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Measure Name
Date when measure came into force
Rate increases - Alcoholic beverages 2014/04/01
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Generic Tax Name Excise duty - Alcoholic beverages (EU harmonised)
Tax name in the national language Akcizai už etilo alkoholį ir alkoholinius gėrimus
Tax name in English Excise tax for alcoholic beverages
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, registered consignees or to the importers. In certain cases excise duty is chargeable also to other persons.

 
Tax object and basis of assessment

Ethyl alcohol and alcoholic beverages are subject to excise duty.

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 hectolitre of the alcohol for alcoholic beverages.

 
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 official activities of foreign diplomatic missions and consular posts in the Republic of Lithuania and for the personal use of the members of diplomatic missions and consular posts and their family members living together, where aforesaid persons are not citizens of the Republic of Lithuania and have a permanent address or usually reside outside the Republic of Lithuania;
  • 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 supplied for the fuelling and provisioning of passenger and/or cargo ships and/or aeroplanes on international routes;
  • are intended for international organisations and the representations of the organisations, as well as members of the said organisations or representations to the extent provided for in the international agreements establishing the international organisations 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 organisation if the agreements provide for the exemption from the VAT. 

Special cases of exemption:

Exemption from excise duty shall also be granted to:

  1. ethyl alcohol, recognised as denatured ethyl alcohol which is granted exemption from excise duty;
  2. beer, wine and other fermented beverages produced by a natural person, provided these beverages are for personal use only;
  3. ethyl alcohol that is an ingredient of pharmaceutical products or veterinary medicine as well as ethyl alcohol that is used for personal and public health care, pharmaceutical activities, veterinary pharmacy, for veterinary practice purposes or for implementation of functions of the institutions that perform state control of pharmaceutical products, food and veterinary products is exempt from excise duties;

  4. ethyl alcohol and alcoholic beverages intended for the production of vinegar,
  5. ethyl alcohol and alcoholic beverages intended for the production of chocolates where the amount of absolute ethyl alcohol used for the production of net 100 kilograms of chocolates does not exceed 8.5 litres of absolute ethyl alcohol,
  6. ethyl alcohol and alcoholic beverages intended for the production of food products other than those referred in subparagraph 5 of this paragraph, provided not more than 5 litres of absolute ethyl alcohol is used for producing net 100 kilograms of these products;
  7. ethyl alcohol and alcoholic beverages intended for the production of food products and/or production of flavours and their mixtures used for the production of non-alcoholic drinks with an actual alcoholic strength in volume not exceeding 1.2%;
  8. dehydrated ethyl alcohol intended for the production of bioethyl tributyl ether according to the procedure established by the Law of the Republic of Lithuania on Biofuel, Bio-oils.
 
Rate(s) Structure
Beer
Standard rate
(in national currency)
Reduced rate
(in national currency)
  "low alcohol" "independent small breweries"
per hl
per °Plato
per hl
per °alcohol
per hl
per °alcohol
per hl
per °Plato
per hl
per °alcohol

Wine
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Fermented beverages other than wine and beer
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Intermediate products
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still
Sparkling

Ethyl alcohol
  Standard rate
(in national currency)
Reduced rate
(in national currency)
  per hl per hl
Still

Reduced rates (general comments):

  • Beer: Low alcohol: not exceeding 2.8%, Independent small breweries: yearly production limited to 200,000 hl
  • Wine: <= 8,5% vol.
  • Fermented beverages other than wine and beer: <= 8.5% vol.
  • Intermediate products: <= 15% vol.
  • Ethyl alcohol: yearly production limited to 10 hl of pure alcohol
Comments

All the rates are presented in Euro

 
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 and 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 d214aa + d214ab + d214ac +d2122ca

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 861.27 LTL 2.58
2011 806.39 LTL 2.58
2010 782.07 LTL 2.79
2009 831.55 LTL 3.09
2008 984.50 LTL 3.01
2007 838.70 LTL 2.89
2006 721.90 LTL 3.00
2005 596.10 LTL 2.84
2004 543.70 LTL 2.98
2003 499.60 LTL 3.00
2002 469.40 LTL 3.09
2001 439.70 LTL 3.10
2000 428.50 LTL 3.21
1999 422.80 LTL 3.33
1998 664.50 LTL 5.10
1997 527.50 LTL 4.50
1996 375.80 LTL 3.87
1995 287.40 LTL 3.70

Comments