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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 2012/01/01
Version date 2012/03/19
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 Tax" (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

Duty exemptions and reliefs are foreseen for diplomats and international organisations.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 320.00
Unleaded 289.00
Gas oil
  per 1,000 litres
Propellant use 234.00
Industrial/Commercial use 40.00
Heating - Business use 40.00
Heating - Non-business use 40.00
Kerosene
  per 1,000 litres
Propellant use 234.00
Industrial/Commercial use 40.00
Heating - Business use 40.00
Heating - Non-business use 40.00
Heavy fuel oil
  per 1,000 kg
Heating - Business use 11.00
Heating - Non-business use 11.00
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 90.00
Industrial/Commercial use 90.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 1.88
Industrial/Commercial use 0.32
Heating - Business use 0.32
Heating - Non-business use 0.32
Coal
  per gigajoule per 1,000 kg
Heating - Business use 0.21 6.00
Heating - Non-business use 0.21 6.00
Coke
  per gigajoule per 1,000 kg
Heating - Business use 0.21 6.00
Heating - Non-business use 0.21 6.00
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 0.21 6.00
Heating - Non-business use 0.21 6.00
Electricity
  per MWh
Business use 0.71
Non-business use 0.71

Comments

Unleaded petrol with biofuel 70%-85%  LVL 86,7.

Gas oil. Propellant use with bioful at least 30% LVL 164. Industrial/ Commercial use in line with special conditions LVL 40. Marked oil products for heating - business use, if the biofuel at least 5% has been added LVL 15. Marked oil products for heating - Non-business use, if the biofuel at least 5% has been added LVL 15.

Koresene. Heating - Business use, if the biofuel at least 5% has been added LVL 15. Heating - Non-business use, if the biofuel at least 5% has been added LVL 15.

Coal, coke and lignite are liable to Natural Resource tax, which is not an Excise tax.

Electricity is liable to Electricity tax, which is not an Excise 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
2010 253.54 LVL 1.42
2009 267.42 LVL 1.42
2008 268.30 LVL 1.10
2007 252.60 LVL 1.12
2006 222.60 LVL 1.30
2005 202.50 LVL 1.49
2004 158.60 LVL 1.44
2003 126.40 LVL 1.32
2002 101.20 LVL 1.21
2001 86.00 LVL 1.15
2000 87.50 LVL 1.28
1999 87.70 LVL 1.40
1998 105.60 LVL 1.75
1997 65.10 LVL 1.21
1996 47.90 LVL 1.02
1995 26.60 LVL 0.66

Comments