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

Name of the service

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

Recipients of the service

Natural and legal entities.

Description of the service

Persons wishing to acquire fuel to be supplied which may be used for production of thermal energy in power plants, boiler stations and other facilities intended for heating of premises, construction works and heating of the interior of passenger vehicles installed with autonomous heating systems and production of thermal energy used for technological processes must apply to the tTax Administrator for the issue of an authorisation.

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 Rules for Trade in Heating Fuel".

Documents to be submitted

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

- model application;

- copies of the licences to engage in wholesale trade of respective not pre-packaged petroleum products;

- copies of the plans of the territory of the objects from which the heating fuel will be sold (in case of supply not directly from a warehouse or importer).

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 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.