, treated, pre-packaged products                
6.2. remainder of the products released for free circulation                
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Minister for Finance O. Spurdziņš

 

Annex 33
Cabinet Regulation No. 662
30 August 2005

Form No. VK

Wine stocks of _______________ 200__

Merchant who manufactures, processes, treats, pre-packages alcoholic beverages and releases them for free circulation  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

(dal)

No. Wine stocks Quality wine Table wine Other wine All wine
total out of which white total out of which white total out of which white total out of which white
1 2 3 4 5 6 7 8 9 10
1. Total stocks of manufacturers                
  out of which sparkling                
1.1. manufactured in Latvia                
  out of which sparkling                
1.2. manufactured in the EU Member States                
  out of which sparkling                
1.3. manufactured in the countries that are not the EU Member States                
  out of which sparkling                
2. Total trading stocks                
  out of which sparkling                
2.1. manufactured in Latvia                
  out of which sparkling                
2.2. manufactured in the EU Member States                
  out of which sparkling                
2.3. manufactured in the countries that are not the EU Member States                
  out of which sparkling                
3. Total stocks                
  out of which sparkling                
3.1. manufactured in Latvia                
  out of which sparkling                
3.2. manufactured in the EU Member States                
  out of which sparkling                
3.3. manufactured in the countries that are not the EU Member States                
  out of which sparkling                
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Minister for Finance O. Spurdziņš

 

Annex 34
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. AV

Report On the Circulation of Alcoholic Beverages (Including Beer) in Wholesale Trade of ___ ___________ 20___

Merchant who performs the wholesale trade of alcoholic beverages (including beer)  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Special permit (licence) No. issued   Telephone, e-mail address

Table 1

No. Type of alcoholic beverage Name of the supplier Taxpayer registration code of the supplier Remainder at the beginning of the accounting period (dal) Procured or received (dal) Sold to other merchants (dal) Moved to own retail trade network (dal) Consigned to another EU Member State (dal) Exported (dal) State, to which products are exported, or code of EU Member State1 Losses
(dal)
Remainder at the end of the accounting period (dal)
1 2 3 4 5 6 7 8 9 10 11 12 13
                         
Total:                  

Itemised list of Table 1, Column 7 "Sold to other merchants" (indicate only products sold to other merchants, except for retail traders of alcohol)

Table 2

No. Type of alcoholic beverage Recipient Sold (dal)
name taxpayer's registration code number of the special permit (licence)
1 2 3 4 5 6
           
           
           
Total:  
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Value of the exported products (EUR)  
Value of the products consigned to the EU Member States (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 35
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. AD

Report On the Circulation of Alcoholic Beverages (Including Beer) in Duty-free Shops, for the Supply of Aircraft, Ships and the Persons Referred to in Section 20 of the Law On Excise Duties with Alcoholic Beverages (Including Beer) of ___ ______________ 20____

Merchant  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Table 1

No. Group of alcoholic beverage1 Remainder at the beginning of the accounting period (dal) Quantity of products received (dal) Quantity of products sold (dal) Losses (dal) Remainder at the end of the accounting period (dal)
for the supply of aircraft and ships for duty-free shops for the persons referred to in Section 20 of the law On Excise Duties
1 2 3 4 5 6 7 8 9
                 
Total:              

Itemised list of Table 1, Column 4 "Quantity of the products received"

Table 2

No. Group of alcoholic beverage1 Supplier Quantity of products received (dal)
from a tax warehouse in the EU from a supplier in the Republic of Latvia from a foreign state, which is not EU Member State total
name, state code2 excise identification No.
1 2 3 4 5 6 7 8
               
               
               
Total:        
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  
Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 Alcoholic beverages shall be divided into the following groups according to the excise duty rate:

Group 1 - beer;

Group 2 - wine;

Group 3 - fermented beverages;

Group 4a - intermediate products with the content of absolute alcohol up to 15 per cent by volume (inclusive);

Group 4b - intermediate products with the content of absolute alcohol from 15 per cent by volume (excluding) up to 22 per cent by volume (inclusive);

Group 5 - other alcoholic beverages.

2 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 36
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. AL1

Report On the Manufacturing and Selling of Beer of ___ ______________ 20____

Merchant who manufactures, processes, treats or pre-packages alcoholic beverages (beer)  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Circulation of beer brought in for processing and pre-packaging

Table 1

No. Name of the beer or assortment code1 Quantity of absolute alcohol (in percentage by volume) Name of the supplier, state2 Remainder of the manufactured products at the beginning of the accounting period (dal) Procured (dal) Processed, treated (dal) Pre-packaged (dal) Sold to other merchants Losses (dal) Remainder of the manufactured products at the end of the accounting period (dal)
quantity (dal) name of the merchant
1 2 3 4 5 6 7 8 9 10 11 12
                       
                       
Total:                
Value of the products sold to other merchants (Table 1, Column 9) (excluding VAT), EUR  

Manufacturing and selling of beer

Table 2

No. Name of the beer or assortment code1 Content of absolute alcohol (in percentage by volume) Volume of one unit or pre-packaging (l) Remainder of the manufactured, pre-packaged, processed and treated beer at the beginning of the accounting period (dal)

Manufactured, pre-packaged, processed and treated (dal)

Sold (dal) Moved to own Exported
(dal)
Consigned to another EU Member State (dal) Losses (dal) Remainder of the manufactured, pre-packaged, processed and treated beer at the end of the accounting year (dal) Moved to the Republic of Latvia, applying duty suspension arrangement (dal)
retail trade network
(dal)
wholesale trade network (dal)
1 2 3 4 5 6 7 8 9 10 11 12 13 14
                           
                           
Total:                    

Itemised list of Table 2, Column 7 "Sold (dal)" (indicate only the products sold to other merchants, except for retail traders of alcohol) and Column 14 "Moved to the Republic of Latvia, applying duty suspension arrangement (dal)"

Table 3

No. Consignee of beer Sold, moved
(dal)
name taxpayer's registration code special permit (licence) No.
1 2 3 4 5
         
         
Total:        

Itemised list of Table 2, Column 10 "Exported (dal)" and Column 11 "Consigned to another EU Member State (dal)"

Table 4

No. State, to which products are exported, or code of EU Member State2 Exported (dal) Consigned to another EU Member State (dal)
1 2 3 4
       
       
Total:    
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 The assortment code shall be assigned by the State Revenue Service.

2 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 37
Cabinet Regulation No. 662
30 August 2005

[30 March 2010; 12 November 2013]

Form No. AL2

Report on the Release of Beer for Free Circulation of ___ ______________ 20____

Merchant who releases beer for free circulation  
  (name, taxpayer's registration code)
Legal address Executor  
        (given name, surname, signature)
Excise identification No. of a warehouse licence issued   Telephone, e-mail address
or
Special permit (licence) No. issued   Telephone, e-mail address
Excise identification No. of the taxpayer    

Table 1

No. Name of the beer or assortment code1 Content of absolute alcohol (in percentage by volume) Volume of one unit or pre-packaging (l) Supplier
Name of the supplier, state2
Remainder at the beginning of the accounting period (dal)

Released for free circulation (dal)

Sold (dal)

Moved to own Exported (dal) Consigned to another EU Member State (dal) Losses (dal) Remainder at the end of the accounting period (dal)
retail trade network
(dal)
wholesale trade network
(dal)
1 2 3 4 5 6 7 8 9 10 11 12 13 14
                           
                           
Total:                  

Itemised list of Table 1, Column 8 "Sold (dal)" (indicate only the products sold to wholesale traders)

Table 2

No. Consignee of beer Sold
(dal)
name taxpayer's registration code special permit (licence) No.
1 2 3 4 5
         
         
Total:  

Itemised list of Table 1, Column 11 "Exported (dal)" and Column 12 "Consigned to another EU Member State (dal)"

Table 3

No. State, to which products are exported, or code of EU Member State2 Exported (dal) Consigned to another EU Member State (dal)
1 2 3 4
       
       
Total:    
Value of the products sold in the Republic of Latvia (excluding VAT) (EUR)  
Value of the exported products (EUR)  
Value of the products consigned to the EU Member States (EUR)  
Board member(s) of the merchant .  
  (signature and full name)
Chief accountant    
  (signature and full name)  

Place for a seal

Submitted on   Official of the State Revenue Service  
  (date)   (signature and full name)

Notes.

1 The assortment code shall be assigned by the State Revenue Service.

2 The state code shall be indicated according to the national standard of Latvia LVS EN ISO 3166-1:2007.

 

Annex 38
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 39
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 40
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]

 

Annex 41
Cabinet Regulation No. 662
30 August 2005

[30 March 2010]


Translation © 2019 Valsts valodas centrs (State Language Centre)

 
Document information
Status:
In force
in force
Issuer: Cabinet of Ministers Type: regulation Document number: 662Adoption: 30.08.2005.Entry into force: 01.09.2005.Publication: Latvijas Vēstnesis, 138, 01.09.2005.
Language:
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