Taxes in Europe Database v2
Law on Fees and Charges No. VIII-1725 was adopted by Parliament of the Republic of Lithuania in 2000/06/13, came into force from 2001/01/01. It replaced Law on The Stamp Duty No. I-508 adopted in 1994/06/23 and Law on Local Fees and Charges No. I-1365 adopted in 1996/06/06.
State fees and charges are credited to the budget from which the institution providing a service is maintained. Fees and charges for the services provided by the Bank of Lithuania are credited to the state budget. Local fees and charges are credited to the budget of the municipality which has established local fees and charges.
The territory of the Republic of Lithuania. Local fees and charges are applied in the territory of respective municipality.
Fees and charges are paid by natural and legal persons, except the Bank of Lithuania.
State fees and charges are levied for the provision of the services of the State, municipalities or governmental institutions.
The institutions have no right to demand from legal and natural persons any other remuneration for services provided except for the payment of a state fee or charge set forth in this Law.
A municipal council has the right to determine local fees and charges within the territory of the municipality only for the following:
As of 1 January 2015, maximum state fee or charge is 80,000 Euro.
The rates of state fees and charges are set taking into consideration the costs of the provision of the service, which include:
Municipal council, by its decision, establishes local fees and charges, approves the local fees and charges regulations and determines reductions for payers of local fees and charges and determines the cases of refund for local fees and charges.
Law lists certain services that are exempted from state fees and charges. A municipal council has the right to reduce, at the expense of its budget, the rate of state fees or charges for individual payers or to allow an exemption in those cases when state fees and charges are credited to the budget of the municipality.
State fee rates charged for rendered services are provided in the decision of the Government of the Republic of Lithuania.
Rates charged for rendered local services are provided in the decision of respective municipality council.
The rates for State fees and charges are revised annually and adjusted according to substantive expenses of services provided. The municipal council may, by a special decision, index the rates of local fees and charges once a year, by applying the annual consumer price index.
State fees and charges are paid (according to tariffs valid on the day of payment) before the services are provided. Local fees and charges are paid in accordance with municipality council decision.
State fees and charges - institutions which render respective services and State Tax Inspectorate, local fees and charges -municipalities.
The procedure of payment of state fees and charges is determined by the Government, for local fees and charges - by the municipal council.