EDS filings need accepted status, including corrected submissions

An EDS document is treated as submitted when its status is “Pieņemts” or “Pieņemts precizējums”VID, according to VID's service guidance. The first status identifies an accepted document; the second identifies an accepted correction. The wording now appears in the guidance for excise movement reports and several other tax services.

The same submission-status explanation appears on VID's pages for excise declaration and payment deadlines, tax refunds without filing an annual return, and individuals' asset declarations. For an electronic filing, the practical confirmation described by those pages is the document's accepted status in the Electronic Declaration System.

Excise movement reports must be submitted by the 15th of each month for the preceding calendar month.VID The reporting guidance covers the specified licensed warehousekeepers, registered consignees, wholesalers and petroleum-product retailers. It also addresses certified consignees, temporarily certified or registered consignees and importers, who report only for periods in which they received excise goods.

For the licensed operators subject to monthly reporting, a month without activity does not remove the reporting requirement. VID says reports are also required while the licence is suspended. If a licence or the relevant entry for a goods type or activity is annulled, that date becomes the last day of the reporting period, with the report available for submission by the 15th of the following month.

The movement report is completed in EDS under the excise-goods movement document group. VID also allows a previously prepared XML file to be attached, using the electronic format specified for the particular report. The status check applies to the submitted document, including a corrected report.

Reporting covers the excise goods recorded by the business during the period, irrespective of ownership, whether the goods moved under duty suspension or were released for consumption, and whether they were raw materials or marked or unmarked products. The accepted-status notice is therefore a submission checkpoint alongside the substantive reporting requirements.

The legal basis for the excise movement reports is Cabinet Regulation No. 662 of 30 August 2005, particularly paragraphs 182 and 182.2.