{"id":153,"date":"2016-03-31T07:27:00","date_gmt":"2016-03-31T04:27:00","guid":{"rendered":"https:\/\/www.inlatplus.lv\/?post_type=advice&#038;p=153"},"modified":"2019-12-17T22:15:58","modified_gmt":"2019-12-17T19:15:58","slug":"skolko-stoit-liczenziya-dlya-dejstvij-s-3","status":"publish","type":"advice","link":"https:\/\/www.inlatplus.lv\/en\/archives\/advice\/skolko-stoit-liczenziya-dlya-dejstvij-s-3","title":{"rendered":"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?"},"content":{"rendered":"\n<p>A special permit (license) is necessary for the implementation of specific activities with excisable goods:<\/p>\n\n<ul><li>for activities of the approved holder of the warehouse;<\/li><li>for the activities of the registered recipient of alcoholic beverages, tobacco and petroleum products;<\/li><li>for the activities of the registered sender of alcoholic beverages, tobacco and petroleum products;<\/li><li>for wholesale trade of alcoholic beverages, tobacco and petroleum products;<\/li><li>for the retail trade of alcoholic beverages, tobacco and petroleum products.&nbsp;<\/li><\/ul>\n\n<p>License is issued by the State Revenue Service of Latvia.&nbsp;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:&nbsp;<\/p>\n\n<ol><li>for a special license for the wholesale and retail trade of alcoholic beverages:<br>a) for the wholesale trade of alcoholic beverages &#8211; 142 euros for each trading place; <br> b) for the retail trade of alcoholic beverages &#8211; 42 euros for each trading place; <br> c) for the retail trade of beer &#8211; 42 euros for each trading place;<\/li><li>for a special license for the activities of the approved holder of the warehouse, the registered recipient and registered sender: <br> a) for alcoholic beverages, excluding manufactured alcoholic beverages on one\u2019s property &#8211; 711 euros. <br> b) for coffee &#8211; 284 euros.\u00a0<\/li><\/ol>\n\n<h3>The tax rates for alcoholic beverages&nbsp;<\/h3>\n\n<p>For alcoholic beverages, the taxes are calculated at the following rates:&nbsp;<\/p>\n\n<ol><li>for beer (100 litres) &#8211; 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;<\/li><li>for wine (100 litres) &#8211; 70 euros;<\/li><li>for fermented beverages (100 litres): <br> a) with the absolute alcohol content to 6 percent (inclusive) &#8211; 64 euros; <br> b) with the absolute alcohol content of more than 6 percent &#8211; 70 euros;<\/li><li>intermediates (100 litres): <br> a) with the absolute alcohol content up to 15 percent (inclusive) &#8211; 70 euros; <br> b) with the absolute alcohol content from 15 percent to 22 percent (inclusive) &#8211; 110 euros;<\/li><li>for other alcoholic beverages (100 litres) &#8211; 1360 euros.&nbsp;<\/li><\/ol>\n\n<h3> Tax rates for coffee&nbsp;<\/h3>\n\n<p>For coffee (100 kilograms) the tax rate is 142.29 euros.  <\/p>\n","protected":false},"template":"","yoast_head":"\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.inlatplus.lv\/lv\/archives\/advice\/skolko-stoit-liczenziya-dlya-dejstvij-s-3\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"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?\" \/>\n<meta property=\"og:description\" content=\"\u0421\u043f\u0435\u0446\u0438\u0430\u043b\u044c\u043d\u043e\u0435 \u0440\u0430\u0437\u0440\u0435\u0448\u0435\u043d\u0438\u0435 (\u043b\u0438\u0446\u0435\u043d\u0437\u0438\u044f) \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e \u0434\u043b\u044f \u043e\u0441\u0443\u0449\u0435\u0441\u0442\u0432\u043b\u0435\u043d\u0438\u044f \u043a\u043e\u043d\u043a\u0440\u0435\u0442\u043d\u044b\u0445 \u0434\u0435\u0439\u0441\u0442\u0432\u0438\u0439 \u0441 \u0430\u043a\u0446\u0438\u0437\u043d\u044b\u043c\u0438 \u0442\u043e\u0432\u0430\u0440\u0430\u043c\u0438: \u0434\u043b\u044f \u0434\u0435\u044f\u0442\u0435\u043b\u044c\u043d\u043e\u0441\u0442\u0438 \u0443\u0442\u0432\u0435\u0440\u0436\u0434\u0435\u043d\u043d\u043e\u0433\u043e \u0434\u0435\u0440\u0436\u0430\u0442\u0435\u043b\u044f \u0441\u043a\u043b\u0430\u0434\u0430; 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