Registration / deregistration / change of details of accounting measures of fuel objects and oil products

Name of the service

Registration / deregistration / change of details of accounting measures of fuel objects and oil products.

Recipients of the service

Natural and legal persons.

Description of the service

Before starting using a new fuel object, where new fuel tanks, additional fuel dispenser meters or other fuel consumption measurement devices are installed in the registered fuel object, also before starting keeping oil products in those fuel tanks of the registered [fuel] object which were not used when the certificate of registration of fuel tanks, fuel dispenser meters, other fuel consumption measurement devices and accounting journals of the fuel object (hereinafter — Certificate) or were used for the storage of other products, also upon the termination of use of a fuel object or fuel tanks, or in any other cases where in accordance with the legal acts of the Republic of Lithuania fuel objects, accounting journals, fuel dispenser meters or other fuel consumption measurement devices have to be registered, the users (owners) of fuel objects or their authorised persons have to apply to the Tax Administrator by lodging a request.

Service provision term

5 working days calculating from the date of receipt of the request (application) and / or all additionally submitted documents.

Application form and term for submission

Application form approved by Order No VA-56 of the Head of the State Tax Inspectorate under the Ministry of Finance of 7 August 2009 ‘On the Registration of Fuel Objects and Accounting Tools for Oil Products' (Annex 8).  

Documents to be submitted

 When application on the registration of a fuel object / fuel tank  and on the supplement of the Certificate with new details is lodged:

- application (request) of the established form;

- original authorisation document (order) or a copy of such authorisation (order) approved by the user of the fuel object (in case the application is lodged by the authorised person of the user);

- Certificate;

 - documents supporting the property rights to the fuel object or copies of contracts on lease, use or sublease of the fuel object (when the fuel object is not the property of the user of the fuel object) certified by the signature of the user (manager) of the fuel object or his/her authorised person and seal;

- copies of technological schemes of the fuel object approved by the user of the fuel object of by his/her authorised person. Instead of the technological schemes of the fuel object, a plan/map of the fuel object which contains fuel tanks and fuel dispenser meters or any other fuel consumption measurement devices, part of the location plan/map or any other document may be submitted (it may be a scheme drawn and confirmed by the user of the fuel object or his/her authorised person), which would enable the identification of location and method of connection of every fuel tank, every fuel dispenser meter or other fuel flow measurement tool);

- certified copies of documents on metrological verification where in accordance with requirements, tanks of a fuel object have to be verified in terms of metrology (submitted only when registering the fuel object). Should the documents on metrological verification fail to be submitted at the moment of fuel object registration, they shall be submitted no later than within 10 working days from the registration date of the fuel object. Upon failure to submit the aforementioned documents, the fuel object has to be deregistered.

When application regarding the registration of fuel dispense meters/other fuel consumption measurement devices is lodged:

- application (request) of the established form;

- original authorisation document (order) or a copy of such authorisation (order) approved by the user of the fuel object (in case the application is lodged by the authorised person of the user of fuel object);

- certified copies of documents on metrological verification where in accordance with requirements fuel dispenser meters / other fuel consumption measurement devices are metrologically verified;

- if not submitted before — copies of technological schemes of the fuel object approved by the user of the fuel object of by his/her authorised person. (Instead of the technological schemes of the fuel object, a plan/map of the fuel object which contains fuel tanks and fuel dispenser meters or any other fuel consumption measurement devices, part of the location plan/map or any other document may be submitted (this may be a scheme drawn and confirmed by the user of the fuel object or his/her authorised person), which would enable the identification of location and method of connection of every fuel tank, every fuel dispenser meter or other fuel flow measurement tool);

 

When a request to register accounting journal is lodged:

- application (request) of the established form;

- original authorisation document (order) or a copy of such authorisation (order) approved by the user of the fuel object (in case the application is lodged by the authorised person of the user of fuel object);

- prepared registered corresponding accounting journals.

When a request to register the continued accounting journal is lodged:

- original authorisation document (order) or a copy of such authorisation (order) approved by the user of the fuel object (in case the application is lodged by the authorised person of the user of fuel object);

- completed accounting journals or a copy of the last completed page of the accounting journals or of the accounting journals to be soon completed, or a copy of the page which has the entry by the AVMI (the closest office of the State Tax Inspectorate) indicating the number of the accounting journal;

- prepared registered corresponding accounting journals.

When request to deregister the fuel object / tanks, fuel dispenser meters / other fuel consumption measurement devices is lodged:

- application (request) of the established form;

- original authorisation document (order) or a copy of such authorisation (order) approved by the user of the fuel object (in case the application is lodged by the authorised person of the user of fuel object);

- Certificate.

Service provision methods

Directly, by mail, by e-mail to vmi@vmi.lt. Where the method of submission is e-mail, the original copies of the request/application and its annexes have to be delivered before the deadline for the examination of the request.

Name of the service

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;

Order No VA-56 of the Head of the State Tax Inspectorate under the Ministry of Finance of 7 August 2009 ‘On the Registration of Fuel Objects and Accounting Tools for Oil Products';

Order No VA-2 of the Head of the State Tax Inspectorate under the Ministry of Finance of 8 January 2009 ‘On the Approval of Rules for the Use and Completion of Document Forms and the Approval of 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.