Registration / deregistration / change of data of the registered consignors

Name of the service

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

Recipients of the service

Persons from Lithuania and foreign countries.

Description of the service

The taxpayers intending to dispatch imported excise goods under excise duty suspension arrangements to any place of destination referred to in Article 14(1) or Article 15(1) of the Republic of Lithuania Law on Excise Duty must apply for registration as a registered consignor and obtaining the registered consignor's certificate or the taxpayers wishing to be deregistered from the register of registered consignors and the taxpayers wishing to supplement, amend the registered consignor's certificate which has already been issued must apply to the State Tax Inspectorate.

Service provision term

The Tax Administrator a decision on registration as a registered consignor and issue of the registered consignor's certificate makes within 25 working days from the date of submission of the application. If any additional data was requested and the time limit of 25 working days has expired — not later than within 5 working days from the date of provision of such data.

The Tax Administrator a decision on supplementing the registered consignor's certificate makes within 10 working days from the date of submission of the application. If any additional data was requested — within 5 working days from the date of provision of such data.

The Tax Administrator a decision on amending the registered consignor's certificate makes within 10 working days from the date of submission of the application. If any additional data was requested — within 5 working days from the date of provision of such data.

The Tax Administrator a decision on deregistration of the registered consignor from the register makes within 10 working days from the date of submission of the application.

Form of the application

Form REG810, application for the issue / change / supplement / cancellation of the certificate of the registered consignor and annexes thereto.

Documents to be submitted

- Application for the issue / change / supplement / cancellation of the certificate of the registered consignor (form REG810 and annexes thereto);

- copies of the licenses issued under the procedure prescribed in the law (if the activities are licenced);

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

Service provision methods

By electronic means via My STI on the portal of the State Tax Inspectorate, directly, by mail, e-mail vmi@vmi.lt.

Service provider

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

County State Tax Inspectorates.

Supervisor of the service

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.

Legislation

Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/ EEC (Official Journal L: 14.1.2009, No 9);

Republic of Lithuania Law on Excise Duty;

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 VA-92 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 13 August 2010 "On the Registration of Consignors of Excise Goods";

Order 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 of Acceptance, Registration and Use of the Documents Supporting Payment of Excise Duties".

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.