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Legal Advice

How much does a license for operations with alcoholic drinks cost, and what size of tax rates in Latvia is applied for alcohol and coffee? 10.02.2017
A special permit (license) is necessary for the implementation of specific activities with excisable goods:
- for activities of the approved holder of the warehouse;
- for the activities of the registered recipient of alcoholic beverages, tobacco and petroleum products;
- for the activities of the registered sender of alcoholic beverages, tobacco and petroleum products;
- for wholesale trade of alcoholic beverages, tobacco and petroleum products;
- for the retail trade of alcoholic beverages, tobacco and petroleum products.
 
License is issued by the State Revenue Service of Latvia.
 
For the issuance of the license, unless a new place of business or a new type of excise goods is stated, the following rates of duty are set:
 
1) for a special license for the wholesale and retail trade of alcoholic beverages:
a) for the wholesale trade of alcoholic beverages - 142 euros for each trading place;
b) for the retail trade of alcoholic beverages - 42 euros for each trading place;
c) for the retail trade of beer - 42 euros for each trading place;
 
2) for a special license for the activities of the approved holder of the warehouse, the registered recipient and registered sender:
a) for alcoholic beverages, excluding manufactured alcoholic beverages on one’s property - 711 euros.
b) for coffee - 284 euros.
 
The tax rates for alcoholic beverages
 
For alcoholic beverages, the taxes are calculated at the following rates:
 
1) for beer (100 litres) - 3.8 euros for each per cent of absolute alcohol, which is presented to an accuracy of one-tenth, but not less than 7.4 euro per 100 litres of beer;
2) for wine (100 litres) - 70 euros;
3) for fermented beverages (100 litres):
a) with the absolute alcohol content to 6 percent (inclusive) - 64 euros;
b) with the absolute alcohol content of more than 6 percent - 70 euros;
4) intermediates (100 litres):
a) with the absolute alcohol content up to 15 percent (inclusive) - 70 euros;
b) with the absolute alcohol content from 15 percent to 22 percent (inclusive) - 110 euros;
5) for other alcoholic beverages (100 litres) - 1360 euros.
 
Tax rates for coffee
 
For coffee (100 kilograms) the tax rate is 142.29 euros.

Aleksandrs Koposovs
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