Process description
Service requests
In order to receive a user's permission to purchase alcoholic beverages, which are released from excise duty, a submission shall be submitted to the State Revenue Service (hereinafter - SRS). The following documents shall be appended:
In order to receive a permit to purchase alcohol that is exempt from excise duty, include the following:
- information about the time period (e.g. moth, year) in which the specific amount of alcoholic beverages will be used (litres and absolute alcohol litres);
- if the enterprise produces food supplements, information on the amount of alcohol (litres and absolute alcohol litres) required to produce a specified amount of food supplements and a guarantee that the volume of absolute alcohol will not exceed 80 milliliters in a single unit;
- if the enterprise produces chocolate or other food products, information on the amount of alcohol (litres and absolute alcohol litres) required to produce 100 kilograms of each food product;
- if the enterprise produces cosmetics, information on the amount of alcohol (litres and absolute alcohol litres) required to produce a specified amount of a single type of saleable cosmetic;
- if the enterprise produces ingredients used in medication or veterinary medication, information on the amount of alcohol (litres and absolute alcohol litres) required to produce a specified amount of a drug;
- information on the amount of alcohol (litres and absolute alcohol litres) required to perform activities referred to in the application;
- if the applicant wishes to purchase alcohol as cited in Section 16, subsection 5 or 10, s/he must submit proof that alcohol is necessary for this purpose – denatured alcohol is not permitted;
- a written promise stating that authorized SRS representatives can verify the turnover of alcohol and check documentation on manufacturing, sales, and storage;
- plan (or certified copy) of the premises (space, territory). If more than 2000 litres of alcohol are planned to be stored, supply additional information on stationary storage tanks, volume (m3), and numeration.
If the applicant cites Section 16, subsection 5 or 10 to use up to five litres annually, the application must include the purchase agreement and proof that alcohol is necessary for these purposes. Denatured alcohol may not be used. In this case, other documentation is not needed.
The application and documents may be submitted:
Electronically:
- using the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From Form - Applications for Excise Goods Permits and Certifications - Application for Authorisation to Buy Alcohol Drinks, which are released from excise duty for receipt, renewal or cancellation);
- signed with a secure electronic signature by sending to the e-mail address APAD.lietvediba@vid.gov.Receipt of services
The State fee shall not be charged for the issue of a permit.
The service is received according to the request.