Log alcohol deliveries in EDS before dispatch or on receipt day

Latvian alcohol and spirits warehouse keepers, registered recipients and businesses that bring goods in themselves from the EU or third countries must record each delivery of alcoholic beverages, spirits or denatured spirits in the Valsts ieņēmumu dienests (VID) Elektroniskās deklarēšanas sistēma (EDS) alcohol deliveries registerVID. Each consignment is entered with its supplier licence, recipient registration and permit, delivery address, delivery date and volume, and the entry is completed in the register before the goods move onVID.

Timing turns on who moves the goods. Where a noliktavas turētājs (approved warehouse keeper) delivers the goods, the information is entered in EDS before deliveryVID. Where the company itself brings the goods in from the EU or third countries, the information is entered on the day of receiptVID. The distinction matters for advisers reviewing compliance: a delivery logged after dispatch, or a self-import logged days after arrival, misses the operational deadline the instruction sets.

The entry itself runs through EDS in a fixed sequence. After logging in to EDS, the user opens the Reģistri section and selects "Alkoholisko dzērienu, spirta vai denaturētā spirta piegāžu reģistrs", then starts a new entry with the Pievienot button. The form first asks for the supplier: the type of the supplier's licence or permit and its number, including where the delivery from the EU or abroad is handled by the company itself. It then asks for the recipient: the recipient's registration number, after which the recipient's name is displayed automatically, followed by the series and number of the recipient's permit under which the delivery is registered and the address of the place of receipt.

Delivery details complete the record. The delivery date is chosen from the calendar offered in the form, with some fields pre-filled from the recipient permit data. The volume is stated in litres, with the quantity in absolute-alcohol litres calculated automatically from the stated volume and strength. The user then registers the delivery, which creates the entry in the register with its EDS document number. The register view also carries the supplier licence series and number, the recipient permit, the recipient identity and the validity dates attached to the permits.

For excise advisers, the practical consequence is a two-point control: confirm that every outbound consignment from a Latvian excise warehouse was entered before it leftVID, and that every own-account arrival from another Member State or a third country was entered the same day it was receivedVID, keeping the entered permit details, addresses and volumes consistent with the delivery paperwork as a practical control. Questions on excise duty and the movement of excise goods can be put to the VID consultative line, whose published instruction names the topic "Akcīzes nodoklis un akcīzes preču aprite".

The entries are made in the VID EDS register described above, within the excise framework of the likums "Par akcīzes nodokli", which defines the apstiprināts noliktavas turētājs and reģistrēts saņēmējs roles, alongside the licensing rules of the Alkoholisko dzērienu aprites likums.