Electricity Tax Law (2006) Country/Territory Latvia Document type Legislation Date 2006 Source FAO, FAOLEX Original source Latvijas Vēstnesis, 207, 29.12.2006.; Latvijas Republikas Saeimas un Ministru Kabineta Ziņotājs, 3, 08.02.2007. Subject Energy Keyword Hydropower generation Renewable energy Environmental fees/charges Tax/levy Internal trade Geographical area Europe, Europe and Central Asia, European Union Countries, Northern Europe Abstract This Law prescribes the procedures, by which electricity is taxed by the electricity tax. It applies to persons who are engaged in the generation, distribution, supply, selling of electricity and other activities involving electricity. This Law shall not apply to autonomous producers, who generate and consume electricity for their own needs, complying with the following conditions: the total generation capacity does not exceed two megawatts; and energy products taxable with excise duty, coal taxable with the nature resource tax or electricity taxable with the electricity tax is used for the generation of the electricity. Electricity supplied to an end user, as well as electricity, which is supplied for home consumption, shall be taxable, except for the cases specified in this Law. Full text English/Latvian Website likumi.lv References - Legislation Amended by Law amending Law "On electric energy tax". Legislation | Latvia | 2008 Keyword: Institution, Hydropower generation Source: FAO, FAOLEX