Electricity Tax Exemption Application Procedures

Original Language Title: Elektroenerģijas nodokļa atbrīvojumu piemērošanas kārtība

Read the untranslated law here: https://www.vestnesis.lv/ta/id/158847

Cabinet of Ministers Regulations No. 382, Riga, 12 June 2007 (pr. 35. § 6) electricity duty exemption application procedures issued in accordance with the electricity Tax Act, article 6 of the sixth 1. determines the procedure: 1.1., according to an electricity Tax Act, (hereinafter the Act), article 6, first paragraph of the electricity tax exempt (hereinafter tax) electricity derived from renewable energy, hydroelectric power stations and cogeneration;
1.2. what, according to article 6 of the law the second part of the tax exempt electricity used in the production of electricity, heat and electricity co-generation, transport of goods and passengers by the most rigorous in the general public, as well as household users;
1.3. what, according to article 6 of the law of the third part of the tax exempt supply of electricity, which the other Member States of the European Union or other foreign representatives or organizations;
1.4. what, according to article 6 of the law a fifth of electricity delivered to the person in the street lighting services, the applicable tax rate 0 late on one megavatstund. 2. Article 6 of the law in the first part of the tax exemption applies to electricity, if its origin certifies: 2.1 permit or licence for the production of electricity elektroenerģ nary set type electricity production or proof of origin-the energy law defined renewable energy and hydro power stations produce electricity;
2.2. a proof of origin issued in accordance with the laws and regulations on electricity generation in cogeneration,-for cogeneration stations produce electricity;
2.3. installations for the production of electricity-the technical documentation regarding the autonomous producer produce electricity from renewable natural resources or an energy of electricity produced, for if they are not the manufacturer of this provision 2.1. bottom of the document referred to in paragraph 1;
2.4. the document, which contains information about renewable energy resources (for example, a permit or license for the production of electricity, electric energy, the guarantee of origin of electricity supply contract),-in the case of imported electricity. 3. If the end-user agreement for the supply of electricity or other documents do not determine from which the energy produced electricity then delivered, producers of electricity, the distribution system operator, the electricity trader (hereinafter supplier) of tax relief for this quantity of electricity delivered to the user is determined by using the rules referred to in paragraph 2 of the tax exempt in the proportion of electricity supplier's total electricity supply. 4. exempt delivered electricity supplier lists: 4.1 separate by acquisition laid down in article 6 of the law, first paragraph;
4.2. specific to the use specified in article 6 of the law, second, third and fifth paragraphs. 5. If the supplier delivers the electricity suppliers, from other tax exempt according to the proportion of electricity electricity delivered to the amount determined on the basis of the documents on the electricity generation and supply. 6. Supplier that supplies electricity to another electricity supplies be, is obliged to issue the said supplier document, certifying any part (proportion) of the delivered electricity creates electricity, which, in accordance with article 6 of the law, the first paragraph shall be exempt from the tax. 7. A document certifying this rule 6, paragraph electro energy, electricity supplier for the tax period shall be issued no later than five calendar days before the statutory deadlines for the submission of tax returns. 8. electricity end-users that received electricity for which suitable for tax exemption as goods and passenger transport electricity is obliged within 10 calendar days before the electricity tax return deadline to inform the supplier in writing of the amount of electricity used for the carriage of goods and passengers, and the amount of electricity used for different purposes. 9. Article 6 of the law, part of the fifth electricity duty exemption applies if the source document showing the supply of electricity to the people of the street lighting services. 10. electricity end-users that received electricity for which the tax is calculated according to article 6 of the law, part of the fifth rate, is obliged within 10 calendar days before the electricity tax return deadline to inform the supplier in writing of the amount of electricity used for street lighting in the provision of services, and the amount of electricity used for different purposes. Prime Minister a. Halloween place-Finance Minister of regional development and local Government Minister Štokenberg is A.