Latvia abides by the EU Tobacco Products Directive (TPD) (2014). Vaping is prohibited wherever smoking is prohibited. The restriction on vaping includes a ban on vaping within 10 metres of government buildings, public transport stops, apartment stairwells/corridors, balconies, and around children. Furthermore, if you are asked to stop vaping near someone, you must do so by law. Latvia applies a complicated tax formula to e-liquids that takes into account the amount of nicotine in the bottle: €0.005 per milligram of nicotine in addition to €0.01 per millilitre of liquid. A 10 millilitre e-juice bottle of 20 mg/ml nicotine (the maximum volume and strength allowed by the EU TPD) would thus be taxed at €1.10 (€0.11 per millilitre). There is also a 21% Value Added Tax (VAT) on the final retail price.