Navigation path

Measures List
First Prev Next Last Separator
Measure Name
Date when measure came into force
Change in the tax rates of Petrol and Natural gas 2011/06/01
Increase of the rate 2014/01/01
Maintaining natural gas exemption 2014/01/01
Results 1 - 3 of 3.

Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Akcīzes nodoklis naftas produktiem
Tax name in English Excise tax on oil products
Member State LV-Latvia
Tax in force since 1991/01/01
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 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 Oil Products" (in force from January 1, 1998 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

Oil products.

The basis of assessment is the amount of excisable goods released for consumption in the Republic of Latvia.
 
Deductions, Allowances, Credits, Exemptions

Exemption from the duty mineral oils, which are supplied to and used:

1) for purposes other than fuel or heating fuel;
2) in aircraft, which are not used for private recreation and entertainment;
3) in ships, which are not used for private recreation and entertainment;
4) for the generation of energy or in combined equipment generating electricity and heat energy;
5) in the chemical treatment process, adding to coke which is used as heating fuel; and
6) dually

Exempt  from the duty is natural gas used in heating of  agricultural land covered areas and industrial poultry houses.
Exempt from the duty is gas oil (fixed amount set by the Cabinet of Ministers) which is used for the production of agricultural products, cultivation of agricultural land, as well as for the cultivation of such forest or marshland where cranberries or blueberries are cultivated and for cultivation of land under fishing ponds.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 455.32
Unleaded 411.21
Gas oil
  per 1,000 litres
Propellant use 332.95
Industrial/Commercial use 56.91
Heating - Business use 56.91
Heating - Non-business use 56.91
Kerosene
  per 1,000 litres
Propellant use 332.95
Industrial/Commercial use 56.91
Heating - Business use 56.91
Heating - Non-business use 56.91
Heavy fuel oil
  per 1,000 kg
Heating - Business use 15.65
Heating - Non-business use 15.65
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 161.00
Industrial/Commercial use 161.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 2.67
Industrial/Commercial use 0.46
Heating - Business use 0.46
Heating - Non-business use 0.46
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.30 8.54
Heating - Non-business use 0.30 8.54
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.30 8.54
Heating - Non-business use 0.30 8.54
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 0.30 8.54
Heating - Non-business use 0.30 8.54
Electricity
  per MWh
Business use 1.01
Non-business use 1.01

Comments

Unleaded petrol with biofuel 70%-85%:  EUR 123.36

 

Gas oil.  

Industrial/ Commercial use in line with special conditions: EUR 56.91.  

Marked oil products for heating - business use, if the biofuel at least 5% has been added: EUR 21.34 .  

Marked oil products for heating - Non-business use, if the biofuel at least 5% has been added: EUR 21.34.

 

Kerosene.  

Heating - Business use and heating - Non-business use: EUR 56.91,  

if the biofuel at least 5% has been added: EUR 21.34. 

 

Natural Gas per 1,000 cubic metres.

Propellant use: 99.60 EUR.  

Industrial/Commercial use: 17.07 EUR.  

Heating - Non-business use: 17.07 EUR.  

Heating - Business use: 5.65 EUR on natural gas used in industrial production, in primary technological equipment operations on agricultural raw material and in ensuring technologically required climate..

 

Coal, coke and lignite are liable to Natural Resource tax.

 

Electricity is liable to Electricity tax.
 
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 d214ab+214af

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 403.23 EUR 1.83
2011 383.50 EUR 1.90
2010 357.76 EUR 2.01
2009 378.94 EUR 2.02
2008 381.81 EUR 1.57
2007 360.85 EUR 1.59
2006 319.71 EUR 1.85
2005 290.81 EUR 2.12
2004 238.44 EUR 2.04
2003 197.21 EUR 1.88
2002 174.27 EUR 1.72
2001 153.57 EUR 1.64
2000 156.46 EUR 1.82
1999 140.15 EUR 1.99
1998 159.89 EUR 2.50
1997 98.70 EUR 1.72
1996 68.42 EUR 1.46
1995 38.55 EUR 0.93

Comments