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Generic Tax Name Excise duties (Non EU harmonised excises)
Tax name in the national language Akcīzes nodoklis pārējām akcīzes precēm
Tax name in English Excise tax on other excise goods
Member State LV-Latvia
Tax in force since 2000/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
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 December 9, 1999 till April 30, 2004)

Law "On Excise Duties" (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

Tax object

  • non-alcoholic beverages -  water and mineral water with added sugar, other sweetener or flavouring, and other non-alcoholic beverages, as well as other beverages not conforming to the definition of alcoholic beverages referred to in this Law, except fruit and vegetable juice and nectar, natural water and mineral water, artificial mineral water without added sugar or other sweetener or flavouring
  • coffee – ground or not ground, roasted or not roasted, with caffeine or decaffeinated, which is classified within the Combined Nomenclature under the code 0901, as well as coffee extracts, essences and concentrates and products based on such extracts, essences or concentrates or on coffee

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

 
Deductions, Allowances, Credits, Exemptions

Eexemptions for non-alcoholic beverages and coffee:

1. coffee used for the determination of the quality of coffee, as well as following non-alcoholic beverages shall be exempt from the duty:

a) non-alcoholic beverages which are utilised for determination of the quality of non-alcoholic beverages;

b) non-alcoholic beverages produced by a natural person for his or her own consumption, provided that they are not marketed;

c) non-packaged non-alcoholic beverages which are prepared at a public catering undertaking for consumption at such undertaking.

2. non-alcoholic beverages and coffee used for the production of other food commodities (including alcoholic beverages) are exempt from duty.

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

 
Rate(s) Structure

The duty rate for non-alcoholic beverages (per 100 litres) EUR 7.40

The duty rate for coffee (per 100 kilograms) EUR 142.29

 
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 d214ad (before 2005 part of d214ada)

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 13.24 EUR 0.06
2011 13.69 EUR 0.07
2010 12.58 EUR 0.07
2009 11.20 EUR 0.06
2008 8.11 EUR 0.03
2007 8.14 EUR 0.04
2006 8.13 EUR 0.05
2005 7.21 EUR 0.05
2004 7.48 EUR 0.06
2003 7.28 EUR 0.07
2002 7.64 EUR 0.07
2001 7.64 EUR 0.08
2000 7.27 EUR 0.08
1999 6.98 EUR 0.10
1998 0.54 EUR 0.01

Comments