Registration / deregistration / change of data of registered consignees

Service name

Registration / deregistration / change of data of the registered consignees.

Service recipients

Natural and legal persons of the Republic of Lithuania.

Service description

 

Taxpayers intending to receive excise goods for business purpose from the other Member States under excise duty suspension arrangements, regarding registration in the Consignee List and obtaining Consignee Certificate, also persons wishing to deregister from Consignee List or to supplement or change already issued Consignee Certificate must refer to state Tax Inspectorate. 

Service provision length

Registration to the consignee list — 25 working days from the application submission day; data change — 10 working days from the application submission day; deregistration from the consignee list — 5 working days from the application submission day.

Application form

Form FR0647, Application for the issue / change / supplement / cancellation of the Certificate of Registered Consignee.

Documents to be submitted

- Application for the issue / change / supplement / cancellation of the Certificate of Registered Consignee (FR0647);

- copy of the license of activity related to the excisable goods;

- copies of the documents evidencing the protection of the receipt/direct delivery place of the excisable goods;

- copies of the metrology verification documents of the measuring instruments of the excisable goods;

- other documents which may be requested by the Tax Administrator.

Service provision methods

Electronically via the STI‘s website (Mano VMI), by personal visit, by post.

Service provider

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

Service manager

Information about the service manager can be obtained by calling the Tax Information Centre:

tel. No. 1882 or 8 700 55 882 from the networks of all the main Lithuanian telecommunications operators;

tel. No.   +370 5 255 3190 from abroad.

Legal acts

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC (OJ 2009 L 9, p. 12);

Republic of Lithuania Law on Tax Administration ;

Republic of Lithuania Law on Excise Duties ;

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-62 of 27 April 2004 "Concerning the registration of the consignees of the excisable goods";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. 174 of 25 June 2002 "Concerning the rules of the registration and use of the surety and other tax obligation fulfilment methods".

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.