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Measure Name
Date when measure came into force
Excise tax for energy products 2013/01/01
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Generic Tax Name Excise duty - Energy products (EU harmonised)
Tax name in the national language Akcizai už energetinius produktus
Tax name in English Excise tax for energy products
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 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.

 
Tax object and basis of assessment

The following goods are subject to excise duty:

  • energy products;
  • coal, coke, lignite;
  • electricity;
  • other products if sold or used as motor fuel, fuel additives or as heating fuel.

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 liters of the product for energy products (for heavy fuel, orimulsion and LPG - per ton, for natural gas - 1,000m3);
  • per ton of the product for coal, coke and lignite;
  • per MWh for electricity.
 
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:

  • 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 supplied for the fuelling and provisioning of passenger and/or cargo ships and/or aero planes on international routes;
  • are intended for the use by the military units of NATO countries other than the Republic of Lithuania or accompanying civilian personnel when the units take part in joint military operations, exercise or other joint military event;
  • 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:

  • motor fuels supplied for use as fuel for the purpose of air navigation (including aircraft fuel used in the field of the manufacture, development, testing, maintenance and servicing of aircraft), except for aircraft fuel supplied to airplanes used for private pleasure flying;
  • ship fuel (motor fuel) supplied for fuelling of ships for use as fuel for the purposes of navigation within Community waters (including fishing), other than ship fuel supplied to private pleasure craft;
  • energy products when they are used for purposes other than as fuel (motor fuel), heating fuel or extenders of fuel (motor fuel);
  • energy products used for the production of all types of electricity, with the exception of energy products used for the needs of the producer as motor fuel or as fuel used for heating;
  • energy products imported into the Republic of Lithuania in the tank of vehicles or in appropriate reserve motor fuel and lubricant canisters provided for in the technical documentation of the producers from which the motor fuel and lubricants are supplied directly to stationary systems of motor fuel supply and lubrication;
  • coal sold or in any other way transferred into ownership to the residents;
  • electricity from renewable energy sources;
  • electricity used by households and charitable organizations;
  • natural gas used as motor fuel in local regular busses.
 
Rate(s) Structure
Petrol
  per 1,000 litres
Leaded 579.24
Unleaded 434.43
Gas oil
  per 1,000 litres
Propellant use 330.17
Industrial/Commercial use 330.17
Heating - Business use 21.14
Heating - Non-business use 21.14
Kerosene
  per 1,000 litres
Propellant use 330.17
Industrial/Commercial use 330.17
Heating - Business use 330.17
Heating - Non-business use 330.17
Heavy fuel oil
  per 1,000 kg
Heating - Business use 15.06
Heating - Non-business use 15.06
Liquid Petroleum Gas (LPG)
  per 1,000 kg
Propellant use 304.10
Industrial/Commercial use 304.10
Heating - Business use 0.00
Heating - Non-business use 0.00
Natural Gas
  per gigajoule
Propellant use 5.83
Industrial/Commercial use 0.00
Heating - Business use 0.00
Heating - Non-business use 0.00
Coal
  per gigajoule per 1,000 kg
Heating - Business use 3.77
Heating - Non-business use 7.53
Coke
  per gigajoule per 1,000 kg
Heating - Business use 4.63
Heating - Non-business use 8.98
Lignite
  per gigajoule per 1,000 kg
Heating - Business use 4.63
Heating - Non-business use 8.80
Electricity
  per MWh
Business use 0.52
Non-business use 1.01

Comments

Natural Gas

 

 

per 1,000 m3

Propellant use

219.53

Industrial/Commercial use

 

Heating - Business use

 

Heating - Non-business use

 

 
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 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:

  • for the first ten days of the tax period - by the 15th day of the same month;
  • for the second ten days of the tax period - by the last day of the same month;
  • 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 d214ae + d214af + d2122cc + d2122cd

Year
Annual tax revenue (millions)
Currency
Tax revenue as % of GDP
Tax revenue as % of total tax revenue
2012 1,769.68 LTL 5.31
2011 1,716.43 LTL 5.49
2010 1,690.70 LTL 6.03
2009 1,736.70 LTL 6.45
2008 1,686.20 LTL 5.16
2007 1,557.90 LTL 5.37
2006 1,301.10 LTL 5.40
2005 1,186.00 LTL 5.65
2004 1,109.50 LTL 6.08
2003 1,081.10 LTL 6.49
2002 967.10 LTL 6.36
2001 895.20 LTL 6.31
2000 801.50 LTL 6.00
1999 938.50 LTL 7.38
1998 777.30 LTL 5.97
1997 513.10 LTL 4.38
1996 373.00 LTL 3.84
1995 295.20 LTL 3.80

Comments