Acceptance of the documents on the assurance of tax compliance

Name of the service

Acceptance of the documents on the assurance of tax compliance.

Recipients of the service

Tax payers.

Description of the service

Owners of the warehouses, registered consignors, registered consignees or persons receiving goods from another Member State whose excise duties were paid in another Member State, or sellers of goods or their fiscal agents (hereinafter — Other Parties) transporting such goods to the Republic of Lithuania must provide the Tax Administrator with a document on suretyship (guarantee) or cash deposit to ensure the fulfilment of tax obligations.

Owners of warehouses, registered consignors, registered consignees or Other Parties wishing not to provide a document on suretyship (guarantee) or provide such documents with lower amounts indicated shall apply to the Tax Administrator by lodging a request.

Suretyship documents (guarantees) submitted and cash deposits made to ensure payment of excise duties  are registered in the Excise Duty Information System.

The Tax Administrator shall also have the right to request to submit a document on suretyship (guarantee), when tax loan agreement is concluded and payment of arrears is deferred or divided into instalments according to the new terms, when tax arrears are taken over and in other cases where in accordance with the requirements of legislation the Tax Administrator has the right to request to guarantee tax compliance.

The original copy of the suretyship document has to be submitted to the Tax Administrator.

Service provision term

It shall be decided, whether a document is acceptable within 4 working days from the receipt of the suretyship document (guarantee) or the cash deposit of the owner of warehouse, registered recipient, registered sender or the Other Party.

Should the other tax payer submit a suretyship or guarantee document failing to comply with the requirements, the Tax Administrator shall no later than within 10 working days draft a free form motivated refusal to accept it.

Service provision methods

Owners of warehouses of excise goods, registered consignors, registered consignees and Other Parties shall submit the documents guaranteeing the fulfilment of obligations (except for the confirmation of the payment of cash deposit) directly;

Owners of warehouses of excise goods, registered consignors, registered consignees and Other Parties shall submit the requests regarding documents guaranteeing the fulfilment of tax obligations and the confirmations of payment of cash deposit by electronic means, via My VMI area of the portal of the State Tax Inspectorate, directly, [or] by mail;

The rest taxpayers shall submit documents on assurance of implementation of tax obligations directly or by electronic means (the document shall be certified by electronic signature).

Name of the service

State Tax Inspectorate under the Minister of Finance of the Republic of Lithuania.

County State Tax Inspectorates.

Recipients of the service

Information on the supervisor of the service is provided via telephone of the Tax Information Centre:

1882 or 8 700 55 882 in case of calling from all main telecommunication operator networks in Lithuania;

 +370 5 255 3190, in case of calling from abroad.

Description of the service

Law on Excise Duty of the Republic of Lithuania;

Resolution No 821 of the Government of the Republic of Lithuania of 4 June 2002 ‘On the Implementation of the Provisions of the Law on Excise Duty';

Order No 174 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 25 June 2002 ‘On the Rules for Acceptance, Registration and Use of Documents Guaranteeing the Payment of Excise Duty';

Order No VA-132 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 9 July 2004 ‘On the Approval of Rules for Acceptance and Use of Suretyship and Guarantee Documents Submitted to the State Tax Inspectorate';

Order No VA-68 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 28 June 2004 ‘On the Methodology For the Calculation of the Amount of Suretyship, Guarantee and Cash Deposit to Ensure the Fulfilment of Tax Obligations which May Occur During the Transportation of Excise Goods with the Mode of Temporary Postponement of Payment of Excise Duty Being Applied".

The legislation is available on the website of the Register of Legal Acts at www.e-tar.lt. In case of any amendments to the legislation, please see the acting edition of the document.