Issue/cancellation of a registration certificate for acquisition of ship and/or aircraft fuel exempt from excise duty

Name of the service

Issue/cancellation of a registration certificate for acquisition of ship and/or aircraft fuel exempt from excise duty.

Recipients of the service

Natural and legal entities.

Description of the service

Persons wishing to acquire fuel exempt from excise duty to their tanks from tax warehouses of the Republic of Lithuania, from another European Union Member State, third countries which would later be supplied for the purposes referred to in Article 19(1)(5) and/or Articles 43(1)(1) – 43(1)(2) of the Republic of Lithuania Law on Excise Duty must apply to the Tax Administrator for the issue of a supplier certificate.

Persons wishing to acquire fuel which could later be used for the purposes referred to in Article 19(1)(5) and/or Articles 43(1)(1) – 43(1)(2) of the Republic of Lithuania Law on Excise Duty from the persons issued with a supplier certificate must apply to the Tax Administrator for the issue of a user certificate.

Persons are also entitled to apply to the Tax Administrator for cancellation of the aforementioned certificates. Upon cancellation of the authorisation, the original certificate must be returned to the tax administrator. 

Service provision term

The certificate is issued within 10 days from the date of receipt of the application and annexes thereto.

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

Form of the application

The forms of the application were approved by Order No VA-96 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 17 May 2004 "On the Registration of Persons Entitled to Acquire Ship (Aircraft) Fuel Exempt from Excise Duty".

Documents to be submitted

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

- model application;

- copy of the licence (authorisation) to engage in wholesale trade of respective non pre-packaged petroleum products if this document has not been submitted earlier;

- copy of the contract for delivery of supplies concluded with airport (seaport) if such contract is obligatory according to Resolution No 792 of the Government of the Republic of Lithuania of 30 May 2002 "On the Approval of the Rules for the Delivery of Ship and Aircraft Supplies and Fuel Intended for Use in Manufacturing, Repair, Testing, Operation and Maintenance of Aircrafts" and this document has not been submitted earlier.

In order to obtain a user certificate, a free-format application must be submitted.

In order to cancel the certificate, 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 certificate.

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;

Republic of Lithuania Law on Energy from Renewable Sources;

Resolution No 792 of the Government of the Republic of Lithuania of 30 May 2002 "On the Approval of the Rules for the Delivery of Ship and Aircraft Supplies and Fuel Intended for Use in Manufacturing, Repair, Testing, Operation and Maintenance of Aircrafts"

Order No VA-96 of the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania of 17 May 2004 "On the Registration of Persons Entitled to Acquire Ship (Aircraft) 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.