Issue/cancellation of authorisations to acquire heating fuel to be used

Name of the service

Issue/cancellation of authorisations to acquire heating fuel to be used.

Recipients of the service

Natural and legal entities.

Description of the service

Persons wishing to use heating fuel subject to a reduced rate of excise duty 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 246 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 19 August 2002 "On the Approval of the Rules for Trade in Marked Heating Fuel and the Forms of the Marked Heating Fuel Sales Reports and Sales Notes (On the Rules for Trade in Heating Fuel)".

Documents to be submitted

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

- model application;

- copy of the technical specification (passport) or any part thereof of the respective heat production object specifying the capacity of the heat production object, type of fuel used and the amount of fuel used per hour. Submission of above mentioned documents is optional if they have already been submitted to the county state tax inspectorate alongside with the respective applications filed by the user earlier;

- statement of the amount of the fuel actually used, fuel used for heating of a residential dwelling in the last 12 months if the natural person who has applied for a user authorisation cannot provide the documents showing the capacity of the heat production object or cannot specify the amount of fuel used by the heat production capacity per hour;

- list of the state numbers of the vehicles endorsed by the signature and seal (if any) of the carrier's manager if the person is planning to acquire it for heating of the interior of passenger vehicles; two copies of the list must be submitted and one of the copies shall be kept at the county state tax inspectorate.

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

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 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 246 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 19 August 2002 "On the Rules for Trade in Heating Fuel".

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.