Issue/cancellation of authorisations to acquire energy products exempt from excise duty or acquire energy products exempt from excise duty for use

Name of the service

Issue/cancellation of authorisations to acquire energy products exempt from excise duty or acquire energy products exempt from excise duty for use.

Recipients of the service

Natural and legal entities.

Description of the service

Persons wishing to acquire or import products exempt from excise duty from a tax warehouse for diesel fuel, other person issued with the respective authorisation in the Republic of Lithuania, another European Union Member State and then pour it to containers for retail trade, use it for other purposes, but not as motor fuel, heating fuel or motor fuel additives and/or sell them to the persons issued with the respective authorisations must apply to the Tax Administrator for 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 working days from the date of receipt of the application and annexes thereto.

The authorisation is cancelled within 5 working days from the date of receipt of the application.

Form of the application

The form of the application was approved by Order No VA-97 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 18 May 2004 "On the Issue of an Authorisation to Acquire Energy Products Exempt from Excise Duty".

Documents to be submitted

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

- model application;

- technological scheme of the respective tanks (tank-vehicles) in which the products will be stored and from which the products will be sold (used) or plan of the territory/any part thereof or another document which could determine the place of each fuel tank identifying them according to the registration numbers attributed by the country state tax inspectorates;

- copies of licences if the activities working with the products are to be licenced, endorsed by the person's signature and seal (if any).

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 to open a specialised warehouse.

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;

Order No VA-97 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 18 May 2004 "On the Issue of an Authorisation to Acquire Energy Products Exempt from Excise Duty".

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.