Issuance / withdrawal of the permit to acquire excise duty free coal, coke and / or lignite for supply and the permit for use of coal, coke and / or lignite for business purposes

Service name

Issuance / withdrawal of the permit to acquire excise duty free coal, coke and / or lignite for supply and the permit for use of coal, coke and / or lignite for business purposes.

Recipients of the service

Natural persons and legal entities.

Description of the service

Persons wishing to acquire (import) or use excise duty free or subject to reduced excise duties coal, coke and / or lignite must apply to the tax administrator regarding issue of the permit.

The persons may also apply to the tax administrator regarding withdrawal of the permit.

At the expiration of the permit or in case of withdrawal of the permit the original copy of the permit must be returned to the tax administrator.

Duration of the service provision

The permit is issued within 10 working days from the date of submission of the application and other documents.

Application form

The application form approved by the Order No VA-90 of the Head of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 4 December 2006 "Regarding approval of the Rules of formalization of supply and use of coal, coke and/or lignite relating to excise duty exemptions".

Documents to be submitted

The following documents must be submitted to obtain the permit:

·         an application of a specific pattern;

·         proofs showing that the products will be used for business purposes or will be supplied (e.g. the By-Laws, copies of supply agreements, proof of legal disposition of the address referred to in the application).

In order to withdraw the permit a free form application must be submitted.

Methods used to provide the service

Directly, by post, by e-mail vmi@vmi.lt. When sent by e-mail, original copies of an application and annexes thereto must be delivered at the time of collection of the permit.

Service provider

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

County divisions of State Tax Inspectorate.

Service guide

Further information on service guide can be obtained by telephoning Tax Information Centre (hereinafter referred to as TIC).

Legislation 

The Law of the Republic of Lithuania on Tax Administration;

The Law of the Republic of Lithuania on Excise Duties;

The Order No VA-90 of State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 4 December 2006 "Regarding approval of the Rules of formalization of supply and use of coal, coke and/or lignite relating to excise duty exemptions".

The legislation is available in the website of the Register of Legal Acts www.e-tar.lt/. In event of change of the legislation, please see the version of the document as amended to date.

 

FailasFormation of an application to issue / change / withdraw the permit for use of coal, coke and/or lignite for business purposes