Exemption of ethyl alcohol and alcoholic beverages intended for the production of vinegar from excise duty

Name of the service

Exemption of ethyl alcohol and alcoholic beverages intended for the production of vinegar from excise duty.

Recipients of the service

Legal entities.

Description of the service

Persons wishing to acquire ethyl alcohol and alcoholic beverages exempt from excise duty intended for the production of vinegar must apply to the Tax Administrator.

Persons may also apply to the Tax Administrator for cancellation of the exemption. Upon expiry of the exemption validity period or cancellation of the exemption, the original exemption must be returned to the Tax Administrator. 

Form of the application

A free-format application.

Documents to be submitted

In order to benefit the relief, the following documents must be submitted:

- free-format application;

- order of the person's manager establishing the procedure for receipt, storage, accounting and use of ethyl alcohol and specifying person responsible for compliance of the aforementioned procedure.

Service provision methods

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 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.

Legislation

Republic of Lithuania Law on Tax Administration;

Article 27(1)(4) of the Republic of Lithuania Law on Excise Duty;

Order No 251 of the Minister of Finance of the Republic of Lithuania of 2 August 2002 "On the Approval of the Rules for Exemption of Ethyl Alcohol and Alcoholic Beverages Intended for the Production of Vinegar from Excise Duty";

Order No 242 of the Minister of Finance of the Republic of Lithuania of 13 August 2002 "On the Approval of the Records and Certificates of Sales of Ethyl Alcohol Exempt from Excise Duty and Document Submission Forms".

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.