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Bendra informacija

Tax

Excise duties

Main legal act

The Law on Excise Duty of the Republic of Lithuania (hereinafter – the Law on Excise Duty)

Taxpayers

Authorised warehouse keepers

Registered consignees of excise goods

Registered consignors of excise goods  

Other persons that may be under an obligation to pay excise duties

Subject to tax

Ethyl alcohol and alcoholic beverages

Manufactured tobacco

Energy products

Electricity

All other products become subject to excise duty if they are sold or used as motor fuel or additives

All other hydrocarbons indicated in Annex 1 of the Law on Excise Duty, except for peat, become subject to excise duty if they are sold or used as heating fuel

Tax rates

Beer is subject to an excise duty rate of EUR 7.11 for 1 percent of actual alcoholic strength by volume fixed per hectolitre of the product.

Wine of fresh grapes and other fermented beverages:

1. wine and other fermented beverages with an actual alcoholic strength by volume (in case of other fermented beverages – received only by fermentation) not exceeding 8.5% vol. are subject to an excise duty of EUR 65.46 per hectolitre of the product;

2. wine of fresh grapes and other fermented beverages not referred to in Article 24(1) of the Law on Excise Duty are subject to an excise duty of EUR 164.67 per hectolitre of the product.

Intermediate products:

1. intermediate products with an actual alcoholic strength by volume not exceeding 15% vol. are subject to an excise duty of EUR 185.82 per hectolitre of the product;

2. intermediate products with an actual alcoholic strength by volume exceeding 15% vol. are subject to an excise duty of EUR 264.52 per hectolitre of the product.

Ethyl alcohol is subject to an excise duty of EUR 1665.04 per hectolitre of absolute ethyl alcohol.

Excise duty on cigarettes is levied at a combined rate. It consists of a specific element (EUR 59 for 1,000 cigarettes) and the ad valorem component (25% of the maximum retail price). However the combined rate (i.e. the sum of a specific and element and ad valorem component cannot be less than EUR 96 per 1,000 cigarettes).

Cigars and cigarillos are subject to an excise duty of EUR 37 per kilogram of the product.

Smoking tobacco is subject to an excise duty of EUR 60.24 per kilogram of the product.

Unleaded petrol is subject to an excise duty of EUR 434.43 per 1,000 litres of the product.

Leaded petrol is subject to an excise duty of EUR 579.24 per 1,000 litres of the product.

Kerosene is subject to an excise duty of EUR 330.17 per 1,000 litres of the product.

Gas oils are subject to an excise duty of EUR 347 per 1,000 litres of the product.

Heating gas oils (domestic heating fuel) is subject to an excise duty of EUR 21.14 per 1,000 litres of the product.

Gas oils intended for use by entities producing agricultural products in agriculture, including aquaculture and commercial fishing in inland waters activity, are subject to an excise duty of EUR 56 per 1,000 litres of the product.

Energy products classified under subheadings KN 2710 19 91–2710 19 99 are subject to an excise duty of EUR 347 per 1,000 litres of the product.

Heating energy products classified under subheadings KN 2710 19 91–2710 19 99 are subject to an excise duty of EUR 21.14 per 1,000 litres of the product.

Liquid fuel (heavy fuel oils) conforming to the properties established by the Government of the Republic of Lithuania or an institution authorised by it and orimulsion are subject to an excise duty of EUR 15.06 per tonne of the product.

Liquid fuel (heavy fuel oils) not conforming to the properties established by the Government of the Republic of Lithuania or an institution authorised by it are subject to an excise duty of EUR 347 per 1,000 litres of the product.

Heating liquid fuel (heavy fuel oils) are subject to an excise duty of EUR 21.14 per 1,000 litres of the product.

Petroleum gas and gaseous hydrocarbons used as fuel (motor fuel), their substitutes and additives are subject to an excise duty of EUR 304.10 per tonne of the product.

Electricity is subject to an excise duty of EUR 1.01 per megawatt hour of electricity.

Electricity used for business purposes is subject to an excise duty of EUR 0.52 per megawatt hour of electricity.

Coal is subject to an excise duty of EUR 7.53 per tonne of the product.

Coal used for business purposes is subject to an excise duty of EUR 3.77 per tonne of the product.

Coke and lignite are subject to an excise duty of EUR 8.98 per tonne of the product.

Coke and lignite used for business purposes are subject to an excise duty of EUR 4.63 per tonne of the product.

Natural gas used as motor fuel (in mechanisms) is subject to an excise duty of EUR 23.60 per megawatt hour of electricity of the product.

Heating natural gas is subject to an excise duty of EUR 1.08 per megawatt hour of electricity.

Heating natural gas used for business purposes is subject to an excise duty of EUR 0.54 per megawatt hour of electricity.

Tax period

The tax period of an authorised warehouse keeper, registered consignee and registered consignor is a calendar month, upon the end of which they are obliged to submit an excise tax return by the 15th day of next month.

Persons who are not authorised warehouse keepers, registered consignees or registered consignors must submit a return no later than within 5 working days from the date of delivery of goods to the Republic of Lithuania.

Persons who are obliged to pay excise duty pursuant to subparagraphs 4, 5, 8, 10, 11 of paragraph 1 of article 9 of the Law on Excise Duty must submit their returns no later than the next working day from the date of incurrence of the obligation.

Main exemptions

Exemption from excise duty shall be granted for excise goods if they are:

1. exported or supplied in accordance with Article 19(1)(1) of the Law on Excise Duty;

2. are intended for official activities of foreign diplomatic missions and consular posts;

3. are brought in personal luggage of passengers and do not exceed the amounts prescribed by the Government of the Republic of Lithuania which natural persons (passengers) are allowed to bring into the country without import excise duties;

4. are supplied for the fuelling and provisioning of passenger and/or cargo ships and/or aircraft on international routes;

5. are intended for the use by the military units of the countries of the North Atlantic Treaty Organization (NATO) other than the Republic of Lithuania or accompanying civilian personnel;

6. are intended for international organisations recognised in the Republic of Lithuania and the representations of the organisations as well as members of said organisations or representations;

7. are acquired or imported under international treaties;

8. ethyl alcohol recognised as denatured ethyl alcohol which is granted exemption from excise duty;

9. beer, wine and other fermented beverages produced by a natural person, provided that these beverages are for personal use only (i.e., not for sale but solely for one's own or family's needs);

10. ethyl alcohol, which is the ingredient of pharmaceutical products, veterinary drugs, as well as ethyl alcohol used for purposes of personal and public health care, pharmaceutical activities, veterinary pharmacy, veterinary practice or for the functions implementation of the authorities carrying out the public pharmaceutical products, food and veterinary control;

11. ethyl alcohol and alcoholic beverages intended for the production of vinegar;

12. ethyl alcohol and alcoholic beverages intended for the production of chocolates where the amount of absolute ethyl alcohol used for the production of net 100 kilograms of chocolates does not exceed 8.5 litres;

13. ethyl alcohol and alcoholic beverages intended for the production of food products and/or production of flavours and their mixtures used for the production of non-alcoholic beverages with an actual alcoholic strength in volume not exceeding 1.2%;

14. dehydrated ethyl alcohol intended for the production of biofuels for transport and/or their mixtures and/or biofuel in accordance with the procedure laid down in the Law on Renewable Energy of the Republic of Lithuania;

15. other cases where excise goods are exempted from excise duty (or are subject to reduced excise duty rates).

Returns and payments

Excise duties must be paid no later than by the deadline for the submission of excise duty returns.

However, in cases where an advance payment of excise duty has been made the payable amount of excise duty shall be first of all credited from the advance payment.

Advance excise duty shall be paid by the 15th day of the current tax period, starting with the next tax period after the above mentioned condition proves in cases when the owner of a certain warehouse of excise goods or registered trader exceeds the average payable amount of 15 000 EUR of excise duty for 3 consecutive past tax periods. The amount of excise duty advance payment shall be equal to 1/3 of the total average payable excise duty, which was (or had to be) declared for 3 consecutive past tax periods, as set forth.

Other peculiarities

No excise duty must be paid if goods are moved from a warehouse to another warehouse under excise duty suspension arrangements. In such a case, an excise goods transport document (called electronic Administrative Document or e-AD) must be issued, indicating that no excise duty has been paid for the goods transported under excise duty suspension arrangements.