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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Akcīzes nodoklis alkoholiskajiem dzērieniem un alum
Tax name in English Excise tax on alcoholic beverages and beer
Member State LV-Latvia
Tax in force since 1991/01/01
If abolished, date on which the tax ceases to apply
Business version date 2012/01/01
Version date 2012/03/16
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Law "On Excise Tax" (in force from January 1, 1991 till December 8, 1999)

Law "On Excise Tax" (in force from December 9, 1999 till April 30, 2004)

Law "On Excise Tax for Alcoholic Beverages" (in force from January 1, 1999 till April 30, 2004)

Law "On Excise Tax for Beer" (in force from January 1, 2000 till April 30, 2004)

Law "On Excise Tax" (in force since May 1, 2004).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Territory of Latvia.

 
Taxpayers

An importer, an approved warehousekeeper, a registered consignor, a registered consignee, a temporarily registered consignee or a distance seller, a person that brings into the Republic of Latvia or receives from another Member State excisable goods which have already been released into free circulation in another Member State and other persons in accordance with Law On Excise Duties.

 
Tax object and basis of assessment

Alcoholic beverages (incl. beer).

The basis of assessment is the amount of excisable goods released for consumption in the Republic of Latvia.

 
Deductions, Allowances, Credits, Exemptions

The following alcoholic beverages shall be exempt from the duty:

1) denatured alcohol;

2) alcoholic beverages, which are utilised for the determination of the quality of alcoholic beverages;

3) alcohol for medical and veterinary medical purposes;

4) alcohol that is used in food industry (except for the use as a raw material for the production of alcoholic beverages);

5) food supplements containing alcohol.

Duty exemptions and reliefs are foreseen for diplomats and international organisations.

 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

Beer: not less than LVL 4 per 100 litres. For small breweries LVL 1.09 (for first 10,000 hl per year), but not less than LVL 4 per 100 litres.

Intermediate products: LVL 70 from 15 to 22 percent per hl, LVL 45 not exceeding 15 per cent.

 
Tax due date

15 days after the end of the taxation period (one calendar month)

 
Tax collector

State Revenue Service.

 
Special features

 
Economic function







Comments

 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214aa + d214ae

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2010 95.38 LVL 0.53
2009 97.79 LVL 0.52
2008 97.40 LVL 0.40
2007 99.40 LVL 0.44
2006 81.40 LVL 0.48
2005 72.10 LVL 0.53
2004 53.90 LVL 0.49
2003 50.70 LVL 0.53
2002 46.10 LVL 0.55
2001 43.30 LVL 0.58
2000 47.30 LVL 0.69
1999 44.50 LVL 0.71
1998 40.90 LVL 0.68
1997 38.80 LVL 0.72
1996 27.40 LVL 0.59
1995 24.80 LVL 0.61

Comments