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Excise Duties

The following goods are subject to excise duty:

  • Ethyl alcohol and alcoholic beverages
  • Manufactured tobacco
  • Raw tobacco
  • Heated tobacco products and electronic cigarette liquids
  • Energy products
  • Coal, coke and lignite;
  • Electricity
  • Unmanufactured tobacco

Excise Duty Rates 

At present the following excise duty rates are in effect in Lithuania:

For ethyl alcohol and alcoholic beverages (per hectolitre of product):

Beer:
  • EUR 7,82 per 1% of actual alcohol strength, % vol
  • independent small breweries (producing not more than 80 thousand hectoliters of beer per calendar year) for the first 10 thousand hectoliters — EUR 3.91 per 1% of factual alkohol content
Wine made of fresh grapes and other fermented beverages:
  • with actual alcohol strength by volume of not more than 8,5% — EUR 78
  • other — EUR 181
Intermediate products:
  • with actual alcohol strength by volume of not more than 15% — EUR 200
  • with actual alcohol strength by volume of more than 15% — EUR 285

Ethyl alcohol:

  • EUR 2,163 per hectolitre of pure ethyl alcohol

For manufactured tobacco:

Cigarettes:
  • specific element — EUR 74,3 and
  • ad valorem rate — 25%, but the combined excise duty rate shall not be less than EUR 122,5 per 1,000 cigarettes
Cigars and cigarillos:
  • EUR 66 per kg of product

Smoking tobacco:

  • EUR 97 per kg of product

Heated tobacco products and alternative products to them, electronic cigarette liquid and raw tobacco:

Heated tobacco products and alternative products to them:

  • EUR 45,6 per 1,000 units of heated tobacco products

Electronic cigarette liquids:

  • EUR 0,15 per millilitre of liquid

Raw tobacco

  • EUR 97 per kg of raw tobacco

For energy products:

Motor spirit:
  • unleaded — EUR 466 per 1,000 litres of product
  • containing lead — EUR 579,24 per 1,000 litres of product

Kerosene:

  • EUR 330,17 per 1,000 litres of product

Gas oils (diesel fuels):

  • EUR 372 per 1,000 litres of product

Gas oil for heating:

  • EUR 21,14 per 1,000 litres of product
Gas oil used for agricultural and fishing activities:
  • EUR 60 per 1,000 litres of product
Liquid fuels (heavy fuel oils):
  • EUR 15,06 (per ton)
Liquefied petroleum gas (LPG):
  • EUR 304,10 (per ton)
Natural gas: 

used as heating fuel:

  • for industrial purposes – EUR 0,54 (per MWh)

  • for other purposes – EUR 1,08 (per MWh)

used as motor fuels – EUR 0 (per MWh)

used for other purposes – EUR 23,60 (per MWh)

For coal, coke and lignite (per ton of product):

Coal:
  • used for industrial purposes – EUR 3,77
  • for other purposes – EUR 7,53
Coke and lignite:
  • used for industrial purposes – EUR 4,63
  • for other purposes – EUR 8,98

For electricity (per MWh):

Electricity:
  • used for industrial purposes – EUR 0,52
  • for other purposes – EUR 1,01

Taxpayers

The owners of tax warehouses,  registered consignees of excise goods or registered consignors of excise goods, importers, and in the cases provided for by law – also other persons, are liable to calculate and pay excise duty to the State budget.

Regulation in the European Union 

Excise duty procedures are strictly regulated in the European Union, given that this tax, as a consumption tax, has a fundamental impact on the creation of an internal market without borders.

Council  Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty is the main document establishing the excise system (i. e. the system of tax warehouses, excise duty suspension arrangement, obligations of taxpayers etc.).

Other directives concerning individual groups of excise objects and laying down the structure of taxation and minimum excise duty rates:

  1. Ethyl alcohol and alcoholic beverages — Council Directive of 92/83/EEC of 19 October 1992 on the harmonization of the structures of excise duties on alcohol and alcoholic beverages and Council Directive 92/84/EEC of 19 October 1992 on the approximation of the rates of excise duty on alcoholic beverages;
  2. Manufactured tobacco — Council Directive 2011/64/EU of 21 June 2011 on the structure and rates of excise duty applied to manufactured tobacco;
  3. Energy products and electricity — Council Directive 2003/96/EU of 27 October 2003 restructuring the Community framework for the taxation of energy products and electricity.

Regulation in Lithuania 

Republic of Lithuania Law on Excise Duties No. I-429 adopted on 12 April 1994, which has been in force from 22 April 1994 to 30 June 2002.

A new version of Republic of Lithuania Law on Excise Duties No. IX-569 came into force on 1 July 2002, which has implemented all the main provisions of the European Union legislation regulating excise duty arrangements. However, the provisions whose application was only possible after Lithuania has become a member of the European Union and certain provisions on the harmonisation of excise duty rates have not been transposed into the Law.

Republic of Lithuania Law Amending the Law on Excise Duties No. IX-1987 adopted on 29 January 2004, which came into force on 1 May 2004. This Law has fully transposed the provisions of the European Union legislation regulating the arrangements for excise duty, with the exception of the provisions for transposition of which Lithuania has been granted a transitional period.

Republic of Lithuania Law Amending the Law on Excise Duties No. XI-722 adopted on 1 April 2010, which transposed 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, providing for the movement and control of excise goods under a duty suspension  arrangement in all Member States of the European Union to be carried out in the computerised control system for the movement of excise goods by means of electronic administrative documents.

Clarifications of the Provisions of the Law on Excise Duties

Taxpayers wishing to receive advice on the payment of excise duties or information about the application of the Republic of Lithuania Law on Excise Duties and relevant bylaws, following the provisions of the Republic of the Lithuania Law on Tax Administration, should approach the State Tax Inspectorate.

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Last updated: 19-01-2022