Process description
Service requests
In order to receive excise duty stamps for labelling of alcoholic beverages, the SRS must submit an application.
The form may be submitted to the SRS Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From Form - Excise Goods Labelling Documents - Application for Receiving Excise Tax stamps for Labelling Alcohol Drinks).
The excise tax stamps of alcoholic beverages shall be issued by the SRS if:
1. in the application regarding the receipt of excise duty stamps for labelling of alcoholic beverages - the volume of one unit of packaging of the requested alcoholic beverage conforms to the requirements specified in regulatory enactments regarding the default values of the nominal volume of packaging of packaged goods;
2. prior to receipt of the excise duty stamps, the relevant taxable persons shall submit a statement of payment of the tax in accordance with Section 27, Paragraph six of the Law On Excise Duty, except for an approved warehousekeeper, a registered consignee or a temporarily registered consignee, or a security regarding the amount of the tax corresponding to the quantity of excise duty stamps issued. An approved warehousekeeper who, in accordance with the provisions of the Law on the Circulation of Alcoholic Drinks, himself or herself produces wine or fermented beverages, the total volume of which does not exceed 1000 litres per calendar year, from products obtained in his or her own ownership or apiaries or wild growing plants (without the use of alcohol or other alcoholic beverages produced) shall submit the tax a statement on receipt of excise duty stamps.
The notice regarding reserved excise duty stamps is sent electronically to merchants in the SRS Electronic Declaration System.Receipt of services
Excise duty stamps for the labelling of alcoholic beverages shall be issued on the basis of a mandate. A personal identification document shall be presented on site.