Amendments to the Law on Excise Duty
- Increased Excise Duty Rates: The amendments significantly raise excise duty rates across a broad range of products, including various alcoholic beverages (e.g., beer, wine, spirits), tobacco products (e.g., cigarettes, cigars, heated tobacco, e-liquids, substitutes), and soft drinks (based on sugar content) and energy drinks.
- New Rules for Bulk Soft Drinks: Specific provisions are introduced for soft drinks manufactured in bulk at mass catering establishments or points of sale, granting them exemptions from certain duty provisions and establishing new tax periods and reporting obligations for these items.
- Phased Implementation: Most of the revised excise duty rates and some other key changes will be implemented gradually, with transitional rates applying in 2026 and 2027, and the final new rates coming into full effect between January 1, 2028, and March 1, 2028.
Source likumi.lv
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