Issue/cancellation of an authorisation to use/supply petroleum gas and gaseous hydrocarbons exempt from excise duty

Name of the service

Issue/cancellation of an authorisation to use/supply petroleum gas and gaseous hydrocarbons exempt from excise duty.

Recipients of the service

Natural and legal entities.

Description of the service

Persons wishing to acquire petroleum gas and gaseous hydrocarbons in bulk exempt from excise duty from tax warehouses of the Republic of Lithuania, from other European Union Member States or import them from third countries and use them for domestic purposes must apply to the Tax Administrator for the issue of a user authorisation.

Persons wishing to acquire petroleum gas and gaseous hydrocarbons in bulk exempt from excise duty from tax warehouses of the Republic of Lithuania, other European Union Member States or import them from third countries and supply them for domestic purposes or bottle them into domestic gas cylinders must apply to the Tax Administrator for the issue of an authorisation.

The persons are also entitled to apply to the Tax Administrator for cancellation of the authorisation. Upon expiry of the authorisation 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 10 days from the date of receipt of the application and annexes thereto.

 

Form of the application

The forms of the applications for the user and supplier authorisation were approved by Order No VA-22 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 26 February 2004 "On the Registration of the Persons Supplying/Using Petroleum Gas and Gaseous Hydrocarbons for Domestic Purposes and Keeping Accounts of Bottled Gas".

Documents to be submitted

In order to obtain a user authorisation, the following documents must be submitted:

- application for a user authorisation;

- common technological scheme of the respective tanks in which the liquefied gas will be stored and from which the liquefied gas will be used and copy of the technical state inspection report (certificate) of the gas equipment (supply systems, gas-consuming equipment and appliances) if this document has not been submitted earlier.

In order to obtain a supplier authorisation, the following documents must be submitted:

- application for a supplier authorisation;

- territorial plans, schemes of the objects from which the liquefied gas will be supplied if these documents have not been provided earlier.

In order to cancel the user or supplier 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 Administrations;

Articles 43(1)(6) – 43(1)(7) of the Republic of Lithuania on Excise Duty;

Order No 4-331 of the Minister of Economy of the Republic of Lithuania of 18 July 2008 "On the Approval of the Rules for Operation of Liquefied Petroleum Gas Systems";

Order No VA-22 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 26 February 2004 "On the Registration of the Persons Supplying/Using Petroleum Gas and Gaseous Hydrocarbons for Domestic Purposes and Keeping Accounts of Bottled Gas".

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.