Promotion in Latvia


Updated: 18.01.2019

Author: Ilze Upatniece

Summary of support schemes

  • Value Added Tax reduction. Companies who are supplying biomass and biogas shall pay a reduced VAT rate.
  • Excise Tax reduction. Biogas which is supplied to end-users shall be taxable; the tax rate is reduced if the biogas is used for heating.


Biomass and biogas are eligible.

Statutory provisions

  • Law on Excise Duties (Par akcīzes nodokli)
  • Law on the Value Added Tax (Par pievienotās vērtības nodokli)


Further information

  • Sabiedrisko pakalpojumu regulēšanas komisija (SPRK) – Public Utilities Commission (PUC), regulatory authority
  • +371 670 97 200
  • SPRK website
  • sprk(at)
  • Latvijas Siltumuzņēmumu Asociācija (LSUA) – Latvian District Heating Association
  • +371 676 05 706
  • LSUA website
  • lsua(at)