BDAR

Excise Duties

The following goods are subject to excise duties:

  • Ethyl alcohol and alcoholic beverages
  • Manufactured tobacco
  • Heated tobacco products and electronic cigarette liquid
  • Energy products
  • Coal, coke and lignite
  • Electricity

Excise Duty Rates 

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

Ethyl alcohol and alcoholic beverages (per hectolitre of product):

Beer:
  • EUR 7,11 per 1% of factual alcohol content
Wine made of fresh grapes and other fermented beverages:
  • with the factual alcohol content maximum 8.5% by volume — EUR 65,45;
  • other — EUR 164,67;
Intermediate products:
  • with the factual alcohol content maximum 15% by volume — EUR 185,82;
  • with the factual alcohol content exceeding 15% by volume — EUR 264,52;

Ethyl alcohol:

  • EUR 1832 per hectolitre of pure ethyl alcohol.

Manufactured tobacco:

Cigarettes:
  • specific element — EUR 62,25 and
  • ad valorem rate — 25%, but the overall excise duty shall not be less than EUR 102 per 1000 cigarettes;
Cigars and cigarillos:
  • EUR 42 per kg of product;

Smoking tobacco:

  • EUR 68,6 per kg of product.

 Heated tobacco products and electronic cigarette liquid:

Heated tobacco products:
  • EUR 68,6 per kg of tobacco;

Electronic cigarette liquid:

  • EUR 0,12 per milliliter of liquid.

Energy products (per 1000 litres of product):

Engine petrol:
  • unleaded — EUR 466;
  • leaded — EUR 579,24;

Kerosene:

  • EUR 330,17;

Gas oil:

  • EUR 372;

Gas oil for heating:

  • EUR 21,14;
Gas oil used for agricultural (including piscicultural purposes):
  • EUR 60;
Heavy fuel oil:
  • EUR 15,06 (per ton of product);
Petroleum gas and gas hydrocarbons:
  • EUR 304,10 (per ton of product).
Natural gas: 

used as heating fuel:

  • business use – EUR 0,54 (for megawatt hour);

  • other use – EUR 1,08 (for megawatt hour);

used as motor fuel – EUR 0 (for megawatt hour);

other use – EUR 23,60 (for megawatt hour).

Coal, coke and lignite (per ton of product):

Coal:
  • Business use -  EUR 3,77;
  • Other use - EUR 7,53;
Coke and lignite:
  • Business use -  EUR 4,63;
  • Other use - EUR 8,98;

Electricity (per MWh):

Electricity:
  • Business use – EUR 0,52;
  • Other use – EUR 1,01.

Excise Duty Payers 

Authorised warehouse keepers, registered consignees, registered consignors, importers and, in cases established by the law - other persons must calculate and pay excise duties to the state budget.

Regulation in the European Union 

The European Union excise procedures are strictly regulated, bearing in mind that this tax as a consumption tax has a significant impact on the development of the internal market without borders.

Council  Directive of 16 December 2008 No. 2008/118/EC concerning the general arrangements for excise duty and repealing Directive 92/12/EEC is the main document establishing the excise taxation system (i. e. the system of tax warehouses, regime of temporary deferral of payment of excise duties, tax payers duties etc.).

Other directives pertain to individual groups of products subject to excise duty and establish the structure of taxation and the minimum excise duty rates:

  1. ethyl alcohol and alcoholic beverages — Council Directive of 19 October 1992 No. 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages and Council Directive of 19 October 1992 No. 92/84/EEC on the approximation of the rates of excise duty on alcoholic beverages;
  2. manufactured tobacco — Council Directive of 21 June 2011 No 2011/64/EU on the structure and rates of excise duty applied to manufactured tobacco;
  3. energy products and electricity — Council Directive of 27 October 2003 No.2003/96/EC 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 was adopted on 12 April 1994 and was in effect from 22 April 1994 till 30 June 2002.

A new version of Republic of Lithuania Law on Excise Duties No. IX-569 came into effect on 1 July 2002  and implemented all  key provisions of EU legal acts governing excise duties. However, the provisions — the application of which was subject to Lithuania’s EU accession  — as well as certain provisions concerning harmonisation of excise duties were not transposed to the law.

Republic of Lithuania Law Amending the Law on Excise Duties No. IX-1987 was adopted on 29 January 2004 and came into effect on 1 May 2004. This law represents the final transposition of the provisions of the EU legal acts governing excise duties into Lithuanian law with the exception of provisions for the transposition of which Lithuania has been granted a transitional period.

Republic of Lithuania Law Amending the Law on Excise Duties Nr. XI-722 was adopted on 1 April 2010, which transposed the provisions of the Council Directive 2008/118/EC on the general arrangements for excise duty and repealing Directive 92/12/EEC, establishing the computerized Excise Movement and Control System for the movement of excise goods under duty suspension regime.

Clarification of Provisions of the Law on EXCISE

Taxpayers wishing to obtain consulting on payment of excise duties or information about the application of the Law on Excise Duties andrelevant bylaws should approach the State Tax Inspectorate as provided for in the Law on Tax Administration.

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Last updated: 17-01-2020