Taxes in Europe Database v2
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 Duties" (in force since May 1, 2004).
Territory of Latvia.
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.
Alcoholic beverages (incl. beer).
The basis of assessment is the amount of excisable goods released for consumption in the Republic of Latvia.
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.
Beer: not less than EUR 5.69 per 100 litres. For small breweries EUR 1.55 per hl per oalcohol (for first 10,000 hl per year), but not less than EUR 5.69 per 100 litres.
Intermediate products: EUR 99.60 from 15 to 22 percent per hl; EUR 64.03 not exceeding 15 per cent.
15 days after the end of the taxation period (one calendar month)
State Revenue Service.