Text consolidated by Valsts valodas centrs (State
Language Centre) with amending laws of:
29 March 2012 [shall come
into force from 1 May 2012];
15 November 2012 [shall come into force from 1 January
2013];
12 September 2013 [shall come into force from 1 January
2014];
21 May 2015 [shall come into force from 1 January
2016];
30 November 2015 [shall come into force from 1 January
2016];
23 November 2016 [shall come into force from 1 January
2017];
22 June 2017 [shall come into force from 1 August
2017];
28 July 2017 [shall come into force from 1 January
2019].
If a whole or part of a section has been amended, the
date of the amending law appears in square brackets at
the end of the section. If a whole section, paragraph or
clause has been deleted, the date of the deletion appears
in square brackets beside the deleted section, paragraph
or clause.
|
The Saeima1 has adopted
and the President has proclaimed the following law:
Law on the
Vehicle Operation Tax and Company Car Tax
Chapter I
General Provisions
Section 1. Purpose and Scope of
Application of This Law
(1) This Law prescribes the objects for the vehicle operation
tax and the company car tax, the payers, the procedures for the
calculation, payment and administration of these taxes, as well
as exemptions from tax payment and tax reliefs.
(2) The vehicle types referred to in this Law conform to the
classification provided for in the standard LVS 87:1997/A1:2005,
Types of Vehicles and their Definitions.
(3) [23 November 2016]
(4) If the payer of the vehicle operation tax also conforms to
the definition of a payer of the company car tax and the
definition of the taxpayer specified in other regulatory
enactments in the field of the transport sector, the payment of
the vehicle operation tax shall not exempt this person from
payment of other taxes, insofar as it is not otherwise prescribed
by regulatory enactments.
[23 November 2016]
Section 1.1 Application
of Measurements Referred to in the Law for Determination of Tax
Rate
If numerical values of measurement units referred to in this
Law - the amount of carbon dioxide (CO2) emissions,
the gross weight of a vehicle in kilograms, the engine capacity
in cubic centimetres and maximum engine power in kilowatts - are
indicated with a figure after point, a relevant numerical value
of the measurement unit shall be used for the determination of a
rate of the vehicle operation tax and company car tax, by
discarding figures after point.
[29 March 2012; 23 November
2016]
Chapter
II
Vehicle Operation Tax
Section 2. Object of the Vehicle
Operation Tax
All vehicles, except tractor-type machinery, the trailers and
semi-trailers of cars whose gross weight does not exceed 3500
kilograms, trams, trolleybuses, off-the-road vehicles, snow
motorcycles, mopeds and bicycles, shall be the objects taxable
with the vehicle operation tax.
Section 3. Payers of the Vehicle
Operation Tax
A payer of the vehicle operation tax is a holder indicated in
the State Register of Vehicles and Their Drivers, or, if the
holder is not indicated - an owner (possessor) of the vehicle,
for whom the taxable vehicle referred to in Section 2 of this Law
has been registered or is being registered in Latvia or whose
taxable vehicle referred to in Section 2 of this Law in his or
her ownership, holding or possession is being issued transit
number plates in Latvia, or a person the declared place of
residence of whom is in Latvia and who uses a vehicle of Category
M1 and N1 registered in a foreign country for participation in
the road traffic.
[23 November 2016]
Section 4. Rates of the Vehicle
Operation Tax
(1) The vehicle operation tax for such motorcycle, tricycle
and quadricycle, which has been registered for the first time
after 1 January 2005 and information on the engine capacity of
which is included in the vehicle registration certificate, shall
be payable in accordance with the engine capacity thereof in
cubic centimetres (cm3) in the following amounts:
1) up to 500 cm3 - EUR 17.07;
2) between 501 and 1000 cm3- EUR 34.15;
3) between 1001 and 1500 cm3 - EUR 51.22;
4) above 1500 cm3 - EUR 68.30.
(2) The vehicle operation tax for motorcycles, tricycles and
quadricycles which are not referred to in Paragraph one of this
Section shall be EUR 35.57.
(21) The vehicle operation tax for such car which
is equipped with an internal combustion engine or by construction
is equipped with an internal combustion engine and uses energy
from the equipment for the storage of electricity or driving
force for its mechanical driving force (for example, an
accumulator, condenser, flywheel or generator, etc.) and was
registered for the first time after 31 December 2008, shall be
payable by applying the rate depending on the amount of carbon
dioxide (CO2) emissions caused by the vehicle in grams
(g) per one kilometre (km):
1) for vehicles with carbon dioxide (CO2) emissions
up to 50 g per one km - EUR 0;
2) for vehicles with carbon dioxide (CO2) emissions
between 51 g and 95 g per one km - EUR 12;
3) for vehicles with carbon dioxide (CO2) emissions
between 96 g and 115 g per one km - EUR 48;
4) for vehicles with carbon dioxide (CO2) emissions
between 116 g and 130 g per one km - EUR 84;
5) for vehicles with carbon dioxide (CO2) emissions
between 131 g and 155 g per one km - EUR 120;
6) for vehicles with carbon dioxide (CO2) emissions
between 156 g and 175 g per one km - EUR 144;
7) for vehicles with carbon dioxide (CO2) emissions
between 176 g and 200 g per one km - EUR 168;
8) for vehicles with carbon dioxide (CO2) emissions
between 201 g and 250 g per one km - EUR 264;
9) for vehicles with carbon dioxide (CO2) emissions
between 251 g and 300 g per one km - EUR 408;
10) for vehicles with carbon dioxide (CO2)
emissions between 301 g and 350 g per one km - EUR 552;
11) for vehicles with carbon dioxide (CO2)
emissions up to 351 g per one km - EUR 756.
(22) If regarding the vehicle referred to in
Paragraph 2.1 of this Section the information on the
amount of CO2 emissions generated thereby is not
available in the State Register of Vehicles and Their Drivers,
the vehicle operation tax shall be paid in conformity with the
rates laid down in Paragraph three of this Section.
(23) In addition to the rate of the vehicle
operation tax which is calculated in accordance with Paragraph
2.1 of this Law, the rate in the amount of EUR 300 is
determined for those cars the engine capacity of which exceeds
3500 cm3.
(3) The vehicle operation tax for such car, which is equipped
with an internal combustion engine or by construction is equipped
with an internal combustion engine and uses energy from the
equipment for the storage of electricity or driving force for its
mechanical driving force (for example, an accumulator, condenser,
flywheel or generator), which has been registered for the first
time after 1 January 2005, and for which information on the gross
weight, engine capacity and maximum engine power is included in
the vehicle registration certificate, shall be payable by adding
together the tax rates according to the gross weight, engine
capacity and maximum engine power of the car, in the following
amounts:
1) for gross weight in kilograms (kg):
a) up to 1500 kg - EUR 15;
b) between 1501 kg and 1800 kg - EUR 32;
c) between 1801 kg and 2100 kg - EUR 55;
d) between 2101 kg and 2600 kg - EUR 70;
e) between 2601 kg and 3000 kg - EUR 84;
f) between 3001 kg and 3500 kg - EUR 97;
g) more than 3500 kg - EUR 110;
2) for engine capacity in cubic centimetres
(cm3):
a) up to 1500 cm3 - EUR 9;
b) between 1501 cm3 and 2000 cm3 - EUR
23;
c) between 2001 cm3 and 2500 cm3 - EUR
37;
d) between 2501 cm3 and 3000 cm3 - EUR
55;
e) between 3001 cm3 and 3500 cm3 - EUR
91;
f) between 3501 cm3 and 4000 cm3 - EUR
160;
g) between 4001 cm3 and 5000 cm3 - EUR
228;
h) above 5000 cm3 - EUR 297;
3) for the maximum engine power in kilowatts (kW):
a) up to 55 kW - EUR 9;
b) between 56 kW and 92 kW - EUR 23;
c) between 93 kW and 129 kW - EUR 37;
d) between 130 kW and 166 kW - EUR 55;
e) between 167 kW and 203 kW - EUR 91;
f) between 204 kW and 240 kW - EUR 160;
g) between 241 kW and 300 kW - EUR 228;
h) above 300 kW - EUR 297.
(4) The vehicle operation tax for a car not referred to in
Paragraphs 2.1 and three of this Section shall be
payable in accordance with the gross weight thereof in the
following amounts:
1) up to 1500 kg - EUR 38;
2) between 1501 kg and 1800 kg - EUR 81;
3) between 1801 kg and 2100 kg - EUR 137;
4) between 2101 kg and 2600 kg - EUR 174;
5) between 2601 kg and 3000 kg - EUR 210;
6) between 3001 kg and 3500 kg - EUR 242;
7) more than 3500 kg - EUR 274.
(5) The vehicle operation tax for a bus shall be payable in
accordance with the gross weight thereof in the following
amounts:
1) up to 1500 kg - EUR 17.07;
2) between 1501 kg and 1800 kg - EUR 34.15;
3) between 1801 kg and 2100 kg - EUR 64.03;
4) between 2101 kg and 2600 kg - EUR 76.84;
5) between 2601 kg and 3500 kg - EUR 102.45;
6) between 3501 kg and 12 000 kg - EUR 110.98;
7) more than 12 000 kg - EUR 145.13.
(6) The vehicle operation tax for goods vehicles with gross
weight up to 12 000 kg shall be payable in accordance with the
gross weight of these vehicles in the following amounts:
1) up to 1500 kg - EUR 36;
2) between 1501 kg and 1800 kg - EUR 72;
3) between 1801 kg and 2100 kg - EUR 138;
4) between 2101 kg and 2600 kg - EUR 165;
5) between 2601 kg and 3500 kg - EUR 219;
6) between 3501 kg and 12 000 kg - EUR 156.
(7) The vehicle operation tax for goods vehicles with gross
weight above 12 000 kg (except tractive units) shall be payable
depending on the number of axles the goods vehicle has and the
driving axle suspension type (pneumatic or mechanical suspension)
in accordance with Annex 1 to this Law.
(8) The vehicle operation tax for tractive units shall be
payable depending on the driving axle suspension type of these
vehicles in the following amounts:
1) with pneumatic suspension - EUR 170.74;
2) with mechanical suspension - EUR 256.12.
(9) The vehicle operation tax for two-axle, three-axle and
multi-axle trailers shall be payable depending on the number of
axles, the gross weight of the trailer and the gross weight, the
number of axles and the driving axle suspension type (pneumatic
or mechanical suspension) of the trailer's towing goods vehicles
in accordance with Annex 2 to this Law.
(10) The vehicle operation tax for single-axle trailers and
single-axle semi-trailers shall be EUR 59.76.
(11) The vehicle operation tax for two-axle, three-axle and
multi-axle semi-trailers shall be payable depending on the number
of axles, the gross weight of the semi-trailer and the unladen
mass, the number of axles and the driving axle suspension type
(pneumatic or mechanical suspension) of the towing tractive units
of the semi-trailer in accordance with Annex 3 to this Law.
(12) If the driving axle suspension of goods vehicles with
gross weight above 12 000 kg is equivalent to a pneumatic one,
the vehicle operation tax rates, which are specified for goods
vehicles with a driving axle pneumatic suspension, shall be
applicable to such goods vehicles. The Cabinet shall determine
the procedures by which the equivalence of the driving axle
suspension type to the pneumatic suspension shall be
determined.
(13) If the vehicle operation tax for a two-axle, three-axle
or multi-axle trailer has not been paid in the preceding calendar
years, the vehicle operation tax rate shall be calculated for the
preceding calendar years, assuming that the trailer had been
towed by a three-axle goods vehicle, which had the driving axle
mechanical suspension.
(14) If the vehicle operation tax for a two-axle, three-axle
or four-axle semi-trailer has not been paid in the preceding
calendar years, the vehicle operation tax rate shall be
calculated for the semi-trailer for the preceding calendar years,
assuming that the semi-trailer had been towed by a three-axle
tractive unit, which had the driving axle mechanical
suspension.
[12 September 2013; 30 November
2015; 23 November 2016 / Rates of the vehicle operation tax laid
down in Paragraphs 2.1 and 2.3 shall come
into force on 1 January 2019.] See Paragraph 21 of Transitional
Provisions]
Section 5. Payment of the Vehicle
Operation Tax
(1) The vehicle operation tax shall be payable in the State
budget for the current calendar year and for the preceding
calendar years if the vehicle operation tax has not been paid for
the preceding calendar years.
(2) The Road Traffic Safety Directorate shall not carry out
the State technical inspection of a vehicle, registration of a
vehicle previously not registered in Latvia, registration of a
change in owner, registration of a holder, registration of a
vehicle rebuild, re-registration of a vehicle removed from the
register, as well as the removal of a vehicle from the register
for alienation in Latvia or for bringing out, or temporary
suspension of the vehicle registration by handing over the number
plates, if the tax has not been paid in the amount laid down in
this Section for the current calendar year and for the preceding
calendar years in cases where the vehicle had been registered in
Latvia in the preceding calendar years.
(3) Prior to the State technical inspection of a vehicle, the
vehicle operation tax must be paid in the full amount. A
technical inspection for a vehicle that has been removed from the
register for alienation in Latvia shall be performed if
one-twelfth of the transport operation tax has been paid.
(4) When registering a vehicle, the sum of the vehicle
operation tax must be paid in the amount to be calculated in
accordance with the following formula:
vehicle operation tax = vehicle operation tax for the year x
1/12 x the number of the remaining full months in the current
calendar year (including the month of registration).
(41) [28 July 2017]
(42) If in the cases determined in the laws and
regulations a vehicle is being alienated by a person specified in
the laws and regulations (State authority, a sworn court bailiff,
an administrator of insolvency proceedings) who is not the owner
or holder of the vehicle, then, upon registering such vehicle,
the sum of the vehicle operation tax must be paid in the amount
to be calculated in accordance with the following formula:
vehicle operation tax = vehicle operation tax for the year x
1/12 x the number of the remaining full months in the current
calendar year (excluding the month in which the payment of the
stated amount was made).
(5) When removing a vehicle from the register for alienation
in Latvia or for bringing out of Latvia, or upon temporary
suspension of the vehicle registration by handing over the number
plates, the sum of the vehicle operation tax must be paid in the
amount to be calculated in accordance with the following
formula:
vehicle operation tax = vehicle operation tax for the year x
1/12 x the number of months which have passed in the current
calendar year (including the current month).
(51) In case of insolvency of a taxpayer, if the
tax for a preceding period has not been paid, the non-paid tax
for a period of time until the declaration of insolvency
proceedings shall be recognised as a creditor's claim, but the
tax shall be paid from the month when the insolvency has been
declared.
(52) The person from which the vehicle is
confiscated upon a ruling of a court within criminal proceedings
as being criminally acquired shall, within 30 days after coming
into effect of the ruling on the confiscation of the vehicle, pay
the vehicle operation tax for the previous taxation periods, if
it has not been paid, and for the current calendar year which is
calculated in accordance with the following formula:
vehicle operation tax = vehicle operation tax for the year x
1/12 x the number of months which have passed in the current
calendar year (including the month in which the vehicle was
confiscated).
(53) If a sworn court bailiff sells a pledged
vehicle of a taxpayer based on a writ of execution, then within
30 days after the pledged vehicle has been sold, this taxpayer
shall pay the vehicle operation tax for the previous taxation
periods, if it has not been paid, and for the current calendar
year which is calculated in accordance with the following
formula:
vehicle operation tax = vehicle operation tax for the year x
1/12 x the remaining number of months which have passed in the
current calendar year (including the month in which the payment
of the stated amount was made).
(54) If the vehicle operation tax has not been paid
within 30 days after the confiscation of the vehicle or after the
pledged vehicle has been sold, the tax administration shall make
recovery from the taxpayer, from whom the vehicle has been
confiscated in accordance with a court ruling or whose vehicle
had been pledged, based on the decision on the recovery of the
late tax payment which has been taken in accordance with the law
On Taxes and Duties.
(6) When issuing transit number plates for a vehicle,
one-twelfth of the vehicle operation tax must be paid.
(7) [29 March 2012];
(71) When extending the term of validity of the
transit number plates or the time period for removing a vehicle
from the register, one-twelfth of the vehicle operation tax shall
be paid.
(8) For the calculation of the vehicle operation tax, the
technical data of the vehicles from the State register
(hereinafter - the register) on the vehicles and the drivers
thereof shall be used.
(81) If the tax is paid for several vehicles in one
payment, the taxpayer shall, by using e-services provided by the
Road Traffic Safety Directorate, relate information in the
register on the purpose of payment with the vehicle registration
number for which the tax is paid.
(9) The Cabinet shall determine the procedures by which the
vehicle operation tax shall be collected, paid and reimbursed and
the procedures by which the vehicle operation tax shall be
calculated in cases when there is no technical data on a vehicle
in the register.
[29 March 2012; 21 May 2015; 22
June 2017; 28 July 2017]
Section 6. Exemptions from the
Payment of the Vehicle Operation Tax
(1) The vehicle operation tax shall not be paid for:
1) one passenger car, motorcycle, tricycle or quadricycle
which is or is being registered in the ownership, holding or
possession of a person with disability;
2) [21 May 2015];
3) a vehicle which is being registered in the ownership,
holding or possession of a consular or international organisation
representation or such person who has diplomatic or consular
privileges and immunities;
4) a vehicle which is being written-off or is being
written-off concurrently with other registration activity;
5) a vehicle which is registered or is being registered as an
emergency vehicle;
6) a time period when the vehicle had been pledged in the
cases provided for in the laws and regulations and the use of it
in road traffic has been prohibited;
7) the previous time period, if the vehicle had been
recognised as a property without an owner, in accordance with the
procedures specified by regulatory enactments. When purchasing
such vehicle, the new owner shall pay the vehicle operation tax
for the current year;
8) the time period when the vehicle has not been at the
disposal of the taxpayer as a result of a criminal offence which
is attested by documents issued by the person directing the
procedures or a foreign competent authority, or by the
information on the vehicle included in the register;
9) the time period when the vehicle registered in Latvia had
been brought out of Latvia and had been registered in a foreign
country;
10) a vehicle which is registered in the ownership of a
natural person, for the time period from death of the natural
person until the time of the registration of a change in owner or
possessor;
11) [22 June 2017];
12) a vehicle which has or is being registered with the status
of a historic motor vehicle;
13) a vehicle which is registered or is being registered as a
sports vehicle;
14) the time period when the vehicle had been removed from the
register for alienation in Latvia or for bringing out of Latvia,
or the vehicle registration had been temporarily suspended by
handing over the number plates, or the vehicle had been excluded
from the register;
15) such vehicle, which according to its construction uses
only the energy stored in the electricity or driving force
storage equipment (accumulator, condenser, flywheel or generator)
for its mechanical driving force;
16) a passenger car the owner, holder or possessor of which,
or the spouse of such person has a child with disability as a
dependent. Exemption shall be applied in respect of one passenger
vehicle registered in the ownership, holding or possession of
such person or the spouse thereof;
17) a vehicle which is removed from the register by the
insolvency administrator of the vehicle owner for alienation in
Latvia or bringing out of Latvia, or a vehicle the registration
of which is temporary suspended, by handing over the number
plates;
18) one vehicle which has been or is being registered in the
ownership, holding or possession of a member of the Allied Powers
Headquarters or his or her dependent, if such person is not a
citizen or resident of Latvia.
(2) The Cabinet shall determine the procedures by which the
exemption from payment of the vehicle operation tax provided for
in this Section shall be applicable.
(3) Exemptions from the payment of the vehicle operation tax
shall not be applicable to vehicles used for commercial
transportation of passengers or goods. This condition shall not
apply to those vehicles, which comply with the conditions in
Paragraph one, Clause 15 of this Section.
[29 March 2012; 21 May 2015; 23
November 2016; 22 June 2017]
Section 7. Vehicle Operation Tax
Reliefs
(1) The vehicle operation tax shall be paid in the amount of
50 per cent for a vehicle (except an emergency vehicle), the
owner, holder or driver of which is an institution subordinate to
the Ministry of the Interior.
(2) The vehicle operation tax shall be paid in the amount of
50 per cent for a vehicle (except an emergency vehicle), the
owner, holder or driver of which is an institution subordinate to
the Ministry of Defence or the National Armed Forces.
(3) The vehicle operation tax shall be paid in the amount of
50 per cent for a vehicle (except an emergency vehicle), the
owner, holder or driver of which is a local government police
institution.
(4) A producer of agricultural products, an agricultural
service co-operative society and a recognised aquaculture (pond
farm type) farm shall pay the vehicle operation tax for a goods
vehicle, which is intended by construction for the transportation
of different goods, and a trailer or semi-trailer, which is
intended by construction for the transportation of different
goods, in the amount of 25 per cent, observing the following
conditions:
1) a producer of agricultural products and a recognised
aquaculture (pond farm type) farm which are registered with the
State Revenue Service as taxpayers from economic activity;
2) the producer of agricultural products cultivates all the
land in his or her ownership, permanent use or lease to be used
for agriculture, which, on 1 January of the current year, has
been approved for the receipt of the single area payment in
accordance with the regulatory enactments regarding granting of
the European Union support to agriculture within the framework of
direct support schemes (hereinafter - land to be used for
agriculture). Permanent meadows, pastures and perennial grasses
sown into arable land on areas of land to be used for agriculture
shall be included if the density of farm animals in these areas
is not less than 0.2 conditional units of bovine animals per
hectare of the approved permanent meadow, pasture and perennial
grasses sown into arable land in compliance with the data of the
State agency Agricultural Data Centre on 1 January of the current
year;
3) if there is one goods vehicle and one trailer or
semi-trailer in the ownership, holding or possession of the
producer of agricultural products, a relief shall be applied
thereto regardless of the area of land to be used for agriculture
in the ownership, permanent use or lease thereof;
4) if there are several goods vehicles and several trailers or
semi-trailers in the ownership, holding or possession of the
producer of agricultural goods, the relief shall be applicable to
one goods vehicle and one trailer or semi-trailer per every 50
hectares of land to be used for agriculture in the ownership,
permanent use or lease thereof;
5) a relief shall be applicable to the recognised aquaculture
(pond farm type) farm for one goods vehicle and one trailer or
semi-trailer;
6) the agricultural service co-operative society complies with
the annual conformity criteria required for the granting of aid
specified in regulatory enactments;
7) if there is one goods vehicle and one trailer or
semi-trailer in the ownership, holding or possession of the
agricultural service co-operative society, a relief shall be
applied thereto regardless of the net turnover of the
agricultural service co-operative society indicated in the last
submitted annual financial statement of the undertaking;
8) if there are several goods vehicles and several trailers or
semi-trailers in the ownership, holding or possession of the
agricultural service co-operative society, a relief shall be
applied for one goods vehicle and one trailer or semi-trailer per
each EUR 99 600 of the net turnover of the agricultural
co-operative society indicated in the last submitted annual
financial statement of the undertaking.
(41) The vehicle operation tax for vehicles with
which a natural person or legal person included in the database
of recipients of the Rural Support Service payments carries out
own-account carriages shall be paid in the amount of 25 per cent,
by complying with the following conditions:
1) if one vehicle is registered in the ownership or holding of
the person, the relief shall be applied for it, if income from
agricultural production of the taxpayer in the last submitted
annual financial statement of the company or in the last
submitted annual statement of income is at least EUR 5000
(excluding received State and European Union support for
agriculture and rural development);
2) if several vehicles are registered in the ownership or
holding of the person, the relief shall be applied for the first
one, if income from agricultural production of the taxpayer in
the last submitted annual financial statement of the company or
in the last submitted annual statement of income is at least EUR
5000 (excluding received State and European Union support for
agriculture and rural development), and the relief shall be
applied for each next vehicle per each income of EUR 70 000 from
agricultural production in the last submitted annual account of
the company or the last submitted annual statement of income
(excluding received State and European Union support for
agriculture and rural development).
(5) A large family shall pay the vehicle operation tax for one
vehicle registered in the ownership, holding or possession of the
member thereof in the amount of 50 per cent for the relevant
calendar year, if the abovementioned vehicle is registered
as:
1) a passenger car or general use car;
2) a load bin or truck, if the number of passenger seats of
the relevant vehicle exceeds four seats;
3) a bus with the number of passenger seats up to 16
seats;
4) passenger or goods vehicle or caravan.
(6) The Cabinet shall determine the procedures by which
exemption from payment of the vehicle operation tax provided for
in this Section shall be applicable.
(7) If a vehicle operation tax relief may be applicable in
accordance with Paragraph one, two, three, four, 4.1
or five of this Section, but this tax payment has not been made
for the preceding calendar years, the tax relief shall not be
applied thereto when paying the tax for the preceding calendar
years.
(8) The vehicle operation tax relief shall not be applicable
to a vehicle used for commercial transportation of passengers or
goods.
[29 March 2012; 12 September 2013;
21 May 2015; 23 November 2016]
Section 8. Reimbursement of the
Vehicle Operation Tax
(1) The vehicle operation tax shall be reimbursed by the State
Revenue Service after receipt of a relevant request of the payer
of the vehicle operation tax.
(2) The vehicle operation tax shall be reimbursed in the
following cases:
1) if a vehicle is removed from the register for alienation in
Latvia or for bringing out of Latvia, or written off, if the
vehicle registration is temporarily suspended by handing over the
State registration number plates, or if the vehicle is excluded
from the register, the sum to be reimbursed shall be calculated
in accordance with the following formula:
sum to be reimbursed = the vehicle operation tax paid for the
year x 1/12 x the number of the remaining full months in the
current calendar year;
2) if the vehicle operation tax has been paid twice or several
times for the same vehicle, the sum that exceeds the vehicle
operation tax specified in this Law shall be reimbursed;
3) if the vehicle operation tax has been paid for a vehicle
which is to be registered in Latvia, but such registration may
not be performed for any reason, the paid vehicle operation tax
shall be reimbursed in full amount;
4) if a goods vehicle or trailer (semi-trailer) has
participated in the combined carriage by rail in the territory of
Latvia, the vehicle operation tax for such vehicle shall be
reimbursed in proportion to the days which have been spent in
combined carriage by rail in the territory of Latvia within the
calendar year;
5) if the vehicle operation tax applied to a vehicle exceeds
the rate of the vehicle operation tax specified in this Law, the
sum which exceeds the rate of the vehicle operation tax specified
in this Law shall be reimbursed;
6) if a vehicle owner, holder or possessor has paid the
vehicle operation tax in full amount, but he or she has the right
to receive a vehicle operation tax relief or exemption from
payment of the vehicle operation tax, the sum equivalent to the
vehicle operation tax relief or exemption from the vehicle
operation tax shall be reimbursed.
(3) If a person not registered as the owner, holder or driver
of the relevant vehicle has been indicated as the payer of the
vehicle operation tax in the payment document is, the vehicle
operation tax shall be reimbursed to this person even if the
owner, holder or driver of the relevant vehicle has made the
relevant tax payment.
[29 March 2012]
Section 9. Administration of the
Vehicle Operation Tax
(1) The Road Traffic Safety Directorate shall, before it
provides the service laid down in this Law, ascertain, if the
vehicle operation tax is paid in the amount laid down in this Law
for a current calendar year and for preceding calendar years, if
a vehicle has been registered in Latvia in the preceding calendar
years.
(2) The State Revenue Service shall carry out the duties
referred to in Section 18, Paragraph one of the law On Taxes and
Duties in respect of the vehicle operation tax, except for the
duty laid down in Paragraph one of this Section.
[21 May 2015]
Chapter
II1
Use of Vehicles in Latvia which are
Registered in a Foreign State
[23 November
2016]
Section 9.1 Payment of
the Vehicle Operation Tax for a Vehicle Registered in a Foreign
Country
(1) The vehicle operation tax for use in the road traffic of a
vehicle of Category M1 and N1 registered in a foreign country
shall be paid in conformity with a time period of use of the
vehicle:
1) for one day - EUR 10;
2) for a month - EUR 250;
3) for six months - EUR 600;
4) for a year - EUR 1000.
(2) The vehicle operation tax for a vehicle registered in a
foreign country shall be paid by a vehicle driver.
(3) The vehicle operation tax for a vehicle registered in a
foreign country shall be administered by the State Revenue
Service and the State joint stock company Road Traffic Safety
Directorate.
(4) The vehicle operation tax for a vehicle registered in a
foreign country shall be collected by using the electronic
service system for identification of a vehicle and driver thereof
maintained by the State joint stock company Road Traffic Safety
Directorate.
(5) Procedures for the collecting and administering the
vehicle operation tax for a vehicle registered in a foreign
country shall be determined by the Cabinet.
(6) Reliefs of the vehicle operation tax or exemptions from
the payment of the vehicle operation tax shall not be applied to
a vehicle registered in a foreign country, except for the cases
referred to in Paragraph seven of this Section.
(7) The vehicle operation tax for a vehicle registered in a
foreign country shall not be paid for a vehicle which has been or
is being registered in the ownership, holding or possession of a
diplomatic, consular or international organisation representation
or of such person who enjoys diplomatic or consular privileges,
and for a vehicle registered in a foreign country in the
ownership, holding or possession of the official (employee) of
the Ministry of Defence and the National Armed Forces, if it is
registered in the country where such person carries out service
or official duties.
Chapter
III
Company Car Tax
Section 10. Object of the Company
Car Tax
The company car tax shall be paid for the following vehicles
registered in the ownership or holding of a merchant or a branch
of the foreign merchant, or an agricultural farm, or used on the
basis of an employment contract, or lent from a person other than
a merchant or a branch of the foreign merchant, or an
agricultural farm:
1) a car in the ownership or holding of a merchant, which by
its construction and internal equipment is intended for the
carriage of passengers and their baggage, the number of seats of
which, excluding the driver's seat, does not exceed eight seats
and which has been registered in the register as a car, passenger
or general use car;
2) a goods vehicle with gross weight up to 3000 kilograms
which is registered as a heavy goods vehicle and which has more
than three seats (including driver's seat).
[30 November 2015]
Section 11. Payers of the Company
Car Tax
(1) A company car tax shall be paid by a merchant or a branch
of the foreign merchant which is entered in the Commercial
Register, or an agricultural farm, which is registered in the
Enterprise Register, if in the ownership or holding of the
merchant or a branch of the foreign merchant, or the agricultural
farm is the vehicle subject to tax referred to in Section 10 of
this Law or the merchant or the branch of the foreign merchant,
or the agricultural farm has a duty to pay the tax in accordance
with Paragraph three of this Section.
(2) If for a vehicle subject to tax both an owner and a holder
has been registered, a company car tax shall be paid by the
holder, if he or she conforms to the conditions referred to in
Paragraph one of this Section.
(3) If a merchant or a branch of the foreign merchant, or an
agricultural farm has not been registered in the register as a
vehicle holder, however it uses a vehicle on the basis of the
employment contract or on the basis of the lending contract which
is entered into with a person who is not a merchant or a branch
of the foreign merchant, or an agricultural farm, such merchant
or the branch of the foreign merchant, or the agricultural farm
shall pay the company car tax.
(4) A merchant or a branch of the foreign merchant, or an
agricultural farm shall pay the tax if it uses a vehicle on the
basis of the lending contract for more than 15 days in one
calendar month (regardless of the number of hours used per day
and whether a vehicle is used continuously or with
interruptions).
(5) A company car tax for one and the same period shall be
paid only once regardless of which of the subjects must pay tax
for the vehicle in accordance with the law in a particular
period.
[29 March 2012; 15 November 2012;
21 May 2015]
Section 11.1 Taxation
period
A taxation period for a company car tax shall be a calendar
year.
[29 March 2012]
Section 12. Amount of the Company
Car Tax
(1) The company car tax shall be payable for such vehicle,
which was registered for the first time after 1 January 2005 and
for which information regarding the engine capacity is contained
in the vehicle registration certificate, in the following
amounts:
1) up to 2000 cm3 - EUR 29 per month;
2) between 2001 cm3 and 2500 cm3 - EUR
46 per month;
3) above 2500 cm3 - EUR 62 per month.
(11) A company car tax for a vehicle, which by
construction uses only the energy stored in the electricity or
driving force storage equipment (for example, accumulator,
condenser, flywheel or generator) for its mechanical driving
force and which is not referred to in paragraph one of this
Section, shall be EUR 10.00 per month.
(2) The company car tax for a vehicle, which is not referred
to in Paragraph one and Paragraph 1.1 of this Section,
shall be EUR 46 per month.
(3) A company car tax in a taxation period shall be formed by
the sum of 12 months of the amount of tax laid down in Paragraphs
one, 1.1 or two of this Section.
[29 March 2012; 12 September 2013;
21 May 2015; 30 November 2015]
Section 13. Payment of the Company
Car Tax
(1) The company car tax for each vehicle referred to in
Section 10 of this Law registered in the ownership or holding of
a taxpayer shall be paid into the State budget for the relevant
time period, i.e., for the months, counting from the beginning of
a taxation period in which these vehicles are in the ownership or
holding of the taxpayer.
(11) A taxpayer, if the taxpayer is not registered
in the register as a holder of a vehicle, however he or she uses
the vehicle on the basis of the employment contract or on the
basis of the lending contract which has been entered into with a
person who is not a taxpayer, the company car tax shall be paid
each month until the 15th date of the following month during the
validity of such contract.
(2) A taxpayer shall pay the company car tax prior to the
State technical inspection to be carried out in a relevant
taxation period into the State budget for the months from the
beginning of the relevant taxation period until the month
(including) in which the State technical inspection is carried
out.
(21) A taxpayer shall pay the company car tax into
the State budget for a vehicle which is being registered in
Latvia for the first time for the calendar month in which the
vehicle is registered on the name of a taxpayer as the owner or
holder of the vehicle on the day when the vehicle is registered
in the register.
(3) A taxpayer shall pay the rest part of the company car tax
into the State budget for the remaining months of the taxation
period in the next taxation period prior to the State technical
inspection of the vehicle.
(31) If a change of the vehicle owner or holder is
registered in a taxation period or a vehicle has been removed
from the register for alienation in Latvia or for bringing out
from Latvia, or the vehicle registration had been temporarily
suspended by handing over the number plates, a taxpayer shall,
prior to the performance of the abovementioned activities, pay
the company car tax for the preceding taxation periods, if it has
not been paid, and for a period of time until the performance of
the abovementioned activities in a relevant taxation period,
including the month in which such activities are performed.
(32) In case of insolvency of a taxpayer, if the
tax for a preceding period has not been paid, the non-paid tax
for a period of time until a declaration of insolvency
proceedings shall be recognised as a creditor's claim, but the
tax shall be paid from the month when the insolvency has been
declared.
(33) If a vehicle which has been recognised as
criminally acquired within criminal proceedings and has been
confiscated based on a court ruling is being sold, the company
car tax shall be paid from the month in which the change of the
vehicle owner is registered. If the change of the vehicle owner
is registered in the same month in which the vehicle is
confiscated, the company car tax shall be paid from the month
following that in which the vehicle is registered. The person
from which the vehicle is confiscated upon a ruling of a court
within criminal proceedings as being criminally acquired shall,
within 30 days after coming into effect of the ruling on the
confiscation of the vehicle, pay the company car tax for the
previous taxation periods, if it has not been paid, and for the
period up until the confiscation of the vehicle, including the
month in which the vehicle was confiscated.
(34) If a sworn court bailiff sells a pledged
vehicle of a taxpayer based on a writ of execution, then within
30 days after the pledged vehicle has been sold the taxpayer
shall pay the company car tax for the previous taxation periods,
if it has not been paid, and for the period up until the selling
of the vehicle, including the month in which the payment of the
stated amount was made.
(35) If the company car tax has not been paid
within 30 days after the confiscation of the vehicle or after the
pledged vehicle has been sold, the tax administration shall make
recovery from the taxpayer, from whom the vehicle has been
confiscated in accordance with a court ruling or whose vehicle
had been pledged, based on the decision on the recovery of the
late tax payment which has been taken in accordance with the law
On Taxes and Duties.
(36) If such vehicle is being registered which has
been alienated as a result of the execution of confiscation of
criminally acquired property or which has been alienated by a
sworn court bailiff upon performing his or her official
activities, the taxpayer shall pay the company car tax for one
month before the registration of the purchased vehicle.
(4) A taxpayer has the right to pay the company car tax prior
to the State technical inspection in full amount for the whole
taxation period.
(5) A taxpayer shall calculate the tax sum referred to in
Paragraphs two and three of this Section and payment thereof
shall be made at a credit institution or another institution,
which has the right to provide payment services, or at the Road
Traffic Safety Directorate.
(6) When paying the company car tax at a credit institution or
another institution, which has the right to provide the payment
services, a taxpayer shall indicate the vehicle registration
number, for which the tax is being paid, as the purpose of
payment in the payment order. If the tax is paid for several
vehicles in one payment, a taxpayer shall, by using e-services
provided by the Road Traffic Safety Directorate, relate
information in the register regarding the purpose of payment with
the vehicle registration number for which the tax is paid.
(7) When applying the exemption from the company car tax laid
down in Section 14, Paragraph one, Clauses 7, 8, 9 and 12 of this
Law, the tax shall be paid in accordance with the procedures laid
down in this Section in the amount laid down in the Law for the
preceding taxation period, if it has not been paid, and for the
relevant taxation period until the month (including) in which the
use of the vehicle is discontinued in the road traffic.
(8) The State technical inspection of a vehicle, the
registration of a change in owner or holder, the registration of
vehicle rebuilding, the re-registration of a vehicle removed from
the register, as well as the removal of a vehicle from the
register for alienation in Latvia or for the bringing out of
Latvia, or temporary suspension of the vehicle registration by
handing over the number plates, the Road Traffic Safety
Directorate shall not carry out if the company car tax has not
been paid for the relevant vehicle in accordance with this Law
for the preceding taxation period and for a period until
performance of the abovementioned activities in the taxation
period, including the month, in which such activities are carried
out.
[29 March 2012; 15 November 2012;
21 May 2015; 22 June 2017]
Section 14. Exemptions from the
Payment of the Company Car Tax
(1) The company car tax shall not be paid:
1) for a vehicle which is registered as an emergency vehicle
or is being registered as an emergency vehicle;
2) [30 November 2015];
3) for vehicles in the ownership or holding of a person
authorised by the manufacturer of vehicles, which are used as
demonstration vehicles and which a merchant or a branch of the
foreign merchant has declared in the register;
4) if not less than 90 per cent of the total turnover of a
merchant or a branch of the foreign merchant is made up from the
lease services of vehicles referred to in Section 10, Clauses 1
and 2 of this Law or the lease services of such vehicles together
with trading in vehicles referred to in Section 10, Clauses 1 and
2, for the vehicles intended for short-term lease (up to one
year) in the ownership or holding thereof, which the merchant or
the branch of the foreign merchant has declared in the
register;
5) for vehicles which a taxpayer uses only for the needs of
his or her economic activities and has declared in the
register;
6) by a taxpayer, if he or she cultivates the land in his or
her ownership, permanent use or lease to be used for agriculture,
which, on 1 January of the current year, has been approved for
the receipt of the single area payment in the Rural Support
Service, by conforming to the following conditions:
a) if one vehicle referred to in Section 10, Clause 1 or 2 of
this Law is registered in the ownership or holding of the
taxpayer, the tax shall not be paid for such one vehicle, if
income from agricultural production of the taxpayer in the last
submitted annual financial statement of the company or in the
last submitted annual statement of income is at least EUR 5000
(excluding the received State and European Union support for
agriculture and rural development),
b) if several vehicles referred to in Section 10, Clause 1 or
2 of this Law are registered in the ownership or holding of the
taxpayer, the tax shall not be paid for one of these vehicles, if
income from agricultural production of the taxpayer in the last
submitted annual financial statement of the company or in the
last submitted annual statement of income is at least EUR 5000
(excluding the received State and European Union support for
agriculture and rural development), and for each next of these
vehicles per each income of EUR 70 000 from agricultural
production in the last submitted annual account of the company or
the last submitted annual statement of income (excluding the
received State and European Union support for agriculture and
rural development);
7) for the time period when the vehicle has not been at the
disposal of the taxpayer as a result of a criminal offence which
is attested by documents issued by the person directing the
procedures or a foreign competent authority, or by the
information on the vehicle included in the register;
8) for the time period when the vehicle had been pledged in
the cases provided for in the laws and regulations and the use of
it in road traffic has been prohibited;
9) the time period when the vehicle had been removed from the
register for alienation in Latvia or for bringing out of Latvia,
or the vehicle registration had been temporarily suspended by
handing over the number plates;
10) for a vehicle having been registered or being registered
with the status of a historic motor vehicle;
11) for a vehicle which is registered or is being registered
as a sports vehicle;
12) for the time period when the vehicle registered in Latvia
had been brought out of Latvia and had been registered in a
foreign country;
13) for a vehicle which is removed from the register by the
insolvency administrator of the vehicle owner for alienation in
Latvia or bringing out of Latvia, or a vehicle the registration
of which is temporary suspended, by handing over the number
plates;
14) by a merchant or a branch of the foreign merchant, or an
agricultural farm for a vehicle of the natural person which is
used on the basis of a lease contract and for which the personal
income tax is deducted in accordance with the procedures laid
down in the Law On Personal Income Tax in respect of such person,
when disbursing a lease payment for the vehicle;
15) by a merchant or a branch of the foreign merchant, or an
agricultural farm for a vehicle which is used on the basis of a
lease contract which has been entered into with the natural
person who is registered in the State Revenue Service as a
performer of economic activity and who calculates the personal
income tax in accordance with summary procedures and pays the
personal income tax from the lease payment for the vehicle in
accordance with the procedures laid down in the law On Personal
Income Tax.
(11) The demonstration vehicles referred to in
Paragraph one, Clause 3 of this Section shall be new vehicles
(used not less than six months or ran not less than 6000
kilometres), which have been determined as demonstration vehicles
in a contract binding on a person authorised by the manufacturer
of vehicles which has been entered into with the manufacturer of
the vehicle or a regional importer, and which are transferred to
third persons for test, comparison runs or other types of runs on
a regular basis, in order to promote sale of new cars.
(2) The fact, that a vehicle of the merchant or a branch of
the foreign merchant conforms to any of the conditions of
Paragraph one, Clauses 3, 4 or 5 of this Section, or that a
vehicle of the agricultural farm conforms to the conditions of
Paragraph one, Clause 5 of this Section for the application of
the exemption, shall be declared by the taxpayer in the register,
by using e-services provided by the Road Traffic Safety
Directorate. The declaration shall be carried out until the 25th
date of the month when the right to exemption has entered into
force. The exemption shall be applied starting from the next
month and will be applied until that month (excluding it) of the
relevant taxation period, when the taxpayer carries out the
activities referred to in Paragraph 2.2 of this Section. In
respect of the vehicle, which the taxpayer has obtained in his or
her ownership or holding and in respect of which there is the
right to exemption, the declaration regarding further taxation
period shall be carried out within 15 days after the registration
of the vehicle in the ownership or holding.
(21) When declaring a vehicle, which is used only
for the needs of economic activities of the taxpayer, in the
register the taxpayer shall indicate a provider of the operation
of the journey control system (name, registration number), which
can be changed in the register, where necessary, by installing
the journey control system offered by other provider in the
vehicle.
(22) A vehicle in respect of which there is not
right to exemption from the payment of the company car tax, the
taxpayer shall declare in the register within five days after
losing the right to exemption. In such case the company car tax
shall be paid starting from the month of the relevant taxation
period in which the exemption is lost.
(23) The taxpayer has the right to change the
procedures for the application of the company car tax once in a
taxation period - by declaring exemption, or that exemption from
the payment of the tax will not be applied anymore.
(3) A taxpayer shall prove the use of the vehicle referred to
in Paragraph one, Clause 5 of this Section solely for the
economic activities thereof by arranging the accounting of
journeys related to the performance of economic activities,
indicating the following:
1) the vehicle registration number, mark, model and engine
displacement;
2) the route of the journey, the date, as well as the start
time and the end time;
3) odometer value on the first and last day of the month.
Permissible inconsistency of the data between odometer value and
covered kilometres registered by the journey control system
during a month shall be up to five percent.
(4) A taxpayer shall organise the registration referred to in
Paragraph three, Clause 2 of this Section, using the journey
control system referred to in Paragraph five of this Section,
which shall ensure the recording and holding of the data related
to each trip. The taxpayer has a duty to keep the data entries of
the journey control system (in electronic or printed form) for
the time periods laid down in the law On Accounting and to
present them to the State Revenue Service upon request.
(5) An installation which receives the signals transmitted by
the satellites of the global positioning system (GPS) and
determines the precise position of a car in real time and place,
shall be considered to be the journey control system. The Cabinet
shall determine requirements for journey control systems for the
needs of administration of the company car tax.
(51) The sellers and operation providers of journey
control systems have an obligation to provide information at
their disposal upon the request of the State Revenue Service:
1) whether the journey control system is installed in the
vehicle of the relevant taxpayer which is declared in the
register as to be used only for the needs of economic
activities;
2) how systematically and regularly the journey control system
installed in the particular vehicle is out of coverage area.
(6) The taxpayer may not change the procedures for accounting
referred to in Paragraph three of this Section and, therefore,
for the application of the company car tax until the end of the
taxation period, except in the case referred to in Paragraph
2.3 of this Section.
[29 March 2012; 15 November 2012;
12 September 2013; 21 May 2015; 30 November 2015; 23 November
2016; 22 June 2017]
Section 15. Reimbursement of the
Company Car Tax
(1) The State Revenue Service shall reimburse the taxpayer the
company car tax, if the taxpayer removes a vehicle in the
ownership thereof, for which such tax has been paid, from the
register for writing-off during the relevant taxation period. If
a vehicle is removed from the register, the tax paid shall be
reimbursed for the months following the month in which it has
been removed from the register.
(2) The State Revenue Service shall reimburse the taxpayer the
company car tax if he or she returns the vehicle in the holding
thereof, for which the tax has been paid, to the owner thereof.
The company car tax shall be reimbursed for the months following
the month when the vehicle was returned to the owner.
(21) The State Revenue Service shall reimburse the
company car tax to the taxpayer, if the exemption from the
payment of the company car tax referred to in Section 14,
Paragraph one, Clauses 7, 8, 9, 12, 14 or 15 of this Law has
entered into force during the relevant taxation period for the
vehicle registered in the ownership or holding of the taxpayer in
respect of which such tax is paid.
(22) The company car tax shall be reimbursed for
the months following the month in which the exemption from the
payment of the company car tax referred to in Paragraph
2.1 of this Section has entered into force.
(3) The company car tax shall not be reimbursed if the owner
or holder indicated in the vehicle registration certificate has
become the holder or owner, respectively, of the same vehicle
indicated in the vehicle registration certificate.
(4) In order to receive a reimbursement of the company car
tax, the taxpayer shall submit an application to the State
Revenue Service regarding the reimbursement of the company car
tax, by indicating the make, model and registration number of
each car, for which the tax reimbursement is being requested, and
the number of months for which the tax reimbursement is being
requested.
(5) The State Revenue Service shall reimburse the company car
tax within 30 days after receipt of the application for the
reimbursement of the company car tax.
[29 March 2012; 15 November 2012;
30 November 2015]
Section 16. Administration of the
Company Car Tax
(1) The Road Traffic Safety Directorate, prior to provision of
the service laid down in this Law, shall ascertain if the company
car tax is paid for a relevant vehicle in accordance with this
Law for the preceding taxation period and for the period until
the provision of the relevant service in the taxation period,
including the month in which the service is provided.
(2) The State Revenue Service shall carry out the duties
referred to in Section 18, Paragraph one of the law On Taxes and
Duties in respect of the company car tax, except for the
obligation referred to in Paragraph one of this Section.
[21 May 2015]
Transitional
Provisions
1. With the coming into force of this Law, the Law On the
Annual Duty of Vehicles (Latvijas Republikas Saeimas un
Ministru Kabineta Ziņotājs, 2001, No. 24; 2003, No. 23; 2004,
No. 4, 10; 2006; No. 2, 22; Latvijas Vēstnesis [the
official Gazette of the Government of Latvia], 2009, No. 200) is
repealed.
2. The decision on the reimbursement of the annual duty of a
vehicle, which has been paid until 31 December 2010, shall be
taken until 30 June 2011 by the State stock company Latvian State
Roads, applying the norms of the Law On the Annual Duty of
Vehicles.
3. Until the day of the coming into force of the Cabinet
regulation provided for in this Law, but not later than until 1
July 2011, Cabinet Regulation No. 75 of 23 January 2007,
Procedures By Which the Annual Duty of Vehicles Shall be
Collected and Paid and by Which Exemptions from the Payment of
Duty and Duty Discounts Shall Be Applicable, shall be applicable
insofar as it is not in contradiction with this Law.
4. The State technical inspection of a vehicle, the
registration of a change in owner, the re-registration of a
vehicle removed from the register, or the removal of a vehicle
from the register in 2011 and subsequent years shall not be
performed on a vehicle which was registered in Latvia in 2010 and
for which the annual duty of vehicles had to be paid in 2010, if
the annual duty of vehicles for 2010 has not been paid. The
annual duty of vehicles shall be payable in 2011 and in
subsequent years for 2010 in accordance with the duty rate which
was specified in 2010 by the Law On the Annual Duty of Vehicles,
without applying a relief of the duty to be paid or an exemption
from the payment of the duty.
5. The annual rate of the vehicle duty for two-axle,
three-axle or multi-axle trailers and two-axle, three-axle or
four-axle semi-trailers, which were registered in Latvia in 2010
and for which the annual duty of vehicles had to be paid for 2010
but was not paid, shall be calculated assuming that the trailer
had been towed by a three-axle goods vehicle with a driving axle
mechanical suspension, and the semi-trailer had been towed by a
three-axle goods vehicle with a driving axle mechanical
suspension, and applying the relevant rate of duty which was
specified in 2010 in the Law On the Annual Duty of Vehicles.
6. If the annual duty of vehicles has been paid for a vehicle
in 2008, 2009 or 2010 and the norm of this Law regarding the
reimbursement of tax may be applied, then:
1) the annual duty of vehicles for 2008, 2009 and 2010 shall
be reimbursed in 2011;
2) the annual duty of vehicles for 2009 and 2010 shall be
reimbursed in 2012;
3) the annual duty of vehicles for 2010 shall be reimbursed in
2013.
7. The electronic declaration procedure specified in Section
14, Paragraph two of this Law shall be applicable from 1 February
2011 and the electronic declaration of vehicles in 2011 shall be
performed between 1 February and 28 February. The merchants who
perform the technical inspection of a vehicle during this time
period, shall perform the electronic declaration before
performing the payment required for the technical inspection.
8. If the technical inspection of a vehicle is performed in
January 2011, the company car tax shall be payable in the amount
specified by this Law. If the owner or holder of vehicle has
performed the declaration referred to in Paragraph 7 of these
Transitional Provisions and has complied with the conditions
referred to in Section 14, Paragraph one, Clause 3, 4 or 5 of
this Law, he or she has the right to receive the reimbursement of
this tax payment.
9. [28 July 2017]
10. Amendment in respect of expressing Section 6, Paragraph
one of this Law in a new wording and amendment in Paragraph three
of the abovementioned Section in respect of replacement of the
figure shall come into force on 1 January 2013.
[29 March 2012]
11. In addition to that laid down in Section 6, Paragraph one
of this Law during a period of time from 1 January 2012 until 31
December 2012 the vehicle operation tax shall not be paid for a
vehicle the owner, holder or possessor of which or the spouse
thereof has a child with mobility disorders as a dependent.
Exemption shall be applied in respect of one vehicle registered
in the ownership, holding or possession of such person or the
spouse thereof.
[29 March 2012]
12. Amendments to Section 7 of this Law in relation to
supplementation thereof with the words "or semi-trailer" shall
come into force on 1 January 2013.
[29 March 2012]
13. Amendment to Section 7, Paragraph five of this Law shall
be applicable starting from 1 January 2012.
[29 March 2012]
14. The persons referred to in Section 7, Paragraph five, and
also in Paragraph 11 of these Transitional Provisions, who have
paid vehicle operation tax for the period of time from 1 January
2012 until 31 December 2012, have the right to receive tax
reimbursement for the paid or overpaid tax, by submitting an
application to the State Revenue Service.
[29 March 2012]
15. Amendments to Sections 10, 11, 13, 14 and 15 f this Law in
respect of supplementing of these Sections with agricultural
farms, and also Section 14, Paragraph one, Clause 6 of this Law
shall come into force on 1 January 2013.
[29 March 2012]
16. If a State capital company, when installing a journey
control system for a vehicle, in respect of 2011 within the
period of time referred to in Paragraph 7 of the Transitional
Provisions of this Law, by taking into account the applicable
procurement procedures, has not managed to declare the conformity
of the registered vehicle with the provisions of Section 14,
Paragraph one, Clause 5 of this Law, it has the right to request
reimbursement of the company car tax, by submitting an
application to the State Revenue Service, in which the make,
model and registration number of each car, for which the tax
reimbursement is requested, and the number of the months, for
which the tax reimbursement is requested, are specified, and also
the month, in which a journey control system was installed in the
vehicle, is specified. The State Revenue Service shall, upon
receipt of the abovementioned submission, reimburse the company
car tax for the relevant period, starting from the month in which
the state capital company has installed a journey control
system.
[29 March 2012]
17. Exemption from taxes laid down in Section 14, Paragraph
one, Clause 4 of this Law in respect of the merchants, for which
the lease services of cars together with trading in cars
constitute for not less than 90 per cent of the total turnover,
for the vehicles in their ownership or holding intended for
short-term lease, shall come into force on 1 January 2013.
[29 March 2012]
18. Electronic declaration laid down in Section 14, Paragraph
two of this Law in respect of merchants referred to in Paragraph
one, Clause 4 of this Section, for which the lease services of
cars together with trading in cars constitute for not less than
90 per cent of the total turnover, shall be carried out for the
vehicles intended for short-term lease in the ownership or
holding thereof until 31 December 2012.
[29 March 2012]
19. Section 14, Paragraph five of this Law regarding
requirements in respect of journey control systems shall come
into force on 1 January 2013. The Cabinet shall issue the
regulations referred to in Paragraph five of this Section until 1
October 2012.
[29 March 2012]
20. Section 16, Paragraph three of this Law shall come into
force on 1 August 2012.
[29 March 2012]
21. Rates of the vehicle operation tax laid down in Section 4,
Paragraphs 2.1 and 2.3 of this Law shall
come into force on 1 January 2019.
[23 November 2016]
22. Until the day when the rates of the vehicle operation tax
laid down in Section 4, Paragraphs 2.1 and
2.3 of this Law come into force, the rates of the
vehicle operation tax shall be applied in accordance with Section
4, Paragraph three of this Law for vehicles which are registered
for the first time during a time period after 31 December 2008
until 31 December 2016.
[23 November 2016]
23. Until the day when the rates of the vehicle operation tax
laid down in Section 4, Paragraphs 2.1 and
2.3 of this Law come into force, the vehicle operation
tax shall be paid in the following amount for vehicles the first
date of registration of which is after 31 December 2008 and which
are registered for the first time in Latvia after 31 December
2016:
1) for vehicles with carbon dioxide (CO2) emissions
up to 50 g per one km - EUR 0;
2) for vehicles with carbon dioxide (CO2) emissions
between 51 g and 95 g per one km - EUR 12;
3) for vehicles with carbon dioxide (CO2) emissions
between 96 g and 115 g per one km - EUR 48;
4) for vehicles with carbon dioxide (CO2) emissions
between 116 g and 130 g per one km - EUR 84;
5) for vehicles with carbon dioxide (CO2) emissions
between 131 g and 155 g per one km - EUR 120;
6) for vehicles with carbon dioxide (CO2) emissions
between 156 g and 175 g per one km - EUR 144;
7) for vehicles with carbon dioxide (CO2) emissions
between 176 g and 200 g per one km - EUR 168;
8) for vehicles with carbon dioxide (CO2) emissions
between 201 g and 250 g per one km - EUR 264;
9) for vehicles with carbon dioxide (CO2) emissions
between 251 g and 300 g per one km - EUR 408;
10) for vehicles with carbon dioxide (CO2)
emissions between 301 g and 350 g per one km - EUR 552;
11) for vehicles with carbon dioxide (CO2)
emissions up to 351 g per one km - EUR 756.
[23 November 2016]
24. [28 July 2017]
25. [28 July 2017]
Informative
Reference to Directive of the European Union
This Law contains norms arising from:
1) Directive 1999/62/EC of the European Parliament and of the
Council of 17 June 1999 on the charging of heavy goods vehicles
for the use of certain infrastructures;
2) Council Directive 92/106/EEC of 7 December 1992 on the
establishment of common rules for certain types of combined
transport of goods between Member States.
This Law shall come into force on 1 January 2011.
This Law has been adopted by the Saeima on 20 December
2010.
President V. Zatlers
Riga, 30 December 2010
Law on the Vehicle Operation Tax and
Company Car Tax
Annex 1
Rates of the
Vehicle Operation Tax for Goods Vehicles with Gross Weight above
12 000 kg (except Tractive Units) Depending on the Number of
Axles on such Goods Vehicles and the Driving Axle Suspension Type
(Pneumatic or Mechanical Suspension)
[12 September
2013]
No.
|
Number of axles on the goods
vehicle
|
Gross weight of the goods
vehicle (kg)
|
Rate of the tax (euro)
|
driving axle pneumatic
suspension
|
driving axle mechanical
suspension
|
1.
|
2 axle
|
12 001-15 000
|
170.74
|
170.74
|
more than 15 000
|
170.74
|
277.46
|
2.
|
3 axle
|
12 001-21 000
|
170.74
|
170.74
|
21 001-23 000
|
170.74
|
221.97
|
more than 23 000
|
221.97
|
345.76
|
3.
|
4 axle and more
|
12 001-25 000
|
170.74
|
170.74
|
25 001-27 000
|
170.74
|
230.51
|
27 001-29 000
|
230.51
|
362.83
|
more than 29 000
|
362.83
|
537.85
|
Law on the Vehicle Operation Tax and
Company Car Tax
Annex 2
Rate of the
Vehicle Operation Tax for Two-axle, Three-axle and Multi-axle
Trailers Depending on the Number of Axles and the Gross Weight of
such Trailer and the Gross Weight, Number of Axles and Driving
Axle Suspension Type (Pneumatic or Mechanical) of the Goods
Vehicle Towing the Trailer
[12 September
2013]
No.
|
Number of axles on the goods
vehicle towing the trailer
|
Gross weight of the goods
vehicle towing the trailer (kg)
|
Sum of the gross weight of
the goods vehicle towing the trailer and the gross weight
of the trailer (kg)
|
Rate of the tax for a
two-axle trailer (euro)
|
Rate of the tax for
three-axle and multi-axle trailer (euro)
|
if the driving axle of the
towing vehicle has a pneumatic suspension
|
if the driving axle of the
towing vehicle has a mechanical suspension
|
if the driving axle of the
towing vehicle has a pneumatic suspension
|
if the driving axle of the
towing vehicle has a mechanical suspension
|
1.
|
2
|
up to 15 000
|
up to 29 000
|
59.76
|
59.76
|
59.76
|
59.76
|
29 001-31 000
|
59.76
|
162.21
|
59.76
|
59.76
|
31 001-33 000
|
162.21
|
290.27
|
110.98
|
162.21
|
33 001-36 000
|
290.27
|
537.85
|
162.21
|
204.89
|
36 001-38 000
|
290.27
|
537.85
|
204.89
|
341.49
|
more than 38 000
|
290.27
|
537.85
|
341.49
|
529.31
|
more than 15 000
|
up to 31 000
|
59.76
|
59.76
|
59.76
|
59.76
|
31 001-33 000
|
162.21
|
183.55
|
93.91
|
110.98
|
33 001-36 000
|
290.27
|
431.13
|
110.98
|
162.21
|
36 001-38 000
|
290.27
|
431.13
|
204.89
|
234.77
|
more than 38 000
|
290.27
|
431.13
|
341.49
|
422.59
|
2.
|
3 or more
|
up to 23 000
|
up to 36 000
|
59.76
|
59.76
|
59.76
|
59.76
|
36 001-38 000
|
153.67
|
290.27
|
59.76
|
59.76
|
38 001-40 000
|
290.27
|
452.47
|
59.76
|
162.21
|
more than 40 000
|
452.47
|
751.28
|
162.21
|
362.83
|
23 001-25 000
|
up to 36 000
|
59.76
|
59.76
|
59.76
|
59.76
|
36 001-38 000
|
153.67
|
239.04
|
59.76
|
59.76
|
38 001-40 000
|
290.27
|
401.25
|
59.76
|
110.98
|
more than 40 000
|
452.47
|
700.05
|
162.21
|
311.61
|
more than 25 000
|
up to 36 000
|
59.76
|
59.76
|
59.76
|
59.76
|
36 001-38 000
|
102.45
|
115.25
|
59.76
|
59.76
|
38 001-40 000
|
239.04
|
277.46
|
59.76
|
59.76
|
more than 40 000
|
401.25
|
576.26
|
110.98
|
187.82
|
Law on the Vehicle Operation Tax and
Company Car Tax
Annex 3
Rate of the
Vehicle Operation Tax for Two-axle, Three-axle and Multi-axle
Semi-Trailers Depending on the Number of Axles and the Gross
Weight of such Semi-trailer and the Unladen Mass, the Number of
Axles and Driving Axle Suspension Type (Pneumatic or Mechanical)
of the Tractive Unit Towing the Semi-Trailer
[12 September
2013]
No.
|
Number of axles on the
tractive unit
|
Sum of the unladen mass of
the tractive unit and the gross weight of the
semi-trailer
|
Rate of the tax for a
two-axle semi-trailer (EUR)
|
Rate of the tax for
three-axle and multi-axle semi-trailer (EUR)
|
if the driving axle of the
tractive unit has a pneumatic suspension
|
if the driving axle of the
tractive unit has a mechanical suspension
|
if the driving axle of the
tractive unit has a pneumatic suspension
|
if the driving axle of the
tractive unit has a mechanical suspension
|
1.
|
2
|
up to 29 000
|
59.76
|
59.76
|
59.76
|
59.76
|
29 001-31 000
|
59.76
|
79.68
|
59.76
|
59.76
|
31 001-33 000
|
162.21
|
162.21
|
59.76
|
59.76
|
33 001-38 000
|
290.27
|
452.47
|
204.89
|
256.12
|
more than 38 000
|
290.27
|
537.85
|
341.49
|
443.94
|
2.
|
3 or more
|
up to 36 000
|
59.76
|
59.76
|
59.76
|
59.76
|
36 001-38 000
|
153.67
|
204.89
|
59.76
|
59.76
|
38 001-40 000
|
290.27
|
367.10
|
59.76
|
76.84
|
more than 40 000
|
452.47
|
665.90
|
162.21
|
277.46
|
1 The Parliament of the Republic of
Latvia
Translation © 2018 Valsts valodas centrs (State
Language Centre)