Taxes in Europe Database v2
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.
Excise duty is entered into the State budget.
All the territory of the Republic of Lithuania.
Excise duty is chargeable to the authorised warehousekeeper, the registered or non-registered trader or the person who produced the excise goods. In certain cases excise duty is chargeable also to other persons.
The following goods 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:
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:
Special cases of exemption:
Exemption from excise duty shall also be granted to:
per 1,000 m3
Heating - Business use
Heating - Non-business use
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 and registered trader is a calendar month at the end of which the tax warehouse keeper and the registered trader 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 or registered traders 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 trader) must every ten days calculate the excise duty for the warehouse and pay as follows:
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.
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.