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Measure Name
Date when measure came into force
Excise duty rates increase - Tobacco products 2013/03/01
Rate increases - Tobacco products 2014/03/01
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Generic Tax Name Excise duty - Tobacco products (EU harmonised)
Tax name in the national language Akcizai
Tax name in English Excise tax
Member State LT-Lithuania
Tax in force since 1994/05/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

The Law on Excise Duty of the Republic of Lithuania (hereinafter – the Law on Excise Duty) No I-429 adopted by Parliament of Republic of Lithuania on 1994/04/12 was valid from 1994/05/01 to 2002/06/30. A new edition with fundamental changes on Law on Excise Duty No IX-569 was adopted on 2001/10/30 and entered into force on 2002/07/01. In accordance with the harmonization process of Lithuanian legislation with EU legislation another new edition of the Law on Excise Duty No IX-1987 was adopted on 2004/01/29 and came into force on 2004/05/01. In order to implement the provisions of the Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC a new edition of  the Law on Excise Duty No XI-722 was adopted on 2010-04-01.

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

Excise duty is entered into the State budget.

 
Geographical Scope

All the territory of the Republic of Lithuania.

 
Taxpayers

Excise duty is chargeable to the authorised warehousekeepers, the registered consignors or  registered consignees or to the importers. In certain cases excise duty is chargeable also to other persons.

 
Tax object and basis of assessment

Manufactured tobacco. 

Excise duty is levied on quantity of the specified products. It is calculated by multiplying the relevant excise rate by the chargeable quantity. The chargeable quantity is the measurement unit specified for each excisable product, as follows:

  • per 1,000 cigarettes and in percentage from the maximum retail selling price(the ad valorem component) for cigarettes,
  • per kilogram of the product for cigars, cigarillos and smoking tobacco.
 
Deductions, Allowances, Credits, Exemptions

Exemptions:

Excise goods on which chargeability of excise duty has arisen under the provisions of the Law on Excise Duty shall be granted an excise duty exemption if they:

  • have been exported from a special shopping area of an international seaport or airport and at the Republic of Lithuania and third countries border crossing point where the goods have been supplied to passengers who are departing to third territories or third countries, also applied to such supply of goods to passengers departing by air or sea transport to a point of destination outside Community territory;
  • are intended for use by foreign state diplomatic missions or consular posts established in other Member States or members of these missions or posts;
  • are brought into the Republic of Lithuania not from the Community territory in personal luggage of passengers and do not exceed the amounts prescribed by the Government which natural persons/passengers may bring into the country without import excise duties;
  • are intended for international organizations and the representations of the organizations, as well as members of the said organizations or representations to the extent provided for in the international agreements establishing the international organizations or by other international agreements of the Republic of Lithuania concluded with the relevant international organizations;
  • are acquired or imported under international treaties concluded between the Republic of Lithuania and the state that is not an EU Member State or an international organization if the agreements provide for the exemption from the VAT.

Special cases of exemption:

Exemption from excise duty shall also be granted to:

  • manufactured tobacco destroyed under the supervision of a competent institution;
  • manufactured tobacco provided it has been used for performing necessary tests in the course of production, mandatory research prescribed by legal acts when samples of manufactured tobacco are taken from the institutions authorized for the purpose, also manufactured tobacco intended for scientific research
 
Rate(s) Structure
  Specific Excise
(in national currency)
Specific Excise
(in national currency)
Ad Valorem Excise
per 1,000 units per kg % of retail price
Cigarettes 45.47 25.00 %
Cigars and Cigarillos 26.93
Fine cut smoking tobacco (for rolling of cigarettes) 54.16
Other smoking tobacco 54.16

Comments

Before 28 Feb 2015 excise rates for cigarettes were 45.47 euro + 25 % of retail price per 1,000 unit, for cigars and cigarillos - 26.93 euro per kg; the combined rate of excise duty to cigarettes was not less than 74.15 euro per 1,000 cigarettes.

As of 1 Mar 2015 excise rates for cigarettes are (48.08 euro + 25 %), cigars and cigarillos (28.09 euro). From 1 Mar 2015 it is provided that the combined rate of excise duty to cigarettes shall not be less than 77.91 euro per 1,000 cigarettes.

 
Tax due date

The chargeable amount of excise duty must be paid not later than by the end of the time period set for filing an excise duty return.

Tax period for tax warehouse keeper, registered consignor or registered consignee is a calendar month at the end of which the tax warehouse keeper, registered consignor or registered consignee must, by the 15th day of the month following the end of the tax period, submit an excise duty return. Persons who are not tax warehouse keepers, registered consignors or registered consignees must not later than within 5 working days from the day of delivery of goods to the Republic of Lithuania submit the excise duty return on these goods. Any person that breaches the requirements of the Law and produces in any manner goods on which excise duty is chargeable must not later than on the following working day after production of the goods file an excise duty return on these goods. Any other person to whom excise duty becomes chargeable must not later than on the next working day after the emergence of the liability file the excise duty return and the declare therein the amount of the excise duty chargeable.

When excise duty amount payable for the tax period exceeds the threshold of EUR 15,000 such tax warehouse keeper (or the registered consignee) must every ten days calculate the excise duty and pay as follows:

  1. for the first ten days of the tax period - by the 15th day of the same month;
  2. for the second ten days of the tax period - by the last day of the same month;
  3. for the remaining days of the tax period - by the end of time period for filing an excise return.

A tax payer that has the right to payment suspension must pay excise duty on imported excise goods not later than by 16th day of the next month for all the goods released for free circulation during the previous calendar month. A tax payer that has no right to payment suspension must pay excise duty on imported excise goods at the time of the execution of customs formalities (before release into free circulation). The right to payment suspension is granted to taxpayers who submit to the customs authority the guarantee for the fulfilment of excise duty.

 
Tax collector

Amount of excise duty must be paid into the cumulative account of the local tax administrator of the territory where the tax warehouse is located or in other cases into the account of the local tax administrator in whose territory they are registered as tax payers.

Excise duty on imported excise goods must be paid to into the account of customs office.

Payment of excise duty is monitored by the State Tax Inspectorate. The State Tax Inspectorate also monitors payment of excise duty on imported goods, where they are delivered, following the procedure laid down in the Law, to a tax warehouse. Payment of excise duty on imported goods other than those mentioned above is monitored by the Territorial Customs.

 
Special features
 
Economic function







Comments
 
Environmental taxes



Comments
 
Tax revenue
ESA95 code d214ad + d2122cb

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 698.51 LTL 2.10
2011 643.68 LTL 2.06
2010 554.16 LTL 1.98
2009 690.40 LTL 2.56
2008 684.20 LTL 2.09
2007 407.50 LTL 1.40
2006 352.70 LTL 1.47
2005 258.40 LTL 1.23
2004 218.90 LTL 1.20
2003 202.70 LTL 1.22
2002 173.30 LTL 1.14
2001 170.80 LTL 1.20
2000 142.30 LTL 1.06
1999 203.40 LTL 1.60
1998 150.10 LTL 1.15
1997 110.80 LTL 0.94
1996 79.20 LTL 0.81
1995 37.00 LTL 0.48

Comments