Amendments to the Law on Environmental Pollution Tax remove batteries and accumulators from the product waste tax regime, with the changes applying from the 2026 tax year.
Lithuania has adopted amendments to the Law on Environmental Pollution Tax that remove batteries and accumulators from the list of taxable products subject to the tax on environmental pollution from product waste.
The changes, adopted on 7 July 2026 under Law No. XV-1140, will apply when calculating and declaring environmental pollution tax for the 2026 and subsequent tax periods.
The law will largely enter into force on 1 October 2026, while technical amendments to the definition of placing products on the Lithuanian market will take effect on 2 January 2027. It also requires the Minister of the Environment and the Head of the State Tax Inspectorate under the Ministry of Finance of the Republic of Lithuania to adopt the necessary implementing legal acts by 30 September 2026.
The legislation also repeals provisions in Annexes 3 and 9 that previously covered batteries and accumulators under the product waste tax regime. Separately, it updates certain provisions relating to when products are considered to be placed on the Lithuanian market for environmental pollution tax purposes.
