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See more content about compliance in Lithuania:
* VAT compliance in Lithuania
* VAT rates on products and services in Lithuania
* INTRASTAT compliance in Lithuania

See more content about excise duties :

1- Definition of “Alcoholic Beverages
2- From a tax point of view :
2.1- Distance selling of alcoholic beverages
2.2- Excise duties via local tax representative
2.3- Calculate excise duties to pay in destination / to claim in your own country
2.4- Drawback/refund of excise duties
2.5 – INTRASTAT

3- Alcohol online market
3.1- Circulation of cross-border orders
3.2- Labelling cross-border orders (ingredients)
3.3- Labelling alcohol with destination duty stamps
3.4- Contractual duties of e-retailers and Consumer’s rights
3.5- Monopoly
3.6- Packaging wastes compliance

Legal framework

European framework :
Directive 2008/118/CE (in force until 2023)
Directive 2020/262/CE (fully in force from 2023)

National transposition:
Akcizai už etilo alkoholį ir alkoholinius gėrimus, is in force since 01/05/1994 in Lithuania.
Excise duties for alcoholic beverages, in Lithuania, fall under :
Products are exempt from excise duty if: exported from a special shopping area of an international seaport or airport and at border; are intended for official activities of foreign diplomatic missions and consular posts; are brought into country not from the Community territory in personal luggage of passengers and do not exceed the amounts prescribed; are intended for international organisations; are acquired or imported under international treaties.

Special cases of exemption: ethyl alcohol, recognised as denatured ethyl alcohol; beer, wine, other fermented beverages produced by a natural person for personal use; ethyl alcohol as ingredient of pharmaceutical products etc.; ethyl alcohol and alcoholic beverages intended for production of vinegar, light chocolates, some food products; flavours for non-alcoholic drinks not exceeding 1.2% of volume; dehydrated ethyl alcohol intended for production of bioethyl tributyl, bio-oils.
(*) Up to date until : 1/1/2020 ( last checked on 2/3/2020 4:54:07 PM)

The authority which benefits from excise duties incomes is :
• Central authority


Competent authority in Lithuania

Ministry of Finance of Republic of Lithuania

http://finmin.lrv.lt/
finmin@finmin.lt
370 5 2390000

Collector of tax :
Excise duty (except on imported excise goods) must be paid into the account of the State Tax Inspectorate.

Excise duty on imported excise goods must be paid to into the account of the Customs Office.

Payments of excise duty are monitored by the State Tax Inspectorate. The State Tax Inspectorate also monitors payments of excise duty on imported goods, where they are delivered, following the procedure laid down in the Law, to a tax warehouse. Payments of excise duty on imported goods other than those mentioned above are monitored by the Customs Office.

Area where the law applies :
Mainland LT – Lithuania

Taxpayers

• Authorised warehouse keeper

• Importer

• Producer

• (Temporary) registered consignee

• Other : Authorised warehouse keepers, registered consignees, registered consignors, importers and, in cases established by the law – other persons must calculate and pay excise duties to the state budget.

Tax due date and collecting Authority

15th day of the month following the month when excisable products were realesed to consumption

• At the time the tax debt arises

• Other

Excise duties must be paid no later than by the deadline for the submission of excise duty returns.

However, in cases where an advance payment of excise duty has been made the payable amount of excise duty shall be first of all credited from the advance payment.

Advance excise duty shall be paid by the 15th day of the current tax period, starting with the next tax period after the owner of a certain warehouse of excise goods or registered trader exceeds the average payable amount of 15,000 EUR of excise duty for 3 consecutive past tax periods. The amount of excise duty advance payment shall be equal to 1/3 of the total average payable excise duty, which was (or had to be) declared for 3 consecutive past tax periods.

 

 

Taxable amounts and deductions, credits, exemptions

 

Which alcoholic beverages are taxable in Lithuania?

• Beer

• Sparkling and non-sparkling wine

• Fermented beverages other than wine or beer

• Intermediate products

• Ethyl alcohol

 

What is the basis of assessment?

• Alcoholic strength by volume

• Other

Excise duty is levied on quantity of the specified products. It is calculated by multiplying the relevant excise rate by the chargeable quantity.

 

Excise duties in Lithuania for beer

Standard rate for beer in Lithuania

7.11 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced Rate “Low alcohol” (<= 2.8%) for beer in Lithuania

not applicable

Reduced Rate applied to independent small breweries (yearly prod. Under 200 000 hl) in Lithuania

** not in application for distance selling purpose **

 

Excise duties in Lithuania for wine

 

STANDARD RATE

Standard rate for STILL wine in Lithuania

164.67 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING wine in Lithuania

164.67 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 8.5% vol.)

Reduced rate for STILL wine in Lithuania

65.46 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced rate for SPARKLING wine in Lithuania

65.46 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

Excise duties : Fermented beverages other than wine and beer in Lithuania

 

STANDARD RATE

Standard rate for STILL fermented products in Lithuania

164.67 EUR  /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING fermented products in Lithuania

164.67 EUR  /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE

Reduced rate for STILL fermented products in Lithuania

65.46 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced rate for SPARKLING fermented products in Lithuania

65.46 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

Excise duties : Intermediate products in Lithuania

 

STANDARD RATE

Standard rate for STILL intermediate products in Lithuania

264.52 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Standard rate for SPARKLING intermediate products in Lithuania

264.52 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

 

REDUCED RATE (under 15% vol)

Reduced rate for STILL intermediate products in Lithuania

185.82 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Reduced rate for SPARKLING intermediate products in Lithuania

185.82 EUR /hl/ ° ALCOHOL (VAT applied is 21%)

Excise duties : Ethyl alcohol (spirits, liquors, etc.) in Lithuania

From 01/03/2020 rate will be 2,025 EUR per hl.

STANDARD RATE

Standard rate for Ethyl alcohol in Lithuania

1,832 EUR /hl/ ° ALCOHOL (VAT applied is 21%) ** see changes as planned from 01.03.2020

Reduced Rate for Ethyl alcohol in Lithuania : Low strength spirits, particular regions, etc.

not applicable