VID adds two calculation aids for reduced excise security

Holders of Latvian excise warehouses who apply a reduced general security now have two worked calculation aids setting out what the lodged security must cover and what goes into its utilisation figure. The aids sit alongside the standing application route: a structured application in VID's Electronic Declaration System (EDS) under the document group "Akcīzes preču nodrošinājumu iesniegumi", with the guarantor's electronically signed policy or guarantee attached, or a cash deposit paid into State Treasury account No. LV65TREL813105600400B.

The first aid maps cover against reduction type.VID It applies to excise warehouses granted a reduction and breaks five reduction cases across separate rows: small alcohol producers with the 100% reduction under point 35, traders with authorised-economic-operator customs status with the 100% reduction under point 34.1, undertakings holding the relevant licence for two to three years with a reduction of up to 90% under point 30, undertakings holding it for more than three years with a reduction of up to 90% under point 30, and undertakings granted the 100% reduction under point 34. Each row is read against the same five cover columns: goods dispatched under the duty-suspension arrangement, goods released for consumption up to payment of the duty, the current excise debt, extended payment deadlines (TP), and the voluntary instalment schedule (LNG) for excise duty. Every position is expressed in excise-duty terms under Ministru kabineta 2019. gada 12. februāra noteikumi Nr. 72 "Noteikumi par akcīzes nodokļa nodrošinājumiem".

The mapping follows the structure of those rules. Under point 34, an approved warehouse keeper with no disqualifying tax debt over 150 euro lodges 100% of the potential debt computed on goods moved under duty suspension plus the tax debt including debt under a voluntary-settlement decision, while other operations and extended-deadline debt carry a 100% reduction. Point 34.1 gives the same shape to warehouse keepers with customs AEO status, subject to clean compliance findings and filing conditions. Small alcohol producers fall under point 35 on the same pattern. Under point 30, other approved keepers may receive a reduction of up to 90% of the general-security amount against the criteria in Annex 3, subject to the minimum lodged amounts in point 32. The lodging party sets the general-security amount itself, must keep continuous utilisation records, and must stop debt-increasing operations from the day the computed potential debt exceeds the lodged security until a sufficient certificate is issued or re-registered.

The second aid tells warehouse keepers what to include in the utilisation calculation of the security, again with every position converted into excise-duty terms.VID Its published text is a title page; the operative content is the itemisation it carries. For approved keepers the underlying calculation sums the point 31.1, 31.2 and 31.4 amounts, the duty on goods released for consumption in Latvia in the tax period until payment or exemption, the duty on goods stored or otherwise handled in the warehouse under duty suspension, and the duty on received but unused tax stamps.

The surrounding page is otherwise unchanged in substance. General-security certificates still run for at most 12 months from entry into force within the policy or guarantee term, or indefinitely where only a cash deposit backs the security and no reduction under points 30, 34 or 34.1 was granted. VID issues the general-security certificate within 14 days to one month of the application. Questions go to the officials of the Excise Division's Movement and Security Control Unit, whose telephone contacts are listed alongside.

Legal basis: Ministru kabineta 2019. gada 12. februāra noteikumi Nr. 72 "Noteikumi par akcīzes nodokļa nodrošinājumiem", points 2.2, 7, 26-35 and 38-40, applied through VID's EDS filing route for general-security certificates.