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?

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.