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LEGAL ACTS OF THE REPUBLIC OF LATVIA
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The translation of this document is outdated.
Translation validity: 15.02.2012.–31.12.2013.
Amendments not included: 12.11.2013., 25.03.2014., 08.03.2016., 27.09.2016., 29.11.2016., 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].

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 Duty,
Section 7, Paragraph one of
the Law On Restrictions regarding Sale,
Advertising and Use of Tobacco Products, and
Section 3, Paragraph six of
the Handling of Alcoholic Beverages Law

[30 March 2010]

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 - 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; and

1.7. other requirements in accordance with the Law On Excise Duty (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 regulatory enactments regarding the uniformity of measurement.

[15 December 2009]

6. Merchants who carry out commercial activities involving excisable goods shall ensure the compliance 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]

7.1 It is prohibited to use fuel, which, in 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. Merchants are prohibited from purchasing excisable goods from natural persons who are not merchants.

9. An importer may sell the excisable goods brought in, except non-alcoholic beverages and coffee, only after the 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 into free circulation - in an excise duty suspension arrangement only after the receipt of the special permit (licence) referred to in Sub-paragraph 11.8 of this Regulation.

[30 March 2010]

10. If a merchant sells diesel fuel which, in accordance with regulatory enactments regulating 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 activities:

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 products conforming to the conditions referred to in Section 4, Paragraph eight of the Law On Excise Duties) (hereinafter - 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; and

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

[16 February 2010; 30 March 2010; 31 August 2010]

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

[7 February 2012]

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 activities corresponding to the special permit (licence) if the certificate of guarantee for excise duty has been received in accordance with the procedures specified by the regulatory enactments regulating the circulation of excisable goods and the guarantee for excise duty is sufficient, except merchants who have received the special permit (licence) referred to in Sub-paragraph 11.6 of this Regulation and carry out only manufacturing of wine or fermented beverages from the products obtained in gardens and apiaries in their ownership or possession 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, and in whose special permit (licence) it has been indicated specifically.

[30 March 2010; the reference in Paragraph to merchants who have received the special permit (licence) referred to in Sub-paragraph 11.6 of this Regulation and carry out only manufacturing of wine or fermented beverages from the products obtained in gardens and apiaries in their ownership or possession 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, and in whose special permit (licence) it has been indicated specifically, shall come into force from 15 April 2010, see Paragraph 2 of the amendments]

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. An official of the merchant who has the signatory right registered in the Commercial Register or a person authorised by the official of the merchant shall submit documents for the receipt, re-registration or cancellation of a special permit (licence). The preferable type of receipt of the special permit (licence) or decision - in printed form or in electronic form in accordance with the regulatory enactments regarding the circulation of electronic documents - shall be indicated in the submission for the receipt, re-registration or cancellation of the special permit (licence).

[15 December 2009]

16. A special permit (licence) shall be issued for an indefinite time period. 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]

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. [31 August 2010];

19.1 3. 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 4. the scheme of the arrangement of containers, containers of the pressure equipment complex, pipes with their possible flow directions, railway access roads and the layout of other technological equipment and installations, which are in the territorial plan referred to in Sub-paragraph 19.1 3 of this Regulation, approved with the signature and seal of the merchant's responsible official, 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, 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 denatured alcohol - in compliance with the documents certifying the metrological provision of storage and sale of fuel or denatured alcohol or in compliance with the verification certificate), as well as pipes, indicating the volume thereof, 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 5. an explanation regarding the process of economic transactions and the financial security thereof;

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

19.1 6.1. the number of manufacturing, blending, processing, treatment of pre-packaging cycles and containers or containers of pressure equipment complex to be used therein;

19.1 6.2. 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 6.3. 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 6.4. 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 6.5. the code of the Combined Nomenclature of the product to be obtained in the manufacturing, blending, processing or treatment process; and

19.1 6.6. 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 compliance of the process of adding additives with the conditions referred to in Sub-paragraph 101.1 of this Regulation shall be submitted;

19.1 7. if the denaturation of alcohol is intended, technical documentation of the counter used in the recording of the volume of the denatured alcohol shall be submitted, indicating the state of the counter on the day when the submission was presented;

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 regulatory enactments; and

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).

[16 February 2010; 30 March 2010]

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 to receive a special permit (licence) for the operation of an approved warehouseekeper, providing for the right to manufacture wine, fermented beverages or other alcoholic beverages from products obtained from gardens and apiaries in the ownership or possession thereof or from wild plants (without using alcohol or other manufactured alcohol), ensuring that the total amount of the manufactured wine and fermented beverages does not exceed 15 000 litres in a calendar year and the quantity of absolute alcohol in the manufactured other alcoholic beverages does not exceed 100 litres in a calendar year, the following documents shall be attached to the relevant submission:

19.31. 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;

19.3 5. a certification of the merchant that a permit of the territorial local government has been received for the manufacturing of wine, fermented beverages or other 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; Paragraph shall come into force from 15 April 2010, see Paragraph 2 of the amendments]

20. If in accordance with Paragraph 101 of this Regulation the addition of additives to fuel, using the flow method, is intended during the process of fuel dispensation, a merchant in accordance with Sub-paragraph 19.6 of this Regulation shall submit information regarding the technological process that has been approved by a conformity assessment authority accredited in the State Agency Latvian National Accreditation Bureau in conformity with the requirements of the standard LVS EN ISO/IEC 10725:2005, General Requirements for the Competence of Testing and Calibration Laboratories, or an institution of any other European Union Member State regarding which the Ministry of Economics has published an notice in the newspaper Latvijas Vēstnesis [the official Gazette of the Government of Latvia].

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 referred to 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 a special permit (licence) for the wholesale trade of alcoholic beverages or tobacco products and retail trade of alcoholic beverages, beer or tobacco products, a submission in accordance with Annex 7 to this Regulation shall be submitted. In order to receive a special permit (licence) for the wholesale trade or retail trade of fuel, a submission in accordance with Annex 8 to this Regulation shall be submitted. A copy of the documents confirming information declared in the submission regarding the existence of metrological provision of the place of operation and the compliance thereof with the requirements of regulatory enactments shall be attached to the submission.

[15 December 2009]

25. In order to receive a special permit (licence) for the wholesale trade of alcoholic beverages, tobacco products or fuel and the retail trade of alcoholic beverages, beer, tobacco products or fuel, the following documents shall be attached to the relevant submission:

25.1. a document confirming the rights to use the sites to be used for commercial activities (territories of premises, sales sites, booths (if retail trade of alcoholic beverages in a booth is intended), mobile shops, containers, containers of pressure equipment complex);

25.2. a plan of the sites to be used in which entrances (exits), sales site, booth and other premises and borders related to the selling and storage of excisable goods are indicated (the plan is not required if commercial activities are intended in retail trade sites that are not stationary - in mobile shops, aircraft, ships) and a plan of the territory of the site of operation, in which borders of the site of operation are indicated, approved by the signature of the merchant's responsible official if the submission is submitted in order to receive a special permit (licence) for the wholesale trade of fuel and the retail trade of alcoholic beverages, tobacco products and fuel, ;

25.3. a scheme of the arrangement of containers, containers of pressure equipment complex and pipes, in which the numbers of containers or containers of pressure equipment complex and the nominal volume of each container and container of pressure equipment complex are indicated in compliance with the documents confirming metrological provision for the storage and sale of fuel or the information indicated in the verification certificate, approved by the signature and seal of the merchant's responsible official if the submission is submitted in order to receive a special permit (licence) for commercial activities involving bulk fuel, as well as the volume of pipes and their possible flow directions if the submission is submitted in order to receive a special permit (licence) for the wholesale trade of fuel;

25.4. explanation regarding the process of economic transaction and financial provision thereof if the submission is submitted in order to receive a special permit (licence) for the wholesale trade;

25.5. a copy of technical passport of vehicle (mobile shop) approved by the signature and seal of the merchant's responsible official if the submission is submitted in order to receive a special permit (licence) for the retail trade of alcoholic beverages, beer or tobacco products in mobile shops;

25.6. a route schedule that is approved by the local government in the administrative territory of which the relevant mobile shop will operate if the submission is submitted in order to receive a special permit (licence) for the retail trade of alcoholic beverages, beer or tobacco products in mobile shops;

25.7. 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, 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 the binding regulations), if a submission is submitted in order to receive a special permit (licence) for the retail trade of alcoholic beverages or beer in a booth.

[30 March 2010; 7 February 2012]

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. Only the merchant to whom a special permit (licence) is issued may use it. The recipient of a special permit (licence) is not entitled to transfer the licence to other persons.

34. If a decision to refuse the issuance or re-registration of a special permit (licence) has been taken, a submission for the receipt or re-registration of a special permit (licence) and documents to be attached thereto shall be resubmitted. A merchant shall not submit documents that are already at the disposal of the State Revenue Service.

[7 February 2012]

35. The State Revenue Service is entitled not to issue or re-register a special permit (licence) to 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 the lodging of the submission due to violations of this Regulation or other regulatory enactments related to the circulation of excisable goods;

35.2. the merchant has lodged a submission for the re-registration of the special permit (licence) due to the declaration of such site of operation that has been cancelled from the special permit (licence) of the merchant within one year before the day the submission was lodged due to the violations indicated in Paragraphs 52 and 53 of this Regulation;

35.3. the merchant has lodged a submission for the re-registration of the special permit (licence) due to the declaration of such type of operation that has been cancelled from the special permit (licence) of the merchant within one year before the day the submission was lodged due to the violation indicated in Sub-paragraph 51.3 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 regulatory enactments 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 lodged;

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 lodged.

35.9. the merchant has an excise duty debt, except the cases where the time period for the relevant payments has been extended in accordance with the procedures specified by the regulatory enactments regulating 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 lodged upon the request of the State Revenue Service;

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

35.12. [15 December 2009].

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

36. The State Revenue Service shall not issue or re-register a special permit (licence) to a merchant in relation to the declaration of a site of operation if:

36.1. activities involving excisable goods are intended at sites where, in accordance with the regulatory enactments regulating the circulation of excisable goods, they are prohibited;

36.2. within a year prior to lodging 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 lodging the submission or within a year prior to lodging 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. [7 February 2012];

36.5. the territorial local government has not issued a permit for the manufacturing of wine, fermented beverages or other alcoholic beverages in the territory of the relevant local government;

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

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

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 the commercial activities indicated in a special permit (licence) change, a merchant is entitled to carry out commercial activities in compliance with the new conditions only after re-registration of the special permit (licence). If the working hours of the site of operation indicated in a special permit (licence) change, a merchant is permitted to carry out commercial activities in compliance with the new working hours from the day following the day when a submission for re-registration was lodged.

[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 compliance with the temporarily changed working hours.

[15 December 2009; 7 February 2012]

39. Documents confirming the necessity to make the relevant changes in the special permit (licence) shall be attached to a 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]

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 referred to 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 lodge 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 suspend the operation of the relevant special permit (licence) or the site of operation indicated in the special permit (licence), as well as operation with the relevant type of excisable goods indicated in the special permit (licence) for a period of up to 90 days and specify a time period for the elimination of the determined 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. excise duty is not paid in accordance with the procedures specified by regulatory enactments;

43.3. [7 February 2012];

43.4. the procedures for the circulation of denatured alcohol are not observed;

43.5. [31 August 2010];

43.6. other requirements determined in this Regulation are not observed.

[15 December 2009; 30 March 2010; 31 August 2010; 7 February 2012]

43.1 The State Revenue Service shall suspend the operation of a special permit (licence) or activities involving the relevant type of excisable goods for a time period up to 90 days and shall determine a time period for receipt of a security certificate, if there is no sufficient security of excise duty or a certificate of general security of excise duty has not been issued, it has expired or the operation thereof has been suspended.

[7 February 2012]

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 come into effect on the following day after taking thereof, unless determined otherwise in the decision.

[7 February 2012]

45. If the violations referred to in Paragraph 43 of this Regulation are eliminated, the State Revenue Service shall renew the operation of a 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), within 10 working days from the day when the Commission has ascertained that the determined violations have been eliminated and inform the merchant thereof in writing.

[7 February 2012]

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

[7 February 2012]

47. Activities involving excisable goods, except 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. activities indicated in the special permit (licence) have not been carried out for 12 consecutive months;

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 the cases specified by the regulatory enactments regulating 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 regulatory enactments 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; or

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; or

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

[7 February 2012]

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 have not been eliminated within the time period specified by the State Revenue Service;

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

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.

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

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. shall cancel the entry regarding the relevant type of the excisable goods indicated in a special permit (licence) of an approved warehousekeeper (if only 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 of the territorial local government for the manufacturing of wine, fermented beverages or other alcoholic beverages in the territory of the relevant local government has ceased to be in effect;

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.

[30 March 2010; 31 August 2010; 7 February 2012]

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 the actual conditions at the site of operation change after the issuance of a special permit (licence) and commercial activities take place at a site where, in accordance with the regulatory enactments regulating the circulation of excisable goods, such activities are prohibited, 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.

[7 February 2012]

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 the discontinuation of activities involving the relevant type of goods has been received; or

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. A decision of the State Revenue Service on the cancellation of a special permit (licence), cancellation of the entry regarding the type of excisable goods or cancellation of the entry regarding a sales site shall come into effect on the following day after an announcement regarding the relevant decision has been published in the newspaper Latvijas Vēstnesis [the official Gazette of the Government of Latvia].

[15 December 2009; 7 February 2012]

57. If a merchant lodges 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 come into effect on the following day after taking of the decision, unless determined 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 lodging 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 determined by 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 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 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 compliance with the regulatory enactments regarding the circulation of electronic documents;

60.10. the day the submission is lodged; and

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 security of excisable goods 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); and/or

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 - 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 lodge 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 - 100 lats for each sales site;

63.1.2. for the retail trade of tobacco products - 20 lats 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 - 100 lats for each sales site;

63.2.2. for the retail trade of alcoholic beverages - 30 lats for each sales site;

63.2.3. for the retail trade of beer - 30 lats 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 - 200 lats for each sales site;

63.3.2. for the retail trade of fuel - 50 lats for each sales site;

63.4. [30 March 2010];

63.5. 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:

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

63.5.1.1. for fuel, except the case referred to in Sub-paragraph 63.5.1.6 of this Regulation, - 1500 lats;

63.5.1.2. for alcoholic beverages, except the case referred to in Sub-paragraph 63.5.1.2.1 of this Regulation- 500 lats;

63.5.1.2.1 for alcoholic beverages if only activities involving alcoholic beverages are intended, which will be manufactured from products obtained from gardens and apiaries in the ownership or possession thereof or from wild plants (without using alcohol or other manufactured alcohol), ensuring that the total amount of the manufactured wine and fermented beverages does not exceed 15 000 litres per calendar year and the absolute alcohol content in other manufactured alcoholic beverages does not exceed 100 litres per calendar year - 50 lats;

63.5.1.3. for tobacco products - 500 lats;

63.5.1.4. for non-alcoholic beverages - 200 lats;

63.5.1.5. for coffee - 200 lats;

63.5.1.6. for biofuel - 200 lats;

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

63.5.2.1. for fuel, except the case referred to in Sub-paragraph 63.5.2.4 of this Regulation, - 500 lats;

63.5.2.2. for alcoholic beverages - 200 lats;

63.5.2.3. for tobacco products - 200 lats;

63.5.2.4. for biofuel - 100 lats.

[28 December 2006; 16 February 2010; 30 March 2010; new revision of Sub-paragraph 63.5.1.2 and Sub-paragraph 63.5.1.2.1 shall come into force from 15 April 2010, see Paragraph 2 of the amendments]

64. In order to re-register a 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 (if a new site of operation is not declared), the amount of the State fee shall be 10 lats. In order to re-register 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, if a new type of excisable goods is not added to the special permit (licence), the State fee shall be paid in the amount of 20 lats.

[30 March 2010]

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 for the issuance of a special permit (licence) shall be included in 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 reimbursed to the merchant.

IV. Movement of Excisable Goods

68. If, in selling or moving fuel, alcoholic beverages or tobacco products, a 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 - electronic administrative document) or a document referred to in the Commission Regulation (EEC) No 2719/92 of 11 September 1998 on the accompanying administrative document for the movement under duty-suspension arrangements of products subject to excise duty, or 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 - accompanying document) is attached, a corroborative document or a corroborative document for transactions or activities involving fuel shall be drawn up (corroborative document for fuel) in accordance with the requirements specified in the regulatory enactments regulating accounting, without indicating additional details determined in Paragraphs 69 and 72 of this Regulation.

[30 March 2010]

69. If tobacco products or alcoholic beverages are sold or moved (also among the sites of operation of one merchant referred to in the special permit (licence) for commercial activities involving tobacco products or alcoholic beverages), except the sales procedures determined for retail trade, a corroborative document shall be drawn and attached up in accordance with the requirements specified in the regulatory enactments regulating accounting, indicating 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 complying with the commercial activities of the consignor and the consignee, for a registered consignee - the excise identification number, but for an approved warehousekeeper - the excise identification number of the warehouse;

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

69.1.3. 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);

69.2. for alcoholic beverages:

69.2.1. the series and number of the special permit (licence) for the wholesale trade or retail trade complying with the commercial activities of the consignor and the consignee, for a registered consignee - the excise identification number, but for an approved warehousekeeper - the excise identification number of the warehouse; and

69.2.2. the registration number of the vehicle used for the transportation of alcoholic beverages and the given name and surname of the driver of the vehicle;

69.2.3. for the relevant goods:

69.2.3.1. the type of alcoholic beverages;

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

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

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

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

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

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

69.2.4. 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 cases where the corroborative document is completed for an alcoholic beverage not to be labelled;

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

[15 December 2009; 30 March 2010; 31 August 2010]

70. If fuel is moved or sold (also among the sites of operation of one merchant referred to in the special permit (licence) for commercial activities involving fuel), except the procedures specified for retail trade, merchants shall draw up and attach a corroborative document for fuel in accordance with the requirements specified in the regulatory enactments regulating accounting.

[30 March 2010]

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

[30 March 2010]

72. The following information shall be indicated in a corroborative document for fuel in addition to the details specified in the regulatory enactments regulating accounting:

72.1. if a special permit (licence) for commercial activities involving fuel is issued, the series and identification number of the special permit (licence) for the wholesale trade or retail trade complying with 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, if the permit referred to in Paragraph 60 of this Regulation is issued, the series and identification number thereof;

72.2. 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 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 or sold, as well as if fuel in the cases specified in Paragraphs 88, 88.1 and 88.2 of this Regulation is not sold or loaded (filled) from the containers or containers of the pressure equipment complex indicated in the special permit (licence);

72.3. 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 the 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 sold;

72.4. 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):

72.4.1. if fuel has been manufactured, blended, treated, processed or pre-packaged in the warehouse (to be filled in by the warehousekeeper);

72.4.2. the type of fuel, brand, 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;

72.4.3. the sulphur content mg/kg (except gas);

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

72.4.5. quantity in litres and kilograms;

72.4.6. information regarding the compliance of fuel quality with the requirements of regulatory enactments:

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

72.4.6.2. 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;

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

[30 March 2010]

72.1 A merchant who has received a special permit for the wholesale trade of excisable goods or a special permit (licence) for activities of a registered consignee may draw up a corroborative document for the selling 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 corroborative 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 regulatory enactments regarding conduct and organisation of accounting.

[30 March 2010]

73. [15 December 2009]

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

[30 March 2010]

75. [15 December 2009]

76. Merchants shall register all corroborative documents, accompanying documents, electronic administrative documents, international transport bills of lading or other corroborative documents determined in regulatory enactments, 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 regulatory enactments regarding conduct and organisation of accounting until the sale of such goods or other activities involving such goods are commenced. Merchants shall register all corroborative documents for fuel, accompanying documents, electronic administrative documents, international transport bills of lading or other corroborative documents specified in regulatory enactments, 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 by the regulatory enactments regarding conduct and organisation of accounting until the sale of fuel or other activities involving fuel are commenced. Information in the referred to register (logbook or computer program) regarding the received and dispensed fuel may be registered separately.

[30 March 2010]

77. [15 December 2009]

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

[30 March 2010]

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 the special permits (licences) referred to in Sub-paragraphs 11.5 and 11.8 of this Regulation, shall register the received and distributed excisable goods within one day, but not later than until the commencement of the sale of the relevant excisable goods or the commencement of other activities involving excisable goods, in a logbook for the registration of goods or goods inventory cards, or a computer program. The merchant shall indicate the following requisites for each type and name 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 - 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 corroborative documents, corroborative documents for fuel, electronic administrative document, accompanying document, international transport bill of lading or any other corroborative document determined in regulatory enactments, 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 the pressure equipment complex within the warehouse);

81.4. the amount and unit of measurement of the received goods (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);

81.5. the amount and unit of measurement of the dispensed goods (for pre-packaged fuel and pre-packaged fuel for the operation of internal combustion engines the number of packaging units and the amount in each packaging unit shall be indicated);

81.6. the remnant (quantity) of goods after each activity involving goods (for pre-packaged fuel and pre-packaged fuel for the operation of internal combustion engines the number of pre-packaging units and the amount in each pre-packaging unit shall be indicated);

81.7. 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; and

81.8. other necessary requisites.

[30 March 2010]

82. If excisable goods are recorded in a computer program, a merchant shall print out the actual registered information once a month at least and flat bind the printouts. The printouts shall be stored at a place of recording of the goods for one year beginning with the day when such printouts were printed. It is permissible when recording fuel, to use as the unit of measurement either kilograms or litres.

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; and

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 regulatory enactments, unless determined otherwise by the regulatory enactments regulating 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 the containers of pressure equipment complex for the storage of fuel and alcoholic beverages complying with the requirements of regulatory enactments in the field of metrology, environment and fire safety, except the case referred to in Paragraphs 86 and 86.1 of this Regulation. Only bulk fuel or bulk alcoholic beverages owned by one merchant may be stored in one container or one container of the pressure equipment complex, except 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 fuel or bulk alcoholic beverages owned by an approved warehousekeeper may be stored in one container or one container of the pressure equipment complex.

[15 December 2009; 30 March 2010]

86. Excisable goods which a merchant receives with an accompanying document shall be stored separately from other goods ensuring the identification thereof until the receipt of the relevant note (on the referred to document) of the State Revenue Service, unless determined otherwise in the regulatory enactments regulating the circulation of excisable goods. If the fuel or alcoholic beverages until the receipt of the relevant note (on the referred to document) of the State Revenue Service is stored in a vehicle that is placed in the territory indicated in the special permit (licence) for commercial activities involving bulk fuel, it is permitted to store the fuel or alcoholic beverages in such vehicle not more than for three days after receipt of the referred to note.

[30 March 2010]

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 merchants who sell fuel which in accordance with the procedures specified by regulatory enactments 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 Merchants who receive bulk fuel with an accompanying document are entitled, after receipt of the note referred to in Paragraph 86 of this Regulation, to sell or move such fuel from the territory indicated in the special permit (licence) for commercial activities involving bulk fuel, without discharging it to the containers indicated in the special permit (licence).

[15 December 2009]

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 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]

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 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 natural persons who are not merchants, unless specified otherwise in the regulatory enactments regulating the circulation of excisable goods. The referred to 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 gas that is not intended for the operation of a spark-ignition internal combustion engine, non-alcoholic beverages and coffee, unless determined otherwise in the regulatory enactments regulating 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 and non-alcoholic beverages, 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 separate type of fuel blending and denaturation of alcohol.

[30 March 2010; 31 August 2010]

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 referred to 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 referred to 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 referred to 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 in accordance with the technological process declared to the State Revenue Service.

[7 February 2012]

100. A merchant shall inform the State Revenue Service regarding the date, time, place of commencement of the activity and the intended amount thereof in writing two working days before the commencement of the manufacturing, treatment, processing or blending process of each fuel (except the blending of such gas that has different codes of the Combined Nomenclature, the adding of additives to fuel, using the flow method in accordance with Paragraph 101 of this Regulation). Merchants, which perform the manufacturing, treatment, processing or blending of biofuel, need not inform the State Revenue Service before the commencement of the manufacturing, treatment, processing or blending process of each biofuel, if the continuous manufacturing process is suspended for a time period not exceeding five working days.

[15 December 2009]

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 by regulatory enactments regulating the assessment of compliance of fuel and diesel fuel do not change in the final result, except 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 regulatory enactments regulating 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 regulatory enactments regulating conformity assessment of petrol and biofuel.

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

102. Fuel, except 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. In manufacturing, blending, treating, processing or pre-packaging excisable goods (except pre-packaging of gas that is not intended for the operation of spark-ignition internal combustion engines), a deed shall be drawn up, ensuring the traceability of the referred to processes. The following information shall be indicated in the deed:

103.1. the date and time when the referred to 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 referred to process has been completed;

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

103.7. other necessary information.

[30 March 2010]

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. If fuel is manufactured, using flow method, the deed of manufacturing may be drawn up once a day. The deed shall be registered in the register determined in Paragraph 81 of this Regulation.

[30 March 2010]

105. The recording of fuel (except in the case referred to in Paragraph 62.1 of this Regulation, as well as fuel which in accordance with Paragraph 86 or 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 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]

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 the 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 by the regulatory enactments regulating the circulation of excisable goods. The referred to sales restriction do not be apply 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 determined otherwise by the regulatory enactments regulating 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 security of excisable duty in accordance with the procedures specified in the regulatory enactments 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 regulatory enactments 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 security of excise duty 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 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 determined otherwise by the regulatory enactments 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 referred to 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. Merchants, who have received a special permit (licence) for commercial activities involving tobacco products or alcoholic beverages, or beer, may carry out the trade of alcoholic beverages and tobacco products at temporary sites where public events take place.

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 fuel) or retail trade of the relevant excisable goods and to sell the fuel to the user thereof, except natural persons who are not merchants or who have not registered in the taxpayer register as performers of economic activity. The referred to sales restriction does not apply 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 the procedures determined for retail trade. 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 non-alcoholic beverages and coffee, is prohibited.

[30 March 2010]

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. Merchants who supply ships, aircraft, duty-free shops that are under customs control, as well as foreign embassies within the territory the Republic of Latvia may settle accounts for excisable goods (except non-alcoholic beverages and coffee) in cash only with a permit of the State Revenue Service. The permit shall be issued for a period of one year on the basis of a submission of the merchant in which the following information is indicated:

128.1. the name of the merchant;

128.2. the taxpayer registration code;

128.3. the legal address, postal code and telephone number of the merchant;

128.4. the type of excisable goods:

128.4.1. the alcoholic beverages;

128.4.2. the tobacco products;

128.4.3. the fuel;

128.5. the assortment of excisable goods;

128.6. the address of the sales premises;

128.7. the address, postal code and telephone number of the merchant's office;

128.7.1 the preferable type of receipt of the permit or decision - in printed form or in electronic form in accordance with the regulatory enactments regarding the circulation of electronic documents;

128.8. the day the submission is lodged; and

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

[15 December 2009; 7 February 2012]

129. In order to receive a renewed permit, additional information regarding cash settlements during the time period of operation of the previous permit shall be indicated.

130. Upon the changing of the requisites indicated in a permit, a re-registration submission shall be submitted within 10 working days after coming into effect of the relevant conditions, and the following information shall be indicated in the submission:

130.1. the number of the permit;

130.2. the name and telephone number of the merchant;

130.3. the taxpayer registration code;

130.4. the changes in the requisites indicated in the permit;

130.4.1 the preferable type of receipt of the permit or decision - in printed form or in electronic form in accordance with the regulatory enactments regarding the circulation of electronic documents;

130.5. the responsible official (signature and full name); and

130.6. the day the submission is presented.

[15 December 2009]

131. [15 December 2009]

132. Upon changing of the information referred to in a submission, the merchant shall inform the State Revenue Service within 10 working days after coming into effect of the relevant conditions.

[7 February 2012]

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 regulatory enactments 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 carrying out measurements, measurement conditions and fluctuations of the measurable value; and

135.3. changes of fuel volume caused by temperature - changes of volume upon the change of temperature at different times and sites of carrying out 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 made.

[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; and

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 gas):

140.1.1. by using a meter (measuring tape, 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 the two measurements if the difference between such measurements does not exceed 6 mm. If the difference is greater than 6 mm, a third measurement shall be carried out 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; or

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; and

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 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 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 and density) shall be read according to the upper edge of the meniscus. The meniscus must be level with the eyes of the reader. The reading on of the scale of the hydrometer corresponds with the density of the fuel (r) at the temperature of measurement (g/cm3);

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; and

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

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

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); and

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

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 the 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; and

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

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 the gas (kPa);

Pm - the gauge pressure (kPa);

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

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

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

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; and

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); or

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); and/or

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); and

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 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
153.1.2. 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); and

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); and

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); and

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; and

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 shall be calculated in accordance with Paragraph 150 of this Regulation. The value obtained is the measurement error in kilograms.

158. A meter error (Km2) shall be calculated in accordance with Paragraph 152 of this Regulation by using the possible measurement error indicated in the technical passport of the meter in the relevant level of a container (Mm). If the meter error is not indicated in the technical passport of the meter, it shall be assumed that it does not exist.

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); and

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, observing the conditions of Paragraph 156 of this Regulation.

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 carried out before the receipt of each cargo in the unloading container in the reference period; and

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; and

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 in accordance with 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; and

t - the changes of volume upon the change of temperature for one degree (for fuel 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; and

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

167. The admissible loss of fuel shall be calculated by 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 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); and

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 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); and

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 in accordance with the procedures determined 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 %; and

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. An approved warehousekeeper:

173.1. shall not pay for actual losses of beer during the process of manufacturing or treatment in a warehouse during the particular tax period if such losses do not exceed 2.5 % of the amount (in litres) of beer manufactured or treated in the warehouse, which has been determined before the filling in (pre-packaging) of beer or before the release of beer for sale (if beer is released for bulk sale); and

173.2. who does not carry out the activities referred to in Sub-paragraph 173.1 of this Regulation shall not pay tax for losses of beer if during the process of the storage or movement of beer such losses do not exceed 0.3 %.

[30 March 2010]

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 %; and

174.6. gas, except 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 pipelines that ensure the operation of a warehouse.

[30 March 2010]

178. An approved warehousekeeper in the particular tax period shall not pay excise duty for actual losses of alcoholic beverages during the manufacturing, treatment, processing, pre-packaging, storage or movement process when a duty suspension arrangement is applied if such losses do not exceed the following amounts (in per cent from the amount of alcoholic beverages) from the amount recorded in accounting registers:

178.1. for merchants who manufacture, treat, process or pre-package alcohol:

178.1.1. during the manufacturing, treatment, processing or pre-packaging process (from the theoretical output quantity specified by the technical regulations of the manufacturing, treatment, processing or pre-packaging process ) - 0.2 %; and

178.1.2. during the movement and storage process (during movement - from the quantity indicated in accompanying documents or electronic administrative documents, or corroborative documents, during storage - from the quantity indicated in recording documents) - 0.2 %;

178.2. for merchants who manufacture, treat, process or pre-package alcoholic beverages, except merchants who carry out the activities referred to in Sub-paragraph 178.1 of this Regulation:

178.2.1. during the storage of alcohol and other bulk alcoholic beverages, as well as during the storage of raw materials of alcoholic beverage manufacturing (from the quantity indicated in accompanying documents or electronic administrative documents, or corroborative documents of supply) - 0.2 %;

178.2.2. during the manufacturing, treatment, processing or pre-packaging of other alcoholic beverages (from the total quantity of products containing alcohol used during the manufacturing, treatment, processing or pre-packaging of alcoholic beverages):

178.2.2.1. for wine and fermented beverages - 1.8 %;

178.2.2.2. for intermediate goods - 1.8 %;

178.2.2.3. for other alcoholic beverages:

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

178.2.2.3.2. for liqueur, sweet - 1.6 %;

178.2.2.3.3. for brandy and cognac, bitter - 1.0 %;

178.2.2.3.4. for whisky - 1.8 %;

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

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

178.2.3. during the movement and storage process, except the cases referred to in Sub-paragraphs 17.8.1.2 and 178.2.3 of this Regulation (during the movement process - from the quantity indicated in accompanying documents or electronic administrative documents, or corroborative documents, during the storage process - from the quantity indicated in accounting documents):

178.2.3.1. for alcohol - 0.2 %;

178.2.3.2. for other bulk alcoholic beverages, including the raw materials of manufacturing - 0.1 %; and

178.3. for merchants who do not carry out the activities referred to in Sub-paragraphs 178.1 and 178.2 of this Regulation, during the movement and storage process (during movement - from the quantity indicated in accompanying documents or electronic administrative documents, or corroborative documents, during storage - from the quantity indicated in recording documents):

178.3.1. for wine and fermented beverages, as well as intermediate goods - 0.3 %;

178.3.2. for other alcoholic beverages - 0.1 %.

[30 March 2010; 7 February 2012]

178.1 A merchant who has received a special permit (licence) for the operation of a registered consignor shall apply the loss norms specified in Sub-paragraphs 178.3.1 and 178.3.2 of this Regulation in the movement process of alcoholic beverages.

[30 March 2010]

178.2 A merchant who has received a special permit (licence) for the operation of a registered consignor shall apply the loss norms specified in Sub-paragraph 178.3.2.1 of this Regulation in the movement process of alcohol to the tax warehouse thereof.

[7 February 2012]

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; and

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 a 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 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).

[30 March 2010]

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 into 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 in accordance with the competence thereof.

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 a period of five working days after the receipt of a bill if the excisable goods do not conform to the requirements of the regulatory enactments in the field of the identification or quality of excisable goods.

189. [15 December 2009]

190. Persons who do not have a special permit (licence) for commercial activities involving fuel are prohibited to move fuel (except fuel in a standard fuel tank of a vehicle) without documents confirming the purchase thereof, except natural persons who are permitted to move fuel without documents confirming the purchase thereof if the quantity of fuel (except fuel in a standard fuel tank of a vehicle) does not exceed 40 litres.

191. Natural persons are only permitted to store fuel for their own use. Natural persons are prohibited from storing fuel without documents confirming the purchase thereof if the quantity of fuel exceeds 80 litres.

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), has been 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 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 referred to 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 regulatory enactments, 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 comply with Paragraphs 29 and 197 of this Regulation shall submit the relevant documents and re-register the referred to 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 the 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 comply with 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 regulatory enactments regulating 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.

[7 February 2012]

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.

[7 February 2012]

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.

[7 February 2012]

205. In order to receive a special permit (licence) for the wholesale trade of fuel, the State Agency Materiālās Rezerves [Material Reserves] shall lodge 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 referred to special permit (licence) for the operation of an approved warehousekeeper involving the relevant types of excisable goods, by lodging a submission in accordance with Annex 40 to this Regulation. If the submission is lodged 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 referred to special permit (licence) for the operation of a registered consignee involving the relevant types of excisable goods, by lodging a submission in accordance with Annex 41 to this Regulation. The codes of excisable goods shall be indicated in the submission in accordance with Annex 2.4 to this Regulation. If the submission is lodged 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 lodge 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]

Informative Reference to European Union Directives

This Regulation contains legal 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; and

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

[15 December 2009; 30 March 2010]

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]

 

[30 March 2010]

Annex 2.1
Cabinet Regulation No. 662
30 August 2005

Excise identification number of a warehouse
(to be completed by an official of the State Revenue Service)

STATE REVENUE SERVICE

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

Merchant:
name
taxpayer registration code
Office:
address, postal code
telephone
fax
electronic mail address
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Tax warehouse:
Number of the registered structural unit of the State Revenue Service
address, postal code
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
telephone
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)
registration certificate No. of the dangerous equipment
territory (excluding buildings and premises), m2
Tax warehouse and its territory (mark as appropriate):
conforms with the environmental protection requirements
does not conform
conforms with the fire safety requirements
does not conform
is ensured with all the necessary means of measurement conforming to the requirements of regulatory enactments
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 100 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  
Denaturated alcohol  
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  
Biofuel and its raw materials: E200, E800, E910, E920  
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: Mineral oils: Non-alcoholic beverages: Coffee:
- 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)
Biofuel: - manufacturing   - treatment   - blending  
  - processing   - pre-packaging
Please, issue the special permit (licence) (mark as appropriate):
in printed form
in electronic form, sending to
(electronic mail address)
Attached 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

 

[16 February 2010; 31 August 2010]

Annex 2.2
Cabinet Regulation No. 662
30 August 2005

  Excise identification number of a registered consignor
(to be completed by an official of the State Revenue Service)

STATE REVENUE SERVICE

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

Merchant:
name
taxpayer registration code
Office:
address, postal code
telephone
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: T200, T300, T400, T500
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920
Biofuel and its raw materials: E200, E800, E910, E920
Please, issue the special permit (licence) (mark as appropriate):
in printed form
in electronic form, sending to
(electronic mail address)
Attached 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

 

[16 February 2010]

Annex 2.3
Cabinet Regulation No. 662
30 August 2005

Excise identification number of a registered consignee
(to be completed by an official of the State Revenue Service)

STATE REVENUE SERVICE

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

Merchant:
name
taxpayer registration code
Office:
address, postal code
telephone
fax
electronic mail address
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Site of operation:
Number of the registered structural unit of the State Revenue Service
address, postal code
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
telephone
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)
registration certificate No. of the dangerous equipment
territory (excluding buildings and premises), m2
Site of operation (mark as appropriate):
conforms with the environmental protection requirements
does not conform
conforms with the fire safety requirements
does not conform
is ensured with all the necessary means of measurement conforming to the requirements of regulatory enactments
is not
is ensured with a pipeline system and the equipment related thereto, the possessor of which is
is not _________________________________________
(name of the merchant, taxpayer registration code)

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

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: T200, T300, T400, T500  
Mineral oils: E300, E410, E420, E430, E440, E450, E460, E470, E480, E490, E500, E600, E700, E200, E800, E910, E920
Biofuel: E200, E910, E920  
Please, issue the special permit (licence) (mark as appropriate):
in printed form
in electronic form, sending to
(electronic mail address)
Attached 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

 

[16 February 2010]

Annex 2.4
Cabinet Regulation No. 662
30 August 2005

Codes of Excisable Goods

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 referred to 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, unmarked 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 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

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.

 

[30 March 2010]

Annex 2.5
Cabinet Regulation No. 662
30 August 2005

STATE REVENUE SERVICE

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

Merchant:
name
taxpayer registration code
excise identification number of a warehouse/registered consignee
telephone
Direct supply of alcoholic beverages intended
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
in electronic form, sending to
(electronic mail address)
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]

 

[30 March 2010; 7 February 2012]

Annex 4.1
Cabinet Regulation No. 662
30 August 2005

(Supplemented Lesser State Coat of Arms)

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

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

Name of the merchant
Taxpayer 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

tobacco products

mineral oils/biofuel1

direct supply of
Consigning of mineral oils/biofuel by sea is permitted, without initially specifying the consignee1
Licence issued Licence valid from
Licence re-registered2  
Licence operation suspended from3 to
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 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
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 100 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    
Denaturated alcohol    
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    
Biofuel and its raw materials: E200, E800, E910, E920    
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 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 valid from
Official of the State Revenue Service  
  (given name, surname and signature)

Place for a seal

 

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

 
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 and operation selected by the merchant shall be indicated.

 

[16 February 2010; 31 August 2010; 7 February 2012]

Annex 4.2
Cabinet Regulation No. 662
30 August 2005

(Supplemented Lesser State Coat of Arms)

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

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

Name of the merchant
Taxpayer 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 valid 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
Biofuel and its raw materials: E200, E800, E910, E920
Licence issued Licence valid from
Official of the State Revenue Service  
  (given name, surname and signature)

Place for a seal

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 ______________________

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 and operation selected by the merchant shall be indicated.

 

[16 February 2010; 7 February 2012]

Annex 4.3
Cabinet Regulation No. 662
30 August 2005

(Supplemented Lesser State Coat of Arms)

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

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

Name of the merchant
Taxpayer 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 valid from
   
Licence re-registered  
Licences 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 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
Biofuel: E200, E910, E920
Licence issued Licence valid from
Official of the State Revenue Service  
  (given name, surname and signature)

Place for a seal

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______________________

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 and operation 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]

 

[30 March 2010]

Annex 7
Cabinet Regulation No. 662
30 August 2005

STATE REVENUE SERVICE

Licence series and number
(to be completed by an official of the State Revenue Service)

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 registration code
Office:
address, postal code
telephone
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
in electronic form, sending to
(electronic mail address)
Site of operation applied 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
telephone
fax
electronic mail address
Building, in which the site of retail trade of alcoholic beverages is located (mark the appropriate):
has been put into operation
has not been
Attached 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.

 

[30 March 2010]

Annex 8
Cabinet Regulation No. 662
30 August 2005

STATE REVENUE SERVICE

Licence series and number
(to be completed by an official of the State Revenue Service)

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 registration code
Office:
address, postal code
telephone
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
in electronic form, sending to
(electronic mail address)
Site of operation applied for licensing:
name
address, postal code
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
telephone
fax
electronic mail address
containers, pressure containers No.
Nominal volume (m3)
registration certificate No. of the dangerous equipment
Site of operation (mark the appropriate):
conforms with the environmental protection requirements
does not conform
conforms with the fire safety requirements
does not conform
is ensured with all the necessary means of measurement conforming to the requirements of regulatory enactments
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
Attached 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 "

 

[30 March 2010]

Annex 14
Cabinet Regulation No. 662
30 August 2005

Excise identification number of a tax warehouse, excise identification number or licence series and number
(to be completed by an official of the State Revenue Service)

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 registration code
Please, re-register the special permit (licence), performing the following changes:
No. Content of changes
   
   
   
   
Attached documents:
No. Name number of pages
     
     
     
     
Please, re-register the special permit (licence) (mark as appropriate):
in printed form
in electronic form, sending to
(electronic mail address)
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 the Sites of Operation Applied for Licensing to the Submission for Re-registration of a Special Permit (Licence)

for the retail trade of mineral oils series BM
for the wholesale trade of mineral oils series BV
Site of operation applied for licensing:
Name
address, postal code
working hours Monday
Tuesday
Wednesday
Thursday
Friday
Saturday
Sunday
Telephone
Fax
electronic mail address
containers, pressure containers No.
Nominal volume (m3)
registration certificate No. of the dangerous equipment
Site of operation (mark as appropriate):
conforms with the environmental protection requirements
does not conform
conforms with the fire safety requirements
does not conform
Is ensured with all the necessary means of measurement conforming to the requirements of regulatory enactments
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 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
Site of operation applied 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
Telephone
Fax
electronic mail address
Building, in which the site of retail trade of alcoholic beverages is located (mark as appropriate):
has been put into operation
has not been
Attached 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

Notes.

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 the site - may be marked by retail traders of alcoholic beverages and beer.

 

[30 March 2010]

Annex 16
Cabinet Regulation No. 662
30 August 2005

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
                 
In 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 in total wholesale trade network retail trade network
1 2 3 4 5 6 7 8 9 10 11 12 13 14 15
                             
In total:                      

Itemised list of Table 2, Column 8 "Sold in total" (indicate the products sold to other merchants (except 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 registration code special permit (licence) No.
1 2 3 4 5 6 7
             
             
In 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
           
           
In total:     -

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

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: filter, non-filter cigarettes, cigarillos, cigars - thous. units; smoking tobacco, fine-cut tobacco for the rolling of cigarettes and other smoking tobacco - kg.

 

[30 March 2010]

Annex 17
Cabinet Regulation No. 662
30 August 2005

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 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 into 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
               
In 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 in total
1 2 3 4 5 6 7 8
               
               
In 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 in total
1 2 3 4 5 6 7 8 9
                 
                 
In 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: filter, non-filter cigarettes, cigarillos, cigars - thous. units; smoking tobacco, fine-cut tobacco for the rolling of cigarettes and other smoking 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.

 

[30 March 2010]

Annex 20
Cabinet Regulation No. 662
30 August 2005

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 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
                 
In 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 in total
1 2 3 4 5 6 7 8
               
               
               
In total:        
Value of the products sold (excluding VAT), in lats    
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: filter, non-filter cigarettes, cigarillos, cigars - thous. units; smoking tobacco, fine-cut tobacco for the rolling of cigarettes and other smoking tobacco - kg.

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

 

[30 March 2010]

Annex 22
Cabinet Regulation No. 662
30 August 2005

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 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 in total including used for own consumption
1 2 3 4 5 6 7 8 9 10 11
                     
  In 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
                     
In 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 registration code
1 2 3 4 5 6
           
  In total (m3):       -
Value of the products sold in the Republic of Latvia (excluding VAT), in lats  
Value of the products exported, in lats  
Value of the products consigned to EU Member States, in lats  
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.

 

[30 March 2010]

Annex 24
Cabinet Regulation No. 662
30 August 2005

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 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.

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 into 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
type, brand of mineral oils (fuel) 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 into 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
type, brand of mineral oils (fuel) 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. Type, brand of mineral oils (fuel) 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. Type, brand of mineral oils (fuel) 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 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 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), in lats  
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.

 

[30 March 2010]

Annex 25
Cabinet Regulation No. 662
30 August 2005

Form No. 6DE

Report On the Pre-packaging of Mineral Oils (Fuel) of ___ ___________ 20___

Merchant who pre-packages mineral oils (fuel)  
  (name, 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    

Table 1

No. Raw materials
type, name Combined Nomenclature code name of the supplier, state or assortment code 1 used (t)
1 2 3 4 5
         
In total (t):  

Table 2

No. Pre-packaged production Released into 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 into 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 Sent to another EU Member State Exported In 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 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) in lats ____________________________

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.

 

[30 March 2010]

Annex 26
Cabinet Regulation No. 662
30 August 2005

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 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, brand of mineral oils (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (m3) Received at a warehouse or imported (m3) Released into 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, brand of mineral oils (fuel) Code of the Combined Nomenclature Remainder at the beginning of the accounting period (t) Received at a warehouse or imported (t) Released into free circulation (t) Moved into excise duty suspension arrangement (t) Used for manufacturing, blending, treatment, processing, pre-packaging (t) 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, brand of mineral oils (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, brand of mineral oils (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 a 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 a 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.

 

[30 March 2010]

Annex 29
Cabinet Regulation No. 662
30 August 2005

Form No. AR

Report On the Manufacturing of Alcoholic Beverages
of ___ ___________ 20___

Merchant who manufactures, processes, treats and pre-packages alcoholic beverages  
  (name, 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 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
                           
In 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 alco-
hol (in per-
cen-
tage by volume)
Volume of one unit or pre-pac-
kaging (l)
Remain-
der of the manufac-
tured, pro-
cessed, treated, pre-pac-
kaged products at the begin-
ning 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) Remain-
der of the manu-
factured, pro-
cessed, treated, pre-pac-
kaged products at the end of the accoun-
ting period (dal)
Moved in the Repub-
lic of Latvia, applying duty suspen-
sion arran-
gement
(dal)

wholesale trade network retail trade network
manu-
factu-
red, pro-
cessed, treated, pre-pac-
kaged
sold to other mer-
chants
moved to own who-
lesale trade net-
work
moved to own retail trade net-
work
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
In total:                                    

Itemised list of Table 1, Column 11, Table 2, Columns 15 and 16 (indicate only the products sold to other merchants, except 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 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
             
In 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 Code of the state, to which products are exported, or of EU Member State3
(dal) (dal a/a) (dal) (dal a/a)
1 2 3 4 5 6 7
             
In total:         -
Value of alcohol and raw materials containing alcohol in the Republic of Latvia (excluding VAT), in lats  
Value of alcoholic beverages sold in the Republic of Latvia (excluding VAT), in lats  
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.

 

[30 March 2010]

Annex 30
Cabinet Regulation No. 662
30 August 2005

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 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. Group of alcoholic beverage¹ Remainder at the beginning of the accounting period Received at a warehouse or imported Released into free circulation (dal) Moved into 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
                     
In 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 a EU Member State from EU Member State from another tax warehouse in the Republic of Latvia in total
1 2 3 4 5 6 7 8
               
               
In 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 a consignee in the Republic of Latvia to another EU Member State exported other in accordance with the Law On Excise Duties in total
1 2 3 4 5 6 7 8 9
                 
                 
In 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.

 

[30 March 2010]

Annex 31
Cabinet Regulation No. 662
30 August 2005

Form No. AI

Report On the Release of Alcoholic Beverages into Free Circulation of ___ ___________ 20___

Merchant who releases alcoholic beverages into free circulation  
  (name, taxpayer 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. Group of alcoholic beve-
rages1
Type and name of alcoholic beve-
rage or assort-
ment code2
Name of the supplier, state code3 Content of absolute alcohol (in percen-
tage by volume)
Volume of one unit or pre-pac-
kaging (l)
Re-
mainder at the begin-
ning of the accoun-
ting period (dal)
Number of pre-packaging units of products Released into free circulation Sold Moved to own Con-
signed to another EU Member State (dal)
Exported (dal) Losses (dal) Re-
mainder at the end of the accoun-
ting period (dal)
wholesale trade network retail trade network
released into free circu-
lation
sold moved to retail trade network moved to wholesale trade network con-
signed to another EU Member State
exported 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
                                             
In 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 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
             
             
In 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) Code of the state, to which products are exported, or of EU Member State3
1 2 3 4 5
         
In total:     -
Value of the products sold in the Republic of Latvia (excluding VAT), in lats  
Value of exported products, in lats  
Value of the products consigned to EU Member States, in lats  
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.

 

[30 March 2010]

Annex 34
Cabinet Regulation No. 662
30 August 2005

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 registration code)
Legal address   Executor  
        (given name, surname, signature)
Special permit (licence) No. issued Telephone, fax, 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) Code odf the state, to which products are exported, or 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
                         
In total:                  

Itemised list of Table 1, Column 7 "Sold to other merchants" (indicate only products sold to other merchants, except retail traders of alcohol)

Table 2

No. Type of alcoholic beverage Consignee Sold (dal)
name taxpayer registration code number of the special permit (licence)
1 2 3 4 5 6
           
           
           
In total:  
Value of the products sold in the Republic of Latvia (excluding VAT), in lats  
Value of exported products, in lats  
Value of the products consigned to EU Member States, in lats  
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.

 

[30 March 2010]

Annex 35
Cabinet Regulation No. 662
30 August 2005

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 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. 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 to duty-free shops to the persons referred to in Section 20 of the Law On Excise Duties
1 2 3 4 5 6 7 8 9
                 
In total:              

Itemised list of Table 1, Column 4 "Quantity of 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 in total
name, state code2 excise identification number
1 2 3 4 5 6 7 8
               
               
               
In total:        
Value of the products sold in the Republic of Latvia (excluding VAT) in lats  
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.

 

[30 March 2010]

Annex 36
Cabinet Regulation No. 662
30 August 2005

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 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 beer brought in for processing and pre-packaging Table 1
No. Name of the beer or assortment code1 Content 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
                       
                       
In total:                
Value of the products sold to other merchants (Table 1, Column 9) (excluding VAT), in lats  
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 of 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
                           
                           
In total:                    

Itemised list of Table 2, Column 7 "Sold (dal)" (indicate only the products sold to other merchants, except 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 registration code special permit (licence) No.
1 2 3 4 5
         
         
In total:        

Itemised list of Table 2, Column 10 "Exported (dal)" and Column 11 "Consigned to another EU Member State (dal)"

Table 4

No. Code of the state, to which products are exported, or of EU Member State2 Exported (dal) Consigned to another EU Member State (dal)
1 2 3 4
       
       
In total:    
Value of the products sold in the Republic of Latvia (excluding VAT), in lats  
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.

 

[30 March 2010]

Annex 37
Cabinet Regulation No. 662
30 August 2005

Form No. AL2

Report On the Release of Beer into Free Circulation of ___ ______________ 20____

Merchant who releases beer into free circulation  
  (name, taxpayer registration code)
Legal address Executor  
    (given name, surname, signature)
Excise identification No. of a warehouse_________ licence issued___________

or

Special permit (licence) No. issued     Telephone, fax, 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 of pre-packaging (l) Name of the supplier, state2 Remainder at the beginning of the accounting period (dal) Released into 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
                           
                           
In 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 registration code special permit (licence) No.
1 2 3 4 5
         
         
In total:  

Itemised list of Table 1, Column 11 "Exported (dal)" and Column 12 "Consigned to another EU Member State (dal)"

Table 3

No. Code of the state, to which products are exported, or of EU Member State2 Exported (dal) Consigned to another EU Member State (dal)
1 2 3 4
       
       
In total:    

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

Value of exported products, in lats ______________

Value of the products consigned to EU Member States, in lats _____________________________

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 © 2012 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 (3296), 01.09.2005.
Language:
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