Issue/cancellation of an authorisation to reduce excise duty rate to energy products of biological origin

Name of the service

Issue/cancellation of an authorisation to reduce excise duty rate to energy products of biological origin.

Recipients of the service

Natural and legal entities.

Description of the service

Persons wishing to mix mineral energy products on which excise duty has already been paid with biological products in order to avoid the obligation to pay excise duty on the energy mixture must apply to the Tax Administrator for the issue of an authorisation.

Persons wishing to directly use biological products as motor fuel and/or heating fuel to avoid the obligation to pay excise duty on the used biological products must apply to the Tax Administrator for the issue of an authorisation.

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

Service provision term

The authorisation is issued within 3 working days from the date of receipt of the application to issue an authorisation and annexes thereto.

Form of the application

The form of the application was approved by Order No VA-75 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 29 April 2004 "On the Taxation of Energy Products of Biological Origin at Reduced Excise Duty Rates".

Documents to be submitted

In order to obtain an authorisation, a model application must be submitted.

In order to cancel the authorisation, a free-format application must be submitted.

Service provision methods

Directly, by mail, e-mail vmi@vmi.lt. In case of sending by e-mail, the original application and annexes thereto must be delivered when collecting the authorisation.

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;

Republic of Lithuania Law on Excise Duty;

Republic of Lithuania Law on Energy from Renewable Sources;

Order No VA-75 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 29 April 2004 "On the Taxation of Energy Products of Biological Origin at Reduced Excise Duty Rates";

Order No VA-79 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 29 April 2004 "On the Approval of the Rules for Communication of Information on Mixing (Use, Processing) of Goods Subject to Excise Duty to the Local County State Tax Inspectorate".

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.