Indirect taxes - Excise duty (EU harmonised) - Manufactured Tobacco

    Generic part

    Excise duty - Tobacco products (EU harmonised)
    Akcīzes nodoklis tabakas izstrādājumiem
    LV - Latvia
    EUR
    Date
    Year
    1991/01/01
    2019/01/01
    2019/01/08 10:56:40

    Contact information

    Administration

    Ministry of Finance

    Service

    State Revenue Service

    Website

    http://www.fm.gov.lv/en/
    https://www.vid.gov.lv/en

    E-mail

    pasts@fm.gov.lv
    vid@vid.gov.lv

    Telephone

    +37 1 6709 54 05
    +37 1 6712 00 00

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    LV - Latvia
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Registered) traders
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    What is the basis of assessment?

    Cigars

    • Quantity
    • Weight
    • Retail price

    Cigarettes

    • Quantity
    • Weight
    • Retail price

    Smoking tobacco

    • Quantity
    • Weight
    • Retail price

    Fine cut tobacco for rolling of cigarettes

    • Quantity
    • Weight
    • Retail price

    Other

    • Quantity
    • Weight
    • Retail price

    Are ad valorem duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other

    Are specific duties applicable?

    No Yes
    • Cigars
    • Cigarettes
    • Smoking tobacco
    • Fine cut tobacco for rolling of cigarettes
    • Other
    • Quantity
    • Weight
    • Retail price

    Deductions, Allowances, Credits, Exemptions

    To which of the following products does an exemption apply?

    • Denatured manufactured tobacco used for industrial or horticultural purposes
    • Manufactured tobacco which is destroyed under administrative supervision
    • Manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality
    • Manufactured tobacco which is reworked by the producer
    • Other:
    Tobacco leaves grown for personal use and unmanufactured tobacco leaves used for production of plant protection products and soil improvers.

    Rate(s) Structure

    General information

    TIRSP: Tax included retail selling price (ALL taxes included)
    MPPC: Most popular price category
    WAP: Weighted average price

    Cigarettes

    74.6
    46.6308 %
    55.522 %
    20 %
    21 %
    17.3554 %
    37.3554 %
    83.9862 %
    143.99
    159.98
    106.596
    109.2
    66.6308 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2017/07/01
    To
    2018/06/30
    Specific excise (per 1,000)
    67
    Specific excise (as % of Total tax)
    54.2297 %
    Ad valorem excise (as % of TIRSP)
    20 %
    21 %
    17.3554 %
     

    Cigars and Cigarillos

    88
    21 %

    Fine cut smoking tobacco (for rolling of cigarettes)

    70
    21 %
    Indication of excise duty rates (specific and ad valorem) and VAT rates applicable in the previous period
    Time period from
    2018/01/01
    To
    2018/12/31
    Specific excise (per kg)
    66
    21 %
    17.3554 %
     

    Other smoking tobacco

    70
    21 %

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    15 days after the end of the relevant taxation period

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    15 days after the end of the relevant taxation period

    Tax collector

    General comments

    No Yes
    State Revenue Service

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c03
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    191.4968
    0.7084 %
    2.285 %
    2016
    188.4966
    0.7529 %
    2.4217 %
    2015
    177.6
    0.7303 %
    2.429 %
    2014
    159.55
    0.6755 %
    2.277 %
    2013
    159.85
    0.7002 %
    2.3881 %
    2012
    149.83
    0.6792 %
    2.332 %
    2011
    148.61
    0.7356 %
    2.5938 %
    2010
    129.85
    0.73 %
    2.5623 %
    2009
    155.46
    0.8292 %
    3.0001 %
    2008
    207.42
    0.8517 %
    3.0395 %
    2007
    91.81
    0.4048 %
    1.4285 %
    2006
    88.12
    0.5104 %
    1.7757 %
    2005
    67.24
    0.4899 %
    1.7531 %
    2004
    55.95
    0.4793 %
    1.7321 %
    2003
    32.52
    0.3103 %
    1.1289 %
    2002
    29.42
    0.2896 %
    1.04 %
    2001
    30.59
    0.3268 %
    1.1435 %
    2000
    26.52
    0.308 %
    1.0513 %
    1999
    24.91
    0.3535 %
    1.137 %
    1998
    21.53
    0.3359 %
    1.0565 %
    1997
    13.59
    0.2364 %
    0.7671 %
    1996
    8.66
    0.1843 %
    0.6257 %
    1995
    2.9
    0.0701 %
    0.2298 %

    Footnotes