Refund/set-off of excise duties

Service name

Refund/set-off of excise duties.

Service recipients

Taxpayers.

Service description

Taxpayers are entitled to apply for a refund or set-off of the excise duties paid for excise goods.

Service  provision length

30 days in case of exportation of excise goods from the country; 10 working days in other cases. 

Application form and submission term

Application for the refund of excise duties paid on ethyl alcohol and/or alcoholic beverages intended for the purposes stated in article 27(1), subparagraphs 5 to 8 of the Republic of Lithuania Law on Excise Duties,  Form FR0396.

Application for the refund of excise duties paid on excise goods used for the purposes stated in the Republic of Lithuania Law on Excise Duties, Form FR0397.

A taxpayer may submit the application not more often than once in a calendar quarter.

Documents to be submitted

- Application Form FR0396 and/or FR0397;

- documents of the goods purchase/import that evidence excise duty amounts or other documents  evidencing  payment of excise duties in the Republic of Lithuania;

- documents evidencing the use of the excise goods for the purposes stated in the Republic of Lithuania Law on Excise Duties;

- documents evidencing the fact of transportation out of the country in case if excise duties have been exported (Form  FR0397);

- notice of the request to recover excise duties if the excise goods on which excise duties were paid in the Republic of Lithuania are being exported to another Member State (Form  FR0397).

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

 

Republic of Lithuania Law on Tax Administration;

Republic of Lithuania Law on Excise Duties;

Resolution of the Government of the Republic of Lithuania No. 821 of 4 June 2002 "Concerning regulations of the Law on Excise Duties";

Order of the Minister of Finance of the Republic of Lithuania No. 154 of 5 June 2002 "Concerning implementation of the Law on Excise Duties";

Order of the Minister of Finance of the Republic of Lithuania No. 165 of 13 June 2002 "Concerning approval of the procedure for the refunding of excise duties paid on excise goods used for the purposes stated in article 13(1), subparagraphs 1 and 5 of the 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. 255 of 30 August 2002 "Concerning refunds of the excise duties";

Order of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania No. VA-40 of 26 April 2005 "Concerning approval of the rules for the submission of the notice about intention to recover 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.