The procedure of obtaining a licence for sale of alcoholic beverages and tobacco products in Latvia

This area is governed by the Alcoholic Beverages Management Act, Cabinet Order No. 662 “Procedures for Movement of Excise Goods” and the Excise Duty Act.
The sale of alcoholic beverages and tobacco products requires a special permit – license. (The Excise Duty Act lists the types of alcoholic beverages and tobacco products that require permits.) For example, alcoholic beverage retailers who sell beer only need a permit for the retail sale of beer.
A license authorizes the sale of alcoholic beverages or tobacco products only at the location specified therein. A license may only be used by the person for whom it was issued.

The Licensing Commission of the State Finance Service grants licenses to merchants entered in the Commercial Register for the following activities:

Wholesaling of alcoholic beverages and tobacco products;
Retailing of alcoholic beverages and tobacco products.
The process of obtaining a license includes the following activities:

Documents for obtaining a concession are submitted by a registered representative of the merchant who is authorized to sign in the commercial register or by a person authorized by the official representative of the merchant;
the templates of the application form are available in Appendix No. 7 and No. 8 of Cabinet Order No. 622 “Procedures for Movement of Excise Goods”;
the application for a permit should indicate the preferred type of permit (paper or electronic) (in accordance with the legal provisions on the circulation of electronic documents);
a license is granted for an indefinite period;
if a merchant additionally applies for the retail sale of alcoholic beverages and beer at a stall, the retail sale is permitted for a period determined by the mandatory regulations of the local government;
The application must be submitted with the following documents:
Documents confirming the right to use the business premises;
Explanation of the process of economic transactions and financial security in case of submitting the application for obtaining a wholesale license;
Confirmation from the merchant that the local government has approved the retail sale of alcoholic beverages at the stand when applying for a license for that very purpose;
the Administrative Commission examines applications and grants permits or makes a reasoned decision to refuse granting of permits;
the license becomes valid the next day after the decision;
The license can only be used by the dealer for whom it was issued. The dealer is not entitled to transfer the license to another person;
in the event of rejection, the application can be submitted again.
A license may not be granted in the following cases:

due to violations of legal regulations on the movement of goods subject to excise duty, the relevant permit of the merchant was withdrawn during one year before the application was submitted or the list of the office intended for the sale of alcoholic beverages or tobacco products was deleted;
a merchant has carried out trading activities with goods subject to excise duty without the appropriate permit;
the merchant or an employee of the merchant’s administrative body has not paid the fine imposed for violating the legislation on the movement of excise goods;
the application or the supporting documents contain false information or the supporting documents are forged;
the merchant avoided taxes in the three years prior to submitting the application;
the merchant’s administrative body includes persons who were members of the tax-avoiding merchant’s administrative body three years before the application was submitted;
the trader has an excise duty debt, except in cases where the deadlines are extended according to tax laws and regulations and the payments are made on time;
not all information or documentation to be attached to the application is provided upon request of the Licensing Commission;
transactions in excise goods are carried out in places where such activities are prohibited under the legislation on the movement of excise goods;
Government fees referred to in the laws and regulations have not been paid.

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