Process description
Service requests
In order to receive a special permit (licence) for the operation of a registered consignee, the application shall be completed in the State Revenue Service (hereinafter - SRS) Electronic Declaration System (https://eds.vid.gov.lv/login/ - Documents - From the form - Applications for excise goods licenses and certificates - Application for receipt, re-registration or cancellation of a special permit (license) for the activity of a registered recipient) and shall be accompanied by the documents specified in paragraph 19.3 of Regulation No 662 of the Cabinet 30.08.2005.
Commercial activity with excisable goods shall be permitted only at the place of activity in which the legal address or department of the taxpayer is registered.Payment of state fee
The state fee shall be paid prior to the receipt of a special permit.
Cabinet Regulation No. 662(63) determines the fee rates (if several types of excisable goods are indicated, the fee is increased):
1. fuel (excluding biofuels), EUR 711;
2. alcoholic beverages: EUR 284;
3. tobacco products, EUR 284; and
4. biofuels EUR 142.
When re-registering a special permit(licence), if not supplemented with a new type of excisable goods, the state fee is EUR 28.
The state fee for issuing or re-registration of a licence must be paid into the Treasury, Reg. No 90000050138, account no. LV32TREL1060000921400 (Treasury, BIC TRELLV22).
The payment order must specify the registration code of the applicant and the type or series of the licence.Receipt of services
The special permit (licence) shall be sent electronically through the SRS Electronic Declaration System.
Information regarding issued special permits (licences) is available in the “Publicable Database” section at www.vid.gov.lv.