1.1. Contact organisation
[LT1] State Data Agency (Statistics Lithuania)
1.2. Contact organisation unit
Sectoral Statistics Division
1.3. Contact name
Confidential because of GDPR
1.4. Contact person function
Confidential because of GDPR
1.5. Contact mail address
29 Gedimino Ave., LT-01500 Vilnius, Lithuania
1.6. Contact email address
Confidential because of GDPR
1.7. Contact phone number
Confidential because of GDPR
1.8. Contact fax number
Confidential because of GDPR
2.1. Metadata last certified
28 April 2026
2.2. Metadata last posted
7 July 2023
2.3. Metadata last update
28 April 2025
3.1. Data description
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
3.2. Classification system
Environmental tax revenue is broken down by:
- A. type of environmental tax,
- B. sector/industry of tax payer
A. Classification according to type of environmental tax
For analytical purposes, the environmental taxes are divided into four categories:
- energy taxes (including CO2 taxes),
- transport taxes,
- pollution taxes,
- resource taxes (excluding taxes on oil and gas extraction).
B. Environmental taxes by economic activity
Environmental tax revenues are allocated to the different tax payers:
- by economic activity according to the statistical classification of economic activities in the European Community (NACE Rev.2)
- households as consumers
- non-residents
- not allocated (impossible to be allocated to one of the categories mentioned above)
3.3. Coverage - sector
Environmental taxes by economic activity data cover taxes payable by all sectors of the economy: producers (economic activities by NACE), households as consumers as well as non-residents.
3.4. Statistical concepts and definitions
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
3.5. Statistical unit
Data refer to environmental taxes collected by the government and payable by the different economic agents.
3.6. Statistical population
The target population are all production sectors by NACE, households as consumers and non-residents.
3.7. Reference area
Data are presented at national level.
3.8. Coverage - Time
From 2008 to 2024
3.9. Base period
Not applicable.
Million National Currency (MNAC)
The data refer to the calendar years.
6.1. Institutional Mandate - legal acts and other agreements
Statistics on environmental taxes are based on Regulation (EC) No. 691/2011 (Annex II) on European environmental economic accounts as amended by Regulation 538/2014, as well as legal acts in the area of national accounts. Data transmission became obligatory in September 2013. Before, Eurostat collected the data on a voluntary basis.
The basis for the national accounts tax aggregates is Table 9 "Detailed tax and social contribution receipts by type of tax or social contribution and receiving sub-sector including the list of taxes and social contributions according to national classification" of the ESA2010 transmission programme - Annex B of Regulation (EU) No. 549/2013 of the European Parliament and of the Council of 21 May 2013 on the European system of national and regional accounts in the European Union. Moreover, Commission Regulation (EC) N° 995/2001 of 22 May 2001 implementing Council and European Parliament Regulation (EC) N° 2516/2000 of 10 July 2000 on the recording of taxes and social contributions sets the rules for the data sources, time of recording and comparable treatment of taxes and social contributions assessed but unlikely to be collected.
6.2. Institutional Mandate - data sharing
Not applicable.
7.1. Confidentiality - policy
In the process of statistical data collection, processing and analysis and dissemination of statistical information, Statistics Lithuania fully guarantees the confidentiality of the data submitted by respondents (households, enterprises, institutions, organisations and other statistical units), as defined in the Confidentiality Policy Guidelines of Statistics Lithuania.
7.2. Confidentiality - data treatment
Statistical Disclosure Control Manual, approved by Order No DĮ-26 of 19 January 2024 of the Director General of the State Data Agency;
The State Data Governance Information System Data Security Regulations and Rules for the Secure Management of Electronic Information in the State Data Governance Information System, approved by Order No DĮ-163 of 20 August 2024 of the Director General of the State Data Agency.
8.1. Release calendar
Statistical information is published on the Official Statistics Portal according to the Official Statistics Calendar.
8.2. Release calendar access
Link to the release calendar: Official Statistics Calendar.
8.3. Release policy - user access
Statistical information is published on the Official Statistics Portal according to an Official Statistics Calendar, following the Official Statistics Dissemination Policy Guidelines and Statistical Information Preparation and Dissemination Rules
See concept 8.1
10.1. Dissemination format - News release
not applicable
10.2. Dissemination format - Publications
not applicable
10.3. Dissemination format - online database
10.3.1. Data tables - consultations
Not applicable.
10.4. Dissemination format - microdata access
Not applicable.
10.5. Dissemination format - other
not applicable
10.5.1. Metadata - consultations
Not applicable.
10.6. Documentation on methodology
not applicable
10.6.1. Metadata completeness - rate
Not applicable.
10.7. Quality management - documentation
not applicable
11.1. Quality assurance
Quality of statistical information and its production process is ensured by the provisions of the European Statistics Code of Practice and ESS Quality Assurance Framework.
In 2007, a quality management system, conforming to the requirements of the international quality management system standard ISO 9001, was introduced at the State Data Agency. Main trends in activity of the State Data Agency aimed at quality management and continuous development in the institution are established in the Quality Policy.
Monitoring of the quality indicators of statistical processes and their results and self-evaluation of statistical survey managers is regularly carried out in order to identify areas which need improvement and to promptly eliminate shortcomings.
More information on assurance of quality of statistical information and its preparation is published in the Quality Management section on the State Data Agency website.
11.2. Quality management - assessment
The indicators are analyzed by analyzing the quality of the information received. Additional quality control of statistical data at the macro level level is performed. The statistical indicators are compared with the indicators of the previous period and the corresponding other statistical surveys.
12.1. Relevance - User Needs
Not applicable.
12.2. Relevance - User Satisfaction
Not applicable.
12.3. Completeness
Environmental taxes payable by non-residents have not been reported.
12.3.1. Data completeness - rate
Not applicable.
13.1. Accuracy - overall
Not available.
13.2. Sampling error
Not applicable.
13.2.1. Sampling error - indicators
Not applicable.
13.3. Non-sampling error
Not applicable
13.3.1. Coverage error
Not applicable.
13.3.1.1. Over-coverage - rate
Not applicable.
13.3.1.2. Common units - proportion
Not applicable.
13.3.2. Measurement error
Not applicable.
13.3.3. Non response error
Not applicable.
13.3.3.1. Unit non-response - rate
Not applicable.
13.3.3.2. Item non-response - rate
Not applicable.
13.3.4. Processing error
Not applicable
13.3.5. Model assumption error
Not applicable.
14.1. Timeliness
The statistical data are submitting under EC regulation according to the deadline.
14.1.1. Time lag - first result
not applicable
14.1.2. Time lag - final result
Statistical information is published in the 11th month after the end of the reference year.
14.2. Punctuality
Lithuania transmitted the data to Eurostat on 25 April 2025.
14.2.1. Punctuality - delivery and publication
Not applicable.
15.1. Comparability - geographical
Statistical information is comparable across the EU
15.1.1. Asymmetry for mirror flow statistics - coefficient
Not applicable.
15.2. Comparability - over time
Comparability over time is fully guaranteed.
2008-2023
15.2.1. Length of comparable time series
Since 2008
15.2.2. Comparability - over time detailed
| Tax type |
Reference period |
Reasons for breaks |
|---|---|---|
| Not applicable. |
|
|
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|
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15.3. Coherence - cross domain
Coherent with National Tax List
15.3.1. Coherence - sub annual and annual statistics
not applicable
15.3.2. Coherence - National Accounts
Coherent with ESA requirements.
15.3.2.1. Coherence - National Accounts detailed
| Tax type |
Discrepancy |
Size of discrepancy |
Reasons |
|---|---|---|---|
| Not available. |
Not available. |
Not available. |
Not available. |
15.4. Coherence - internal
Totals and subtotals are correct
Administrative data are used.
17.1. Data revision - policy
Revisions of statistical indicators are performed in accordance with the General Principles behind the Performance, Analysis and Announcement of Revisions of Statistical Indicators, approved by Order No DĮ-262 of 30 December 2013 of the Director General of Statistics Lithuania. Users are informed about scheduled revisions in advance through a Calendar of Scheduled Revisions of Statistical Indicators.
17.2. Data revision - practice
The results published are final and not revised later.
17.2.1. Data revision - average size
Not available.
17.2.2. Status of data
Transmitted data can be considered as final
18.1. Source data
The main sources of statistical data for the preparation of the Environmentally Related Tax Accounts are the data of Statistics Lithuania on tax statistics, public finance statistics, national accounts, and the data of the State Tax Inspectorate under the Ministry of Finance.
18.1.1. Source data detailed
|
|
Tax Name/ESA Code |
Source data for compiling tax revenue by payer |
|---|---|---|
| Energy taxes |
Oil and other oil products. |
Inter-Community Data Warehouse |
| Electricity |
Inter-Community Data Warehouse |
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| Transport taxes
|
Car registration taxes D214D |
State Enterprise Regitra which registers vehicles |
| Conveyance taxes D29B |
Inter-Community Data Warehouse |
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| Pollution taxes |
Pollution taxes D29F |
Inter-Community Data Warehouse |
|
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| Resource taxes |
Deductions from revenue according to the RoL Forestry law D214I |
Inter-Community Data Warehouse |
|
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|
18.2. Frequency of data collection
Annual
18.3. Data collection
Not available.
18.4. Data validation
The results are analysed, the reasons for changes in the values are determined. The results are compared with the previous periods and administrative data sources.
18.5. Data compilation
Data of the Inter-Community Data Warehouse, State Tax Inspectorate under the Ministry of Finance are used. Every enterprise/tax payer is linked with the Statistical Business Register (SBR) by an enterprise code. An SBR activity code is attached to every enterprise. Taxes paid are broken down by economic activity using SBR activity codes. Energy taxes (excises on produced and imported oil and other petroleum products) are broken down by activity and households using data from supply–use tables.
18.5.1. Imputation - rate
Not applicable.
18.5.2. Use of imputation methods
| Tax type |
Reference years |
Method for breaking down revenue to payer |
|---|---|---|
| Excise duty on fuel for heating/Energy tax |
2008-2018 |
Excise duty on fuel for heating actually pay enterprises from activity 35 by NACE rev.2 “Electricity, gas, steam and air conditioning supply”. |
| Excise duty on kerosene/Energy tax |
2008-2018 |
Excise duty on kerosene, its substitutes and additives actually pay enterprises from activity 51 by NACE rev.2 “Air transport”. |
| Excise duty on fuel for motor vehicles/Energy tax |
2008-2018 |
Excise duty on fuel for motor vehicles is paid by households as well as enterprises by activities. These excises were split by activities and households using data from tables on Supply and Use and data from Energy balances. The share of used petroleum products for intermediate consumption was the basis for the calculation of excises by activities. Expenditure for petroleum products by households was the basis for excise calculation for households, as well as consumption of different kind of fuel in kind from Energy balances. |
| Pollution tax | Data have been collected from Inter-Community Data Warehouse. Every enterprise taxpayer is linked with the Statistical Business Register (SBR) by an enterprise code. An SBR activity code is attached to every enterprise. Taxes paid are broken down by economic activity using SBR activity codes | |
| Transport tax | Data have been collected from Inter-Community Data Warehouse. Every enterprise taxpyer is linked with the Statistical Business Register (SBR) by an enterprise code. An SBR activity code is attached to every enterprise. Taxes paid are broken down by economic activity using SBR activity codes | |
| Resource tax | Data have been collected from Inter-Community Data Warehouse. Every enterprise taxpyer is linked with the Statistical Business Register (SBR) by an enterprise code. An SBR activity code is attached to every enterprise. Taxes paid are broken down by economic activity using SBR activity codes |
18.5.3. Compilation of estimations
Not available.
18.5.4. Compilation of revenue payable by non-residents
Not available.
18.5.5. Compilation of revenue broken down by payer for years before 2008
Data were not compiled before 2008.
18.6. Adjustment
Not applicable
18.6.1. Seasonal adjustment
Not applicable.
Data presents environmental tax revenue (by tax category - energy, transport, pollution and resource taxes) broken down by economic activity (tax payer), using the NACE classification for production activities extended to cover taxes payable by households and non-residents.
28 April 2025
The environmental tax statistics are compiled based on Eurostat’s 2013 'Environmental taxes - a statistical guide'. Environmental tax is defined as "A tax whose tax base is a physical unit (or a proxy of a physical unit) of something that has a proven, specific negative impact on the environment, and which is identified in ESA2010 as a tax".
Environmental tax statistics are part of European environmental economic accounts, which constitute satellite accounts to national accounts. Thus, environmental tax statistics follows ESA2010 definition of ‘taxes’. Consequently, only payments that are identified as taxes in the national accounts can be reported as environmental taxes whereas other types of payments to government are not excluded from the scope of the data collection. Compliance with the tax definition of the national accounts improves international comparability of the statistics, and is in line with the guidance, concepts and definitions of the System of environmental and economic accounting (SEEA).
Data refer to environmental taxes collected by the government and payable by the different economic agents.
The target population are all production sectors by NACE, households as consumers and non-residents.
Data are presented at national level.
The data refer to the calendar years.
Not available.
Million National Currency (MNAC)
Data of the Inter-Community Data Warehouse, State Tax Inspectorate under the Ministry of Finance are used. Every enterprise/tax payer is linked with the Statistical Business Register (SBR) by an enterprise code. An SBR activity code is attached to every enterprise. Taxes paid are broken down by economic activity using SBR activity codes. Energy taxes (excises on produced and imported oil and other petroleum products) are broken down by activity and households using data from supply–use tables.
The main sources of statistical data for the preparation of the Environmentally Related Tax Accounts are the data of Statistics Lithuania on tax statistics, public finance statistics, national accounts, and the data of the State Tax Inspectorate under the Ministry of Finance.
See concept 8.1
The statistical data are submitting under EC regulation according to the deadline.
Statistical information is comparable across the EU
Comparability over time is fully guaranteed.
2008-2023
