Issue/cancellation of authorisations to supply diesel fuel exempt from excise duty intended for use in agriculture and pond fisheries and other internal waters fisheries

Name of the service

Issue/cancellation of authorisations to supply diesel fuel exempt from excise duty intended for use in agriculture and pond fisheries and other internal waters fisheries.

Recipients of the service

Natural and legal entities.

Description of the service

Persons wishing to supply diesel fuel exempt from excise duty intended for use in agricultural and pond fisheries and other inland water fisheries must apply to the Tax Administrator for the issue of an authorisation.

Persons also are 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 if any additional data is requested – within 5 days from the date of provision of such data.

The authorisation is cancelled within 10 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-66 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 28 April 2004 "On the Registration of Specialised Tax Warehouses for Diesel Fuel".

Documents to be submitted

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

- model application;

- copies of the real property cadastral data files of the territory/premises where intended to open a special warehouse (or any part thereof) which must mark the boundaries of the prospective special warehouse and the places of the fuel tanks endorsed by the signature and seal of the person opening the warehouse;

- licences (authorisations) prescribed in the legislation; if the person who has filed the application has no such licences (authorisations), he/she must be issued with such licences (authorisations) when collecting the respective authorisation;

- documents evidencing that physical protection of the fuel stored in the special warehouse against irregular departure from the special warehouse will be ensured or that such protection will be ensured till the start of operation of the warehouse;

- a copy of the technical specification (passport) of the tanks and tank-vehicles or any part thereof stating the technical characteristics.

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;

Resolution No 145 of the Government of the Republic of Lithuania of 3 February 2003 "On the Approval of the Rules for the Acquisition of Diesel Fuel Exempt from Excise Duty Intended for Use in Agriculture and Pond Fisheries and Other Internal Water Fisheries";

in pond fisheries and other internal waters fisheries

Order No 193 of the Minister of Economy of the Republic of Lithuania of 3 June 2002 "On the Approval of the Rules for the Marking of Fuel Subject to Excise Duty Relief";

Order No VA-66 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 28 April 2004 "On the Approval of the Rules for Registration of Specialised Tax Warehouses for Diesel Fuel and Persons Entitled to Engage in Wholesale Trade in Such Fuel and Transport Such Fuel in Mobile Tanks (Tank-Vehicles)";

Order No VA-131 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 30 April 2003 "On the Approval of the Rules for Issue of Authorisations to Acquire Diesel Fuel 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.