The following goods are subject to excise duties:
- Ethyl alcohol and alcoholic beverages;
- Manufactured tobacco;
- Energy products;
- Electricity;
- Coal, coke and lignite.
Electricity will be subject to excise duty January 2010 on completion of a transitional period.
Excise Duty Rates
Excise Duty Payers
Regulation in the European Union
Regulation in Lithuania
Clarification of Provisions of the Law on VAT
Excise Duty Rates
At present the following excise duty rates are in effect in Lithuania:
- Beer — LTL 8,5 per 1% of factual alcohol content;
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- Wine made of fresh grapes:
- with the factual alcohol content maximum 8.5% by volume — LTL 53;
- other — LTL 198;
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- Other fermented beverages:
- with the factual alcohol content maximum 8.5% by volume — LTL 58;
- other — LTL 216;
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- Intermediate products:
- with the factual alcohol content maximum 15% by volume — LTL 198;
- with the factual alcohol content exceeding 15% by volume — LTL 304;
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- Ethyl alcohol — LTL 4416 per hectolitre of pure ethyl alcohol.
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- Cigarettes:
- specific element — LTL 132 and
- ad valorem rate — 25%;
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- Cigars and cigarillos — LTL 38 per kg of product;
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- Smoking tobacco — LTL 111 per kg of product.
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- Engine petrol:
- unleaded — LTL 1500;
- leaded — LTL 2000;
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- Gas oil for heating — LTL 73;
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- Heavy fuel oil — LTL 52 (per ton of product);
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- Petroleum gas and gas hydrocarbons — LTL 1050 (per ton of product).
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- Business use – LTL 1,8O
- Other use – LTL 3,5
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- *- from 1st January, 2010, more information.
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- Coal:
- Business use - LTL13;
- Other use - LTL 26;
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Coke and lignite: - Business use - LTL16;
- Other use - LTL 31;
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Excise Duty Payers
Authorised warehouse keepers, registered or non-registered traders, importers and, in cases established by the law — other persons must calculate and pay excise duties to the state budget.
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Regulation in the European Union
There exists stringent regulation of VAT taxation in the European Union with regard to the fact that VAT as consumption tax has substantial impact on the development of the internal market without borders.
Council Directive of 25 February 1992 No. 92/12/EEC on the general arrangements for products subject to excise duty and on the holding, movement and control of such products is the main document establishing the excise taxation system (i. e. the system of tax warehouses, regime of temporary deferral of payment of excise duties, tax payers duties etc.).
Other directives pertain to individual groups of products subject to excise duty and establish the structure of taxation and the minimum excise duty rates:
1) ethyl alcohol and alcoholic beverages — Council Directive of 19 October 1992 No. 92/83/EEC on the harmonization of the structures of excise duties on alcohol and alcoholic beverages and Council Directive of 19 October 1992 No. 92/84/EEC on the approximation of the rates of excise duty on alcoholic beverages;
2) manufactured tobacco — Council Directive of 19 October 1992 No. 92/79/EEC on the approximation of taxes on cigarettes, Council Directive of 19 October 1992 No 92/80/EEC on the approximation of taxes on manufactured tobacco other than cigarettes, and Council Directive of 27 November 1995 No. 95/59/EC on taxes other than turnover taxes which affect the consumption of manufactured tobacco;
3) energy products and electricity — Council Directive of 27 October 2003 No. 2003/96/EC restructuring the community framework for the taxation of energy products and electricity.
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Regulation in Lithuania
Republic of Lithuania Law on Excise Duties No. I-429 was adopted on 12 April 1994 and was in effect from 22 April 1994 till 30 June 2002.
On 1 July 2002, a new version of the Republic of Lithuania Law on Excise Duties No. IX-569 came into effect; it has implemented all the key provisions of EU legal acts governing excise duties. However, those requirements — the application of which was subject to Lithuania‘s joining the EU and the common market — as well as certain provisions concerning harmonisation of excise duties were not transposed to the law.
On 29 January 2004, the Republic of Lithuania Law Amending the Law on Excise Duties No. IX-1987 was adopted and came into effect on 1 May 2004. This law represents the final transposition of provisions of the EU legal acts governing excise duties into Lithuanian law with the exception of provisions for the transposition of which Lithuania has been granted a transitional period.
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Clarification of Provisions of the Law on VAT
Taxpayers wishing to obtain consulting on payment of excise duties or information about the application of the Law on Excise Duties and relevant bylaws should approach the State Tax Inspectorate as provided for in the Law on Tax Administration.
Updated: 2010-03-02 09:03