Provision of taxpayers with excise stamps

Name of the service

Provision of taxpayers with excise stamps.

Recipients of the service

Natural and legal entities.

Description of the service

State Tax Inspectorate (hereinafter — STI) provides taxpayers with special marks, i.e. excise stamps, for marking manufactured tobacco, ethyl alcohol and alcoholic beverages. Only the following persons may place excise stamp production orders to the State Tax Inspectorate under the Ministry of Finance and collect excise stamps from it:

- fiscal representative appointed by the tax warehouse keeper of another Member State in the Republic of Lithuania acting on behalf of the tax warehouse keeper of the other Member State;

- persons entitled to engage in trade of manufactured tobacco, ethyl alcohol and alcoholic beverages in the Republic of Lithuania.

Excise stamp production applications are submitted via the Excise Duty Information System of the STI (hereinafter — EDIS); thus, the person who files such applications must be registered as the system users.

Only the persons issued with the respective licence or having a valid authorisation and who have paid for the excise stamps are entitled to collect the excise stamps.

Not more than once per month, but at least once per quarter the issued excise stamps must be returned if the excise stamps do not satisfy the quality requirements, remain unused.

The excise stamps which are damaged in the course of application thereof must be destroyed on the territory of the Republic of Lithuania in the presence of the responsible persons of the person issued with excise stamps and a representative of the State Tax Inspectorate at least once per quarter.

Form of the application and the time limit for submission thereof

Applications for Production and Issue of Excise Stamps.

Persons must submit applications for the production of excise stamps of the current month to the State Tax Inspectorate not later than till the 15th day of the current month.

Documents to be submitted

Persons wishing to order excise stamps via EDIS must submit the following documents:

- Form FR0400, application for production of excise stamps for marking manufactured tobacco (except for cigarettes), ethyl alcohol and alcoholic beverages and/or form FR0401, application for production of cigarettes;

- copy of the power of attorney of the fiscal representative if the excise stamps are ordered by a fiscal representative;

- copy of the agreement concluded with the tax warehouse keeper on the basis of which the excise goods are stored and the excise stamps will be applied in the tax warehouse if person placing the order is not tax warehouse keeper;

- surety or guarantee document issued by a credit institution or insurance company operating in the territory of the European Union and valid in the territory of European Union if the person has failed to provide evidence of payment in advance if an order has been placed for the first time or if the person has delayed to pay for the excise stamps produced according to the order more than once.

When ordering excise stamps, the following additional data must be indicated in the EDIS:

- precise address of the use/application of the ordered excise stamps;

- if excise stamps will be used (applied) in a C type customs warehouse established in the territory of the Republic of Lithuania, free warehouse or free zone – the identification number assigned to such warehouse by a competent authority;

- if excise stamps will be applied in a tax warehouse of another European Union Member State — the identification number assigned to such tax warehouse by a competent authority of such Member State.

When collecting excise stamps, the persons must submit 2 copies of the respective application for the issue of excise stamps (when collecting excise stamps, 3 copies of the application for the issue of excise stamps that indicate that the excise stamps would be applied in third countries) one of which is given to the person keeping the excise stamps.

When returning excise stamps, the persons must submit 2 copies of the respective application for the return of excise stamps (when returning excise stamps, 3 copies of the application for the return of excise stamps that indicate that the excise stamps would be applied in third countries) one of which is given to the person returning the excise stamps.

Service provision methods

Applications for production are accepted by electronic means via Excise Duty Information System.

Excise Stamps are issued on arrival to the State Tax Inspectorate.

Service provider

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

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 Excise Duty;

Resolution No 408 of the Government of the Republic of Lithuania of 9 April 2004 "On the Approval of the Rules for Marking the Manufactured Tobacco, Ethyl Alcohol and Alcoholic Beverages with Special Marks, i.e. Tax Stamps";

Order No 193 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 28 June 2002 "On the Approval of the Rules for Ordering and Issue of the Tax Stamps for Marking Manufactured Tobacco, Ethyl Alcohol and Alcoholic Beverages".

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.