1.1. Contact organisation
Central Statistical Bureau of Latvia
1.2. Contact organisation unit
Environment and Energy Statistics Section, Agricultural and Environmental Statistics Department
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
Central Statistical Bureau of Latvia, Lāčplēša iela 1, Rīga, LV-1301
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
13 April 2022
2.1. Metadata last certified
30 April 2025
2.2. Metadata last posted
29 January 2025
2.3. Metadata last update
30 April 2025
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
A. type of environmental tax,
B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
1. energy taxes (including CO2 taxes),
2. transport taxes,
3. pollution taxes,
4. resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
• by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
• households as consumers
• non-residents
• not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Data are presented at national level.
3.8. Coverage - Time
Data on environmental taxes in Latvia are available since 2008.
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
At EU level:
- Regulation (EC) No 223/2009 of the European Parliament and of the Council, of 11 March 2009, on the transmission of data subject to statistical confidentiality to the Statistical Office of the European Communities.
At national level:
- Statistics Law (in force since 4 June 2015), Section 17.
7.2. Confidentiality - data treatment
Published data should not allow identification of single consumers.
Central Statistical Bureau of Latvia (CSB) does not disclose the data which by their nature might be subject to commercial confidentiality. Pursuant to the requirements of national legislation, Section 17 of the Statistics Law, Section 5 and 16 of the Freedom of Information Law and in accordance with the item 5 of the CSB Quality Guidelines, CSB provides confidentiality and protection of information given by respondents, as well as individual information received from other sources.
8.1. Release calendar
13 June 2025.
8.2. Release calendar access
CSB website: https://stat.gov.lv/en/calendar?Dates=%22Next%20year%22
8.3. Release policy - user access
Environmental taxes in Latvia are published on the CSB website under the heading Environment and Energy - Environment – Environmental taxes by economic activity. The statistics is published in accordance with the Statistics Law and the European Statistics Code of Practice, respecting the professional independence and aimed at objectivity, transparency and equal treatment of all consumers. The statistical information published by the CSB is accessible to all data users at the same time and under the same conditions.
See concept 8.1
10.1. Dissemination format - News release
There is no national press release on the data.
10.2. Dissemination format - Publications
Environmental taxes in 2023 will be included in the national collection of statistics "Environment of Latvia in Figures: Climate Changes, Natural Resources and Environmental Quality in 2024" (available in English and Latvian). The collection is available on the CSB website in section Publications.
https://stat.gov.lv/en/search?DataSource=%22publications%22
10.3. Dissemination format - online database
Data are available to all users on the CSB website database in section Environment and Energy – Environment-Environmental taxes by economic activity (NACE Rev. 2)
https://data.stat.gov.lv/pxweb/en/OSP_PUB/START__ENV__VI__VIN/VIN010/
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
Currently, data are not disseminated in other ways.
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
https://stat.gov.lv/en/metadata/3009-environmental-taxes-economic-activity
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
All quality documentation of Latvian official statistics and CSB is available on the CSB website in the section Documents – National Statistical System of Latvia –Quality assurance framework. The section includes, e.g., Quality Policy of CSB, Statistical Dissemination Policy, Revision Policy, Quality Policy of the National Statistical System of Latvia, Memorandum of Understanding for Implementation of Quality Policy of the NSS of Latvia.
11.1. Quality assurance
On 29 November 2018, CSB gained ISO 9001:2015 standard certificate “Quality Management Systems – Requirements”. The certification refers to the production of official statistics – planning, data acquisition, processing, analysis, and dissemination. Currently, there is no self-assessment report for environmental taxes.
11.2. Quality management - assessment
Overall data quality is good.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
Data fully meet the requirements of the Regulation (EU) 691/2011.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
The data are reliable, and accuracy is good.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Information is included in the sub-concepts S.13.3.1-S.13.3.5.
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Most common processing error is arithmetic error (e.g., in formula). In most cases, such errors are noticed and corrected timely.
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
17 month
14.1.1. Time lag - first result
16 month
14.1.2. Time lag - final result
17 month
14.2. Punctuality
The legal deadline for submitting the questionnaire is the twenty-first month after the reference period. Data covering 2008-2023 was transmitted to Eurostat on time.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Data are comparable between geographical areas.
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Data in time series are calculated based on the same methodology and are comparable. Only transport taxes for 2017 have been collected directly from State Revenue service data for every taxpayer (by enterprise registration number). Transport taxes data for 2008-2016, were estimated using information about consumption oil products for transport by NACE.
15.2.1. Length of comparable time series
16 reference periods from 2008-2023.
15.2.2. Comparability - over time detailed
Transport taxes: Transport taxes starting 2017 have been collected directly from State Revenue service data for every taxpayer (by enterprise registration number). Transport taxes data for 2008-2016, were estimated using information about consumption oil products for transport by NACE.
15.3. Coherence - cross domain
All environmental taxes are properly listed and classified in the NTL and are coherent with ETEA data.
15.3.1. Coherence - sub annual and annual statistics
Not applicable. There is no sub annual data on taxes.
15.3.2. Coherence - National Accounts
Data are coherent with National accounts
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
|
|
|
|
|
15.4. Coherence - internal
Data are internally consistent.
0.1 FTE
17.1. Data revision - policy
If errors are found then the data are corrected.
17.2. Data revision - practice
The availability of new source data or calculation error are the main reasons for revisions. In 2025, changes were identified in the NTL data for the period 2014–2021. Due to the identified changes in the NTL data, the figures for the period 2014–2021 were revised.
17.2.1. Data revision - average size
Will be calculated and provided by EUROSTAT
17.2.2. Status of data
Data are final for 2023.
18.1. Source data
Main data sources for the compilation of environmental taxes in the breakdown by industries are State Revenue Service data. Information about taxes, which CSB receives from State Revenue Service, is available for every taxpayer (by enterprise registration number).
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Excise tax on oil products D214A |
State Revenue Service data and data on energy consumption |
| Excise tax on natural gas D214A |
State Revenue Service data. tax introduced in 2010 |
|
| Energy tax (electricity) D214A |
State Revenue Service data |
|
| Subsidized electricity tax D29F |
State Revenue Service data. Tax from 2014-2017 |
|
| State duty for keeping oil products security reserves D214L |
State Revenue Service data and information about issued special permits (licences) and certificates for activities with excisable goods. Tax introduced in 2011 |
|
| Revenue from state-owned European Trading System permits auction D29F |
State Revenue Service data and information about issued and surrender allowances by enterprise |
|
| Mandatory procurement public service obligation fee D214I |
State Revenue Service data and data on energy (electricty) consumption |
|
| Transport taxes
|
Tax on cars and motorcycles D214D |
State Revenue Service data about every taxpayer (by enterprise registration number). Tax existed until 2018. |
| Annual vehicle duty for vehicles which have been registered on judical persons D29B |
State Revenue Service data about every taxpayer (by enterprise registration number).Tax existed until 2016. |
|
| Vehicle tax for vehicles which have been registered on judical persons D29B |
State Revenue Service data about every taxpayer (by enterprise registration number). Tax introduced 2011. |
|
| Tax on cars belonging to enterprises D29B |
State Revenue Service data about every taxpayer (by enterprise registration number). Tax introduced 2011. |
|
| Vehicle tax for vehicles which have been registered on physical persons D59D |
State Revenue Service data about every taxpayer (by enterprise registration number). Tax introduced 2011. |
|
| Pollution taxes |
Natural resources tax D29F |
State Revenue Service data about every taxpayer (by enterprise registration number). |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
| Resource taxes |
Natural resources tax D29F |
State Revenue Service data about every taxpayer (by enterprise registration number). |
| Payment for lease of reservoirs and fishing rights and use of fishing rights (licences) D29E |
State Revenue Service data |
|
| Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards) D59D |
State Revenue Service data |
|
|
|
|
18.2. Frequency of data collection
Annual
18.3. Data collection
Information from State Revenue Service, is available for every taxpayer (by enterprise registration number or physical person code). Data are available for extraction in shared database.
18.4. Data validation
Comparative analysis of the reported data is made based on the data on the previous periods.
18.5. Data compilation
Data are received from State Revenue Service and then aggregated by Naces and households using other data sources (mainly energy statistics).
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
|---|---|---|
| Excise tax on oil products /energy tax |
2008-2023 |
Consumption of oil products by NACE are used as distribution key. Energy use data are available for different oil products (gasoline, diesel fuel, oil gas, kerosene, fuel oil). Also, for every type of oil product are known different consumption purposes (transport, production needs, heating). Using this information, total sums of paid taxes for different oil products taxes were allocated to industries. |
| Electricity tax /energy tax Subsidised electricity tax /energy tax |
2008-2023 2014-2017 |
From 2008 till 2021 all amounts of tax revenues according to law, was allocated to NACE 35. From 2022 electricity tax was allocated to industries.
|
| Revenues from state-owned European Trading System permits auction. /energy tax |
2014-2023 |
Data about residents purchases of emissions allowances are based on information about issued and surrender allowances on companies’ level. If company surrendered more allowances than it was issued for them, then it was assumed that difference was bought in emissions auctions. Those bought emission allowances are multiplied with average price and allocated to respective NACE. Information about issued and surrendered allowances are taken from annual reports “Results of the greenhouse gas emission allowance trading scheme in Latvia” done by Latvian Environment, geology and meteorology centre. Those reports are done and published on their webpage (https://videscentrs.lvgmc.lv/lapas/emisijas-kvotu-tirdzniecibas-sistema ) according to Law on Pollution section 327 . Average price are taken from annual Emission Spot Primary Market Auction Reports published on webpage of European Energy Exchange (EEX) ( https://www.eex.com/en/). |
| Mandatory procurement public service obligation fee /energy tax |
2008-2023 |
Tax is paid by end-users in proportion to their electricity consumption. |
| Transport taxes |
2017-2023 |
Data have been collected directly from State Revenue service data for every taxpayer (by enterprise registration number or physical person code). |
| Transport taxes |
2008-2016 |
Transport taxes are paid by physical persons and by enterprises (judicial persons). Tax revenues from physical persons were allocated to households. For enterprises data about use of oil products (gasoline, diesel, biofuels, LPG) for transport by NACE were used to disperse transport taxes by industries |
| Natural Resource tax/ pollution and resource tax |
2008-2023 |
Information about Natural resource tax, which CSB receives from State Revenue Service, is available for every taxpayer (by enterprise registration number). |
| Payment for lease of reservoirs and fishing rights and use of fishing rights (licenses) /resource tax |
2008-2023 |
All amount allocated to Nace03 |
| Income from lease of reservoirs and fishing rights and non-production use of fishing rights (fishing cards) /resource tax |
2008-2023 |
All amount allocated to Housholds. |
18.5.3. Compilation of estimations
All basic data are availabale.
18.5.4. Compilation of revenue payable by non-residents
Only revenues paid by non-residents are revenues from sale of emission allowances.
Data about residents purchases of emissions allowances are based on information about issued and surrender allowances on companies’ level.
If company surrendered more allowances than it was issued for them, then it was assumed that difference was bought in emissions auctions. Those bought emission allowances are multiplied with average price and allocated to respective NACE.
Remaining amount from total revenues from sale of emission allowances are assumed to be bought by non-residents. Average price for EUA/EUAA allowances increased from 53.50/54.34 euro in 2022 to 79.87/80.53 euro in 2023. The increase is linked to the ongoing Phase 4 of the EU ETS. Revisions for the period 2014–2022 were made due to changes in the NTL.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Data are not compiled before 2008.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not applicable.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
30 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2024 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Data are presented at national level.
The data refer to the calendar years.
The data are reliable, and accuracy is good.
Million National Currency (MNAC)
Data are received from State Revenue Service and then aggregated by Naces and households using other data sources (mainly energy statistics).
Main data sources for the compilation of environmental taxes in the breakdown by industries are State Revenue Service data. Information about taxes, which CSB receives from State Revenue Service, is available for every taxpayer (by enterprise registration number).
See concept 8.1
17 month
Data are comparable between geographical areas.
Data in time series are calculated based on the same methodology and are comparable. Only transport taxes for 2017 have been collected directly from State Revenue service data for every taxpayer (by enterprise registration number). Transport taxes data for 2008-2016, were estimated using information about consumption oil products for transport by NACE.
