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See more content about compliance in Latvia:

* VAT compliance in Latvia
* VAT rates on products and services in Latvia
* INTRASTAT compliance in Latvia

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Akcīzes nodoklis alkoholiskajiem dzērieniem un alum, is in force since 01/01/1991 in Latvia.
Excise duties for alcoholic beverages, in Latvia, fall under :
The following alcoholic beverages shall be exempt from the duty:

1) denatured alcohol;

2) alcoholic beverages, which are utilised for the determination of the quality of alcoholic beverages;

3) alcohol for medical and veterinary medical purposes;

4) alcohol that is used in food industry (except for the use as a raw material for the production of alcoholic beverages);

5) food supplements containing alcohol;

6) wine, fermented beverages or beer produced by a natural person for his or her own consumption, provided that they are not for sale;

7) alcoholic beverages contained in chocolate products or other food products;

8) alcohol contained in vinegar and other products that fall within the Combined Nomenclature under the code 2209;

9) alcohol contained in products that fall within the Combined Nomenclature under the codes 2106 and 3302 or which are intended for the production of such food products or non-alcoholic beverages in which the actual alcoholic strength does not exceed 1.2 per cent by volume;

10) products that conform to the definition of alcoholic beverages and which are destroyed or it is otherwise ensured that they are not suitable for consumption or usable for the production of alcoholic beverages or other products to be used for consumption.

Duty exemptions and reliefs are foreseen for diplomats and international organisations.
(*) Up to date until : 1/1/2020 ( last checked on 2/4/2020 11:51:11 AM)

The authority which benefits from excise duties incomes is :
• Central authority
Planned tax rate from 01.03.2020. – 111 EUR per hl.

Competent authority in Latvia

Ministry of Finance
State Revenue Service
http://www.fm.gov.lv/en/

https://www.vid.gov.lv/enpasts@fm.gov.lv

vid@vid.gov.lv
371 6712 00 00

37 1 6708 38 46

Collector of tax :
State Revenue Service.

Area where the law applies :
Mainland LV – Latvia

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other

Tax due date and collecting Authority

15 days after the end of the relevant taxation period

• At the time the tax debt arises

• Other

15 days after the end of the relevant taxation period

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Latvia?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

• Other

Any other food products in which the actual alcoholic strength exceeds 1.2 per cent by volume

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

Volume for all alcoholic beverages.

Alcoholic strength for all alcoholic beverages except sparkling and non-sparkling wine.

 

Excise duties in Latvia for beer

Planned standard tax rate from 01.03.2020. – 8.1 EUR per hl per °Alc, minimum level 14.9 EUR per hl.

Reduced rate from 01.03.2020. for independent small breweries – 4.05 EUR per hl per °Alc, minimum level 14.9 EUR per hl.

Standard rate for beer in Latvia

7.4 EUR /hl/ ° ALCOHOL (VAT applied is 21%) Minimum level of taxation 13.6 EUR per 100 litres.

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Latvia

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Latvia

** not in application for distance selling purpose **

 

Excise duties in Latvia for wine

Planned tax rate from 01.03.2020. – 111 EUR per hl.

 

STANDARD RATE

Standard rate for STILL wine in Latvia

101 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING wine in Latvia

101 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Latvia

not applicable

Reduced rate for SPARKLING wine in Latvia

not applicable

 

Excise duties : Fermented beverages other than wine and beer in Latvia

Planned tax standard rate from 01.03.2020. – 111 EUR per hl.

 

STANDARD RATE

Standard rate for STILL fermented products in Latvia

101 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING fermented products in Latvia

101 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Latvia

64 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if <= 6.0% vol.

Reduced rate for SPARKLING fermented products in Latvia

64 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** if <= 6.0% vol.

 

Excise duties : Intermediate products in Latvia

Planned standard tax rate increase:

from 01.03.2020. – 185 EUR per hl.

Planned reduced tax rate (<= 15% vol.) increase:

from 01.03.2020. – 111 EUR per hl.

 

STANDARD RATE

Standard rate for STILL intermediate products in Latvia

168 EUR /hl/ ° ALCOHOL (VAT applied is 21%) 185 EUR /hl/ ° ALCOHOL (VAT applied is 21%) (planned from 01.03.2020)

Standard rate for SPARKLING intermediate products in Latvia

168 EUR /hl/ ° ALCOHOL (VAT applied is 21%) 185 EUR /hl/ ° ALCOHOL (VAT applied is 21%) (planned from 01.03.2020)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Latvia

101 EUR /hl/ ° ALCOHOL (VAT applied is 21%) 101 EUR /hl/ ° ALCOHOL (VAT applied is 21%)(planned from 01.03.2020 for °ALC under 15%)

Reduced rate for SPARKLING intermediate products in Latvia

101 EUR /hl/ ° ALCOHOL (VAT applied is 21%) 101 EUR /hl/ ° ALCOHOL (VAT applied is 21%)(planned from 01.03.2020 for °ALC under 15%)

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Latvia

Excise duty rate has been temporarily reduced (01.08.2019-29.02.2020) from 1840 EUR to 1564 EUR per hl of pure alcohol (782 EUR per hl for small distilleries).

Planned tax rate increase from 01.03.2020. – 2,025 EUR per hl of pure alcohol (1,012.5 EUR per hl for small distilleries).

STANDARD RATE

Standard rate for Ethyl alcohol in Latvia

1,564 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** see changes as planned from 01.03.2020

Reduced Rate for Ethyl alcohol in Latvia : Low strength spirits, particular regions, etc.

not applicable